Further to KQU 3443 of 1.7.25, being an important matter, we would inform you about SRO 1151(I)/2025 - Additional Customs Duty (Attachment 282.1).

2.   The Additional Customs Duty has been Levied at 2%, 4% or 6% on Different items Limited on PTC Codes.

3.   The value of goods for the purpose of this levy shall be the value as determined under section 25 or section 25A of the Customs Act, as the case may be.

4.   The additional customs duty is not leviable on the following, namely: -

(i)      import of plant and machinery used in manufacturing or production of goods as is classifiable under Chapter 84 and 85 to the First Schedule to the Customs Act, 1969 (lV of 1969);

(ii)    import under Chapter 99 of the First Schedule to the Customs Act, 1969 (lV of 1969);

(iii)   import under the Fifth Schedule to the Customs Act, 1969 (lV of 1969)' excluding, -

        (1) serial numbers 30, 33 and 35 of the Table of Part-|,

        (2) serial numbers 102, 110,111, 116(except xvi), 117 and 118 of the Table of Part lll;

(iv)   import under the Baggage Rules, 2006;

(v)     import under Notification No.SRO.577(l)/2005 dated the 6th June, 2005;

(vi)   import under Notification No.SRO.565(l)/2006 dated the Sth June, 2006;

(vii) import under Notification No.SRO.693(l)/2006 dated the 1't July, 2006;

(viii)  import under temporary importation scheme notified vide Notification No. S.R.O. 492(l)12009, dated the 13th June, 2009;

(ix)   imports under condition (vii) of Notification No. SRO 678(l)/2004, dated the 7th August,2O04,by the Exploration and Production Companies, their contractors and service companies for offshore projects only made with effect from the 'l Bth August, 2018;

(x)     import of cars, jeeps and light commercial vehicles in CKD condition up to 1,000cc and import of vehicles in CBU condition up to 850cc.; and

(xi)   imports under PCT codes 8703.8030, 871 1.6040 and 8711.6060

Should you require any clarification or explanations in respect of the above or otherwise, please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-excellence.com.

Best regards for Here & Hereafter

Asif S Kasbati (FCA, FCMA & LLB)

Managing Partner 

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