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19. The provisions of this sub- chapter shall apply to the baggage of tourists.

20. Duty free allowance:- 

(1) subject to sub rule.
(2) a tourist may import free of customs duty the following goods on his person or in baggage, namely.  

a)      personal allowances;

b)      personal or imitation jewellery of value not exceeding twenty five US dollar;

c)      one pair of binoculars;

d)      one portable musical instruments;

e)      one portable sound recording apparatus;

f)        one portable typewriter ;

g)      games or sporting requisites in actual use including sporting firearms and cartridges in reasonable quantity;

h)      foodstuffs including confectionery and non spirituous beverages of value not exceeding five US dollars; and

i)        two personal computers or laptop computers along with printers, monitors, key boards, mousses and cables thereof;  

  The sporting firearm shall not be released by the customs unless the tourist produces an arms license issued to him by a competent authority in Pakistan.

  21) Dutiable allowance:- A gift allowance to import goods of the value not exceeding twenty-five US dollar on payment of duty in Pak currency or in foreign exchange acceptable to the designated bank’s branches shall be allowed to tourist.  

22) Temporary import:- (1) An officer of customs not below the rank of Assistant Collector or Superintendent may allow temporary release of a video camera fitted with VCR or a video camera and VCR  to a tourist without payment of customs-duties by making endorsement to that effect on the passport of the tourist.(2) the items released under sub-rule(1) Shall not be sold in Pakistan and the tourist shall take such items out of Pakistan with him personally or may export the same on or before his departure from Pakistan.

contents posted thanks to Central Board of Revenue

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