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SUB CHAPTER 7
37) Exemption to baggage on death:- Personal effects of Pakistani national who dies abroad which are imported by or on be half of next - of- kin of the deceased shall be exempt from payment of customs- duty and other taxes; provided that the articles and goods are such as would be exempted from customs- duty and other taxes under sub- chapter 2, 5 or 6, as the case may be.
contents posted thanks to Central Board of Revenue
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