S.R.O. 132(I)/83, dated 12th February, 1983

SROS: S.R.O. 132(I)/83, dated 12th February, 1983 . S.R.O. 132(I)/83, dated 12th February, 1983:- In exercise of the powers conferred by section 219 of the Customs Act, 1969(IV of 1969), read with item 23 of the Third Schedule to the said Act the Central Board of Revenue is pleased to make the following rules to facilitate the importation of commercial samples and advertising materials, namely:-- 1. Samples of no commercial value, or samples of negligible value after having been made useless as merchandise by marking, tearing, perforation or other treatment, but not, however, so as lo destroy the usefulness as samples, be passed free of duly and sales tax. 2. Other samples, that is to say,-- (a) articles which are representative of a particular category of goods already processed or arc examples of goods the production of which is contemplated and which; (b) are owned abroad and are imported solely Cor the purpose of being shown or demonstrated in tlic territory of importation for the soliciting of orders for goods to be supplied from abroad; (c) are not sold or put to normal use for purposes of demonstration or used in any way for hire or reward while in Pakistan; (d) are intended to be re-exported in due course; and (e) are capable of identification on re-exportation; but not including identical articles brought in by the same individual, or sent to a single consignee, in such quantity that was taken as a whole, they no longer constitute sample under ordinary commercial usage, will be temporarily admitted free of duty and sales tax when imported by a commercial traveller or by person established in Pakistan subject to the amount of the duty and sales tax being deposited or secured by a guarantee in case payment becomes necessary. The guarantee shall be in the form of a Bond, and may be furnished by the Clearing Agents, bank or any other person or firm acceptable lo the Custom House. Both the deposit or(he Bond, however, shall not exceed the amount of duty and sales tax leviable by more than 100 per cent. 3. As regards vehicles and industrial and agricultural machinery or equipment of a value for customs purposes exceeding U.S.$ 1,000(or its equivalent in…