Passenger’s Baggage (Import) Rules, 1998
In exercise of the powers conferred by section 291 of Customer Act, 1969 (IV of 1969), read with item 17 of the Third Schedule thereto, the Central Board of Revenue is please to make the following rules relating to the incoming baggage of the passengers arriving from foreign countries at customs stations, namely:-
1. Short title, application and commencement:
1) These rules may be called the passenger’s Baggage (Import) Rules, 1998.
2) These shall apply to all incoming passengers except those to whom the Passenger Baggage (India-Pakistan) Rules, the Tourist Baggage ( import) Rules or the Pilgrim Baggage (Import) Rules apply.
3) They shall come into force atonce.
2. Definition:- in these rules, unless thee is anything repugnant in the subject or context.
a) “Act” means the Customs Act, 1969 (IV or 1969)
b) “allowance” means allowance admissible to passenger under these rules;
c) “baggage” mean personal wearing apparel and other personal, professional or household effect of a passenger, excluding motor vehicles, provided that such articles are imported within the allowances in reasonable quantity and not for sale and are imported by passenger for his family or for making gifts, whether such articles are exempt from customs duty or not;
d) “gift allowance” means reasonable number and quantity of goods other than personal allowance for making gift or souvenirs free of duty and does not cover air conditioner, cooking range, deep freezer, gas appliance, microwave oven, refrigerator, sewing machine, television, video cassette player, video cassette recorder or washing machine;
e) “import” means bringing into
f) “personal allowance” means wearing apparel, hand gages, travel goods, medals, trophies one watch and one traveling clock, other goods of personal adornment, toilet requisite including electronic shaver in use, spectacles and other physical aids in use, one lighter, two pens, one electric iron, one hair dryer, one perambulator or gocart and toys in reasonable quantity if in use of any accompanying child, one invalid chair in use, one photographic camera and five rolls or films, two hundred cigarettes or fifty cigars or half kilogram of manufactured tobacco or an assortment of cigars and manufactured tobacco not exceeding half kilogram in weight, quarter litre of perfume and spirits and toilet waters, of which not more than 1/8 litre is to be perfumes.
3. Extent of admissibility of gift allowances
The gift allowances admissible under these rules shall be halved on the second visit in a calendar year and will not be admissible on subsequent visits in the same calendar.
4. Prohibition on import of arms, ammunition etc
Arms, ammunition obscene and subversive literature and alcoholic beverages shall not be imported under these rules.
5. Admissibility of allowance in case of husband and wife
In case of husband and wife traveling together, separate allowance up to the extent specified in these rules shall be allowed to each of them.
6. Declaration to Customs
Where an officer of Customs requires a person to make a declaration in writing about he goods imported by him, such person shall not be entitled to the concessions and exemptions under rules unless he makes such a declaration.
To purchase free of duty and taxes locally manufactured two air conditioners, two refrigerators or deep-freezers from duty free shops on payment on foreign exchange.
7. Admissibility of allowances
a) Subject to duration of stay abroad, passengers aged eighteen years of above shall be entitled to full allowances.
b) The goods do not arrive from the country where the passenger normally resided prior to arriving in
c) Goods are in commercial quantity; or
d) The goods are not shipped within fifteen days of the passenger’s arrival in Pakistan in case or air cargo and within thirty days of his arrival in case of goods coming by sea or land and do not reach Pakistan within thirty days and one hundred and twenty days respectively.