Temporary Importation of Motor Vehicles Rules, 1979
Short title and commencement
Delivery of vehicle without payment of customs-duties
Expatriate employee not to import Vehicle
Period for retention of vehicle to be endorsed
Particulars of importer to be recorded and communicated to all customs- station
Endorsement relating to export
Vehicle to be deposited or surrendered
Endorsement relating to deposit or surrender
Seizure of vehicle
Temporary Importation of Motor Vehicles Rules, 1979
23rd October, 1979
In exercise of the powers conferred by Section 219 of the Customs Act, 1969 (IV of 1969), read with Section 21 thereof, the Central Board of Revenue is pleased to make the following rules, namely:-
1. Short title and commencement: (1) These rules may be called the Temporary Importation of Motor Vehicles Rules, 1979.
(2) They shall come into force on the tenth day of December, 1979.
2. Definitions: In these rules, unless there is anything repugnant in the subject or context, : —
(a) “Act” means the Customs Act, 1969 (IV of 1969):
(b) “Citizen of
(c) Expatriate employee” means a foreign national employed in any business undertaking. Government or a Government controlled organization for remuneration:
(d) “Foreign student” means a foreigner receiving education in any recognised educational institution in
(e) “importer” means a person who imports a vehicle under these rules:
(f) “tourist” means a foreigner of any of the following categories who has no residence or occupation in Pakistan and whose stay in the country is not likely to exceed three months namely:-
(i) A person visiting
(ii) a person travelling for domestic or health reasons:
(iii) a person on study or lecture tour or on pilgrimage:
(iv) a person travelling in his individual or representative capacity to attend a meeting or function of any scientific administrative, educational, social, cultural, sports, or religious nature or for giving a performance:
(v) a person travelling for business purpose: and
(vi) a person arriving in the course of a sea cruise whose stay in
(g) “vehicle” means a motor-car, motor-cycle, van, microbus, bus, pick-up, jeep, truck, self-driven caravan and tractor with trailer or semi-trailer or caravan.
3. Delivery of vehicle without payment of customs-duties: (1) A tourist who imports a vehicle against a carnet-de passage or a bank guarantee may be given delivery thereof by the office incharge of the customs-station of entry without payment of customs-duties for its retention in Pakistan for a period of three months if such tourist makes a declaration at the customs-station of entry to the effect that he will not constructively or substantially transfer the ownership of the vehicle to any other person during his stay in Pakistan:
Provided that if it is not practicable for the tourist to export such vehicle within the said period and he makes an application to the Central Board of Revenue or the officer authorised by it before the expiry of that period to this effect, the Central Board of Revenue or the officer authorised by it may extend that period for such time as it thinks fit:
Provided further that if the same vehicle re-enters Pakistan within one year after its exit, whether in the name of the same tourist (non-Pakistani). (or in the name of somebody else). (non-Pakistani), temporary release shall not be allowed against carnet-de passage or a bank guarantee for more than fourteen days.
(l-A) If a tourist imports a vehicle for passage through Pakistan to a foreign destination, the officer in-charge of the Customs-station of entry may, in the absence of a carnet-de-passage or a bank guarantee, allow the vehicle to pass through Pakistan without payment of Customs-duties under escort from the Customs-station of entry to the Customs-station of exit on payment of escort charges to be determined of the respective Collector. The particulars of the vehicle so allowed to pass through
(2) A citizen of Pakistan who imports a vehicle temporarily may be given delivery thereof by the officer-in-charge of the customs-station of entry without payment of customs-duties for its retention in Pakistan for a period of four months if such person : —
(a) makes a declaration at the customs-station of entry to the effect that the vehicle will not be retained in Pakistan beyond the said period of four months: and
(b) burnishes, to the satisfaction of such officer, a bank guarantee of an amount not less than the amount of the customs-duties and the taxes leviable on such vehicle from a scheduled bank in Pakistan valid for a period of six months or until such time as the vehicle is exported or otherwise accounted for to the Satisfaction of the Collector of Customs for the Deputy Collector of Customs.
Provided that where the export of such vehicle is not possible on grounds of health of the importer, or in circumstances beyond his control, or because of an accident in which the vehicle is involved, the Central Board of Revenue or the officer authorised by it may extend the period for such time as it thinks fit, in which case a fresh bank guarantee shall be furnished, if the existing, bank guarantee does not cover the period of extension. …
(3); A foreigner, student who imports a vehicle temporarily may be given delivery thereof by the officer-in-charge of the customs-station of entry without payment of customs-duties for its refection in Pakistan for a period of two years if such student ,
(a) Furnishes” either a bank guarantee or a certificate from the Embassy in Pakistan of the Country to which he belongs to the effect that he is a bone fide student in Pakistan alongwith an undertaking to pay such customs-duties and taxes as were leviable on the date the vehicle was imported in case such vehicle is disposed of in , or is not otherwise exported out of Pakistan within the said period: and
(b) furnishes a certificate from the educations! institution in which he is receiving education in
Provided that if the importer wishes to retain such vehicle beyond two years, he shall obtain an import permit from the Chief Controller of Imports and Exports and shall pay the customs-duties and taxes leviable thereon on the date of its import.
(4) No citizen of
Provided that the said period may be extended for a period not exceeding fifteen days by the Collector of Customs for the Deputy Collector of Customs
Provided further that if the importer wishes to retain the vehicle in Pakistan for a further period not exceeding three months form the date of expiry of the period extended by the Collector of Customs or the Deputy Collector of Customs under the first proviso he shall furnish, to the satisfaction of the Collector of Customs, or the Deputy Collector of Customs from a scheduled bank in Pakistan a bank guarantee or an amount not less than the amount of customs-duties and taxes leviable on such vehicle valid for a period of six months or until such period as the vehicle is exported or otherwise accounted for.
4. Expatriate employee not to import Vehicle: No expatriate employee shall be allowed to import a vehicle under these rules.
5. Period for retention of vehicle to be endorsed: When delivery of a vehicle under rule 3 is given to an importer, and where the period is extended, a stamped endorsement indicating the period for which the vehicle is allowed to be temporarily retained in
6. Particulars of importer to be recorded and communicated to all customs- station: (1) The number and other particulars of the passport of an importer and of the vehicle imported by him shall be recorded at the customs-station of entry and the officer-in-charge thereof so recording shall communicate them to all other customs stations and immigration check-posts.
(2) The person temporarily importing a vehicle shall, not be allowed to leave
7. Endorsement relating to export: When a vehicle imported under these rules, is exported, the officer-in-charge of the customs-station of exit shall make a stamped endorsement on the passport of the importer of that vehicle accordingly against the endorsement relating to its import and retention in Pakistan and shall inform the customs-station of entry of that vehicle and all other customs-stations and immigration check-post.
8. Vehicle to be deposited or surrendered: A vehicle imported under these rules shall at any time before the expiry of the period for which its retention in Pakistan without payment of customs-duties was allowed, if not exported or cleared after payment of the said duties, be deposited with any customs-station for the purpose of export at a subsequent date or be surrendered without any claim in respect of that vehicle.
9. Endorsement relating to deposit or surrender: When a vehicle is deposited or surrendered under rule 8, the officer-in-charge of the customs-station with which the vehicle is deposited or to which it is surrendered shall make suitable endorsement on .the purport of the importer, and in the case of surrender, obtain a receipt of “No claim” from the importer and the vehicle shall be disposed of in accordance with the provisions of the Act.
10. Seizure of vehicle: If a vehicle to which these rules apply is not exported within the time allowed for its temporary retention or is not deposited or surrendered under rule 8, it shall, wherever it may be, be seized and dealt with in accordance with the provisions of the Act.
11. Repeal: The Temporary Importation of Motor Vehicles Rules, 1976, are hereby repealed with effect from the tenth day of December, 1979.