A.— Items of personal use allowed duty-free on any visit after stay abroad for more than seven days;
(i) personal wearing apparel and clothing accessories;
(ii) personal adornments, toilet requisites and electric shaver in use;
(iii) medals, trophies and prizes bestowed upon a passenger;
(iv) one electric iron and one hair dryer and one hair dresser;
(v) two hundred cigarettes or fifty cigars or half kilogram of
(vi) pushcart, toys, and goods of personal use of the child passenger;
(vii) one wheel chair for personal use;
(viii) one mobile phone; and
(ix) one wrist watch 1[:
Provided that a laptop computer and its accessories in use of the passenger shall be allowed even where stay abroad is less than 7 days.
B.— Items allowed duty-free on first visit in a year in addition to items of personal use as at paragraph A:—
(i) one radio or one ordinary tape recorder excluding hi-fi systems and home theatres;
(ii) one VCP or VCR or VCD or DVD player or a similar appliance having more than one of the playing, recording or display functions;
(iii) one still and one video camera;
(iv) personal jewellery in reasonable quantity;
(v) professional tools of the value not exceeding five hundred US dollars;
(vi) ‘tabarrakat’ ;
(vii) one desktop or laptop computer in personal use;
(viii) further allowances of the value not exceeding five hundred US dollars except the following which shall be allowed on payment of 1[omitted] duty and taxes notified for these rules;
(b) deep freezer;
(d) microwave oven;
(e) cooking range;
(f) washing machine; and
(g) air conditioner.
C.— Purchases from a Duty Free Shop:—
1[Duty free] allowances of the aggregate value upto five hundred US dollars in case the goods 1[excluding the goods mentioned at serial number (viii) of Rule 3B]are purchased from one of the duty free shops in Pakistan within sixty days of the arrival.
Allowances for Pakistani Nationals -Returning to Pakistan on Transfer of Residence
A.— Duty Free Allowances:—
(i) all allowances as admissible under paragraphs A and B above of the rule ;
(ii) old and used furniture, fixtures, crockery, cutlery, kitchen utensils, rugs, carpets, household linen, beddings including blankets and other household goods generally used by a family during stay abroad, excluding the items listed at S.No.(iii);
(iii) one television set, one deep freezer, one refrigerator, one microwave oven, one cooking range, one washing machine and one air conditioner on payment of 50% of the total duty and taxes notified for these rules;
(iv) professional tools and equipments of the value not exceeding five thousand US dollars; and
(v) second-hand or used medical equipment, including electro medical equipment if in use of a Pakistani national who is a registered medical doctor recognized by Pakistan Medical and Dental Council.
(vi) weapon of non-prohibited bore for the personnel of armed forces, customs, police or any other law enforcement agency.
Purchases from a Duty Free Shop: allowances of the aggregate value up to one thousand US dollars in case the goods 1[excluding the goods mentioned at serial number (viii) of Rule 3B] are purchased from one of the duty free shops in Pakistan within sixty days of the arrival.
Special allowances for Foreign Exchange Remittance Card holders
In addition to the allowances hereinbefore provided, the duty credit as specified in the Table below shall be admissible to a Pakistani national holding Foreign Exchange Remittance Card (FERC) once in a calendar year. The duty credit can also be utilized for the unaccompanied baggage or any purchase from one of the duty free shops. The duty credit under this scheme shall not be utilizable on import of vehicles. Utilization of duty credit shall be endorsed by the customs on the passport of an FERC holder in the specified form.