FBR enhances special baggage allowance for taxpayer’s privilege card holders; Baggage Rules amended

KARACHI: The Federal Board of Revenue (FBR) has amended the Baggage Rules of Customs for taxpayer’s privilege card holders in form of enhanced special baggage allowances.
As multiple Baggage Rules including 3A, 3B-viii, 4A have been entitled for privilege card holders similarly, the aggregate value of US $5,000 shall be permissible to a Pakistani national holding Taxpayer Privileges and Honor Card once in a calendar year, notification said.
As customs rule, “3A:Items of personal use allowed duty-free on any visit after stay abroad for more than seven days; (i) personal wearing apparel and clothing accessories; (ii) personal adornments, toilet requisites and electric shaver in use; (iii) medals, trophies and prizes bestowed upon a passenger; (iv) one electric iron and one hair dryer and one hair dresser; (v) two hundred cigarettes or fifty cigars or half kilogram of manufactured tobacco;(vi)pushcart, toys, and goods of personal use of the child passenger; (vii) one wheel chair for personal use; (viii) one mobile phone; and (ix) one wrist watch
It also said that provided that a laptop computer and its accessories in use of the passenger shall be allowed even where stay abroad is less than seven days.
The duty free allowance can also be utilised for the unaccompanied baggage including item mentioned, “3B -(viii) further allowances of the value not exceeding five hundred US dollars except the following which shall be allowed on payment of 1[omitted] duty and taxes notified for these rules; (a) television; (b) deep freezer; (c) refrigerator; (d) microwave oven; (e) cooking range; (f) washing machine; and (g) air-conditioner,” or any purchase from one of the duty free shops.
According to notification by the Customs, the card holders can also avail “4A: Allowances for Pakistani nationals availing transfer of residence—Duty Free Allowances which are included: Old and used furniture Fixtures, crockery, cutlery, kitchen utensils, rugs, carpets, household linen, beddings including blankets and other household goods generally used by a family during stay abroad.”
“One television set, one deep freezer, one refrigerator, one microwave oven, one cooking range, one washing machine and one air conditioner on payment of 50 percent of the total duty and taxes notified for these rules,” this could also be availed by the passenger in the baggage.
“Professional tools and equipments of the value not exceeding US $5,000; and second-hand or used medical equipment, including electro medical equipment if in use of a Pakistani national who is a registered medical practioner recognized by Pakistan Medical and Dental Council,” the baggage rule said.
It is also a part of privilege to the card holders, “Provided that an inspection certificate from an internationally recognized inspection agency in the exporting countries to the effect that such equipment is free from bacteria and other material injurious to human health, is furnished at the time of import of the equipment.” It said, “Weapon of non-prohibited bore for the personnel of armed forces, customs, police or any other law enforcement agency.”
As per notification, the duty free allowance under this rule shall not be utilized for import of vehicles. It added that record utilization of duty free allowance shall be maintained electronically.

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