Sales Tax Instructions

Sales Tax Instructions, 2009
Schedule, Board is pleased to clarify that these headings will be read and applied as per
table given below:-
TABLE
S.
S.No. of
Description
Present
Actual PCT
#
the Sixth
PCT
Headings (to
Schedule
Headings
be applied)
1. 30 Articles imported through post as unsolicited
9902.0060 9902.0050
gifts, subject to the same conditions as are
envisaged for the purposes of applying zero
rate of customs duty under the Customs Act,
1969.
2. 31 Imported samples subject to the same
9902.0070 9902.0060
conditions as are envisaged for the purposes of
applying zero rate of customs duty under the
Customs Act, 1969.
3. 47 Import of all goods received, in the event of a
natural disaster or other catastrophe, as gifts
and relief consignments including goods
imported for the President‘s Fund for Afghan
Refugees, gifts of President‘s Fund for
Assistance of Palestine and gifts received by
Pakistani organizations from Church World
9902.0010
9902.0020
9909.0030
9902.0040
and
9909.0050
9902.0010
9902.0020
9902.0030
and
9902.0040
Heading No.
9902.0050