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Custom Act , 1969
Special Surcharge
 

It is proposed to levy as additional customs-duty a special  surcharge on import of goods as specified in the First Schedule to the Customs Act, 1969 (IV of 1969), at the rate of one percent of the value of the said goods as determined under section 25 or, as the case may be, 25A of the said Act:

Provided that for the purposes of the Sales Tax Act 1990 (VII of 1990) the additional customs-duty shall not constitute a part of such value of goods:

However, the goods specified in the Table below are exempt from levy of the special surcharge

TABLE

PCT CODE

DESCRIPTION

(1)

(2)

Chapter 07

All goods classifiable in chapter 07.

15.07
15.08
15.09
15.10
15.11
15.12
15.13
15.14
15.15
15.16
15.17
15.18

 

 

 

Edible oils and fats

2709.0000

Petroleum oils and oils obtained from bituminous minerals, crude

2710.1110

Motor spirit

2710.1120

Aviation spirit

2710.1931

High speed diesel oil

2710.1941

Furnace-oil

Chapter 30

Pharmaceutical products

Chapter 31

Fertilizers

Chapter 99

Special Classification provisions

Respective Headings

Temporary importation under SRO 1065(I)/2005, imports under DTRE Scheme and imports under manufacturing bonds scheme.

In addition to the above the Federal Government will have special powers to make any amendment in this regards from time to time.

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1
Preamble & Definitions
2
Goods dutibale
3
Levy of Fee and Service Charges
4
Minimal Duties Not To Be Demanded
5
Power to Defer Collection of Customs-Duty
6
Temporary Export of Imported Plant and Machinery
7
Power to Determine Value of Goods
8
Value Determined Not To Be Challenged
9
Provisional Determination of Liability
10
Power of Adjudication
11
Cognizance of Offences by Special Judges
12
Appeal to Special Appellate Court
13
Procedure in Appeal
14
Appellate Tribunal
15
Appeals to the Appellate Tribunal
16
Orders of Appellate Tribunal
17
Procedure of Appellate Tribunal
18
Alternative Dispute Resolution
19
Reference to High Court
20
Recovery of Government Dues
21
Power to Authorize Expenditure
22
Customs-House Agents to be Licensed
23
Maintenance of Record
24
Transition to Federal Board of Revenue
25
Special Surcharge
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