Tax Book 2023

Deduction / Payment of Tax Chapter- 23

by Custom

• duty,
  sales tax
  and
  federal
  excise
  duty.

federal

excise

duty.

Tax required to be

collected on the

import of ships by

ship breakers shall

be minimum

tax.[Section

148(8A)]

2. Persons importing pulses
   2 % of the
   import
   value as
   increased
   by
   Custom-
   duty, sales
   tax and
   federal
   excise duty

4 % of the

import

value as

increased

by custom-

duty, sales

tax and

federal

excise

duty. Nil

3. Commercial importers covered
   under Notification No. S.R.O.
   1125(I)/2011 dated 31- 12 - 2011.

3 % of

import

value as

increased

by custom-

duty sales

tax and

federal

excise

duty.

6 % of the

import

value as

increased

by custom-

duty , sales

tax and

federal

excise duty

Nil

do do

4. Persons importing coal
   4%
   8%

Nil

do do