CHAPTER - 5
CONCESSIONS FOR PILGRIMS
The provisions of this sub chapter shall apply to the baggage of pilgrims;
Duty free allowance:- A pilgrim may import the following goods on his person his
baggage without payment of customs-duty and other taxes, namely;
Personal allowances; and
Goods (Tabarrakat) of the value not exceeding one hundred US dollars;
Dutiable allowance:- A pilgrim may on payment of customs duty and other taxes
import articles of personal, professional or household effects, whether used or
not, acquired abroad, subject to the conditions that aggregate value of such
articles does not exceed one hundred US dollars.
Allowances admissible to children:- No allowance shall be admissible to dependent
children with their parents except articles of wearing apparel, toys in
reasonable quantity and provisions such as tinned milk.
32) Unaccompanied baggage:-
Where a pilgrim on his arrival in Pakistan makes a
declaration in the requisite form obtainable from an officer of customs that the
unaccompanied baggage which is to follow or has preceded him the concessions and
exemption in the foregoing rules in respect of goods in the accompanied baggage
shall also apply to such goods in the said unaccompanied baggage, if they are
dispatched within sixty days of the embarkation of Pakistan of the pilgrim;
provided that the overall limits of concessions and exemption laid down in these
rules are not exceeded;
If for any reason the baggage referred in sub rule (1) is not
dispatched within the period specified in that sub rule, the officers of customs
may grant the said exemption in respect of the goods in such baggage if he
satisfied that they were dispatched at the earliest practicable date.
contents posted thanks to Central Board of Revenue
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