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33) The provisions of this sub-chapter shall apply to the import of baggage on transfer of residence.

34) Personal and household effects that may be imported:- (1) The following allowances shall be allowed on transfer of residence; namely;-

        A) Duty free allowances;- A family transfer of residence shall be allowed to import, or bring as accompanied or un- accompanied
             baggage, the following items duty free namely;   

         i) An items which was exported from Pakistan is being re- imported subject to satisfactory identification;

         ii) In case of a qualified person, equipment, instrument, apparatus required upto C & F value of seven hundred US dollars;

         iii) Two personal computers or laptop computers along with printers, monitors, keyboards, mousses and cables thereof; and    

         iv) Old and used furniture or fixture, cutlery, crockery, kitchen, utensils, rugs, carpets, household linen, reading or
            writing aids and other duty free goods including electrical items other than those which are compulsorily


         B) Concessional duty allowances;- A family on transfer of residence shall be allowed either or to purchase free of duty and taxes
             locally manufactured two air conditioners, two refrigerators or deep freezers from Duty Free Shop outlets on payment in Pak
or in foreign exchange or to import the following items on payment of concessional rate of customs duty specified in
             column (3) of the table below;-    

S. No.  Description of items.    Customs duty.
1.  One air conditioner.   One half of the statutory duty.

One refrigerator or one deep freezer.  


One half of the statutory duty.

        C) Dutiable allowances; a family on transfer of residence shall be allowed to import the following items on payment of customs duty
            and other taxes, namely;-

                i) Washing machine, television                     One item each per family.

                    Set, sewing machine, video

                    Cassette recorder or player,

                   Cooking range.

                ii) Second- hand air conditioner.                   One    

                iii) Weapon of non- prohibited bore.            One.

where a passenger on his arrival in Pakistan makes declaration in the requisite form obtainable from the Customs that he has unaccompanied baggage to follow, the exemption under these rules in respect of goods in the accompanying baggage of the passenger shall also apply to such unaccompanied baggage;

   35. Restrictions:- Nothing in rule 34 shall be deemed to permit the import of any construction material, parlour video games and parts thereof or other articles of stock in trade.

  36. Condonations:- 

  1. If a family has not availed concessions under these rules during the last two years, the short visits to Pakistan up to total period of four months shall be ignored. If the total period of short visits exceeds four months, the Collector of Customs may condone the period on sufficient justification being shown to him.  

  2. If a family comes to Pakistan for permanent residence after a stay abroad of less than two years, due to privilege leave or for reasons beyond its control, such as exigencies of service, earlier recall by employer, ill health or bereavement, and concessions  under these rules have not been availed during the last two years, an officers of customs not below the rank o f Assistant  Collector of Customs may condone the shortfall in two years period up to a period of two months. 

  3. Late shipment or late arrival of un- accompanied baggage for a maximum period of sixty days may be condoned by the Collector  of Customs for reasons to be recorded in writing.

contents posted thanks to Central Board of Revenue

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