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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

Schedule Headings be applied)<br />

1. 30 Articles imported through post as unsolicited<br />

9902.0060 9902.0050<br />

gifts, subject to the same conditions as are<br />

envisaged for the purposes of applying zero<br />

rate of customs duty under the Customs Act,<br />

1969.<br />

2. 31 Imported samples subject to the same<br />

9902.0070 9902.0060<br />

conditions as are envisaged for the purposes of<br />

applying zero rate of customs duty under the<br />

Customs Act, 1969.<br />

3. 47 Import of all goods received, in the event of a<br />

natural disaster or other catastrophe, as gifts<br />

and relief consignments including goods<br />

imported for the President‘s Fund for Afghan<br />

Refugees, gifts of President‘s Fund for<br />

Assistance of Palestine and gifts received by<br />

Pakistani organizations from Church World<br />

Services or the Catholic Relief Services subject<br />

to the similar conditions as are envisaged for<br />

the purposes of applying zero rate of customs<br />

duty under the Customs Act, 1969.<br />

9902.0010<br />

9902.0020<br />

9909.0030<br />

9902.0040<br />

and<br />

9909.0050<br />

9902.0010<br />

9902.0020<br />

9902.0030<br />

and<br />

9902.0040<br />

Heading No.<br />

9902.0050<br />

shall be<br />

treated as<br />

omitted<br />

2. Necessary corrections in the statute will be made in due course.

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