Five major categories of ATT cargoes: 10pc processing fee abolished

ISLAMABAD: The 10 percent processing fee on five major categories of Afghan transit commercial goods covering confectionaries/ chocolates, footwear, machinery, blankets/ home textiles and garments would not be applicable on the Afghan Transit Trade cargo arrived at Pakistani ports from October 3 to November 16, 2023.

The Federal Board of Revenue (FBR) has issued SRO 1112 (I)2023 on Monday to amend SRO 1380(1)/2023.

The provisions of this Notification shall not be applicable on the Afghan Transit Trade cargo arrived at Pakistani ports as determined from the berthing date of the vessel during the period commencing on October 3, 2023 and ending on November 16, 2023 and shall apply thereafter, FBR’s new notification added.

Afghanistan: Govt will continue to find ways to facilitate transit trade: FO

In October 2023, the FBR had issued an SRO.1380(I)/2023 for imposition of the said processing fee on five major categories of Afghan transit commercial goods.

The federal government had imposed processing fee at the rate of 10% ad valorem on the following Afghan transit Commercial goods imported into Afghanistan in transit via Pakistan: Major categories, subjected to 10 percent fee, included confectionaries and chocolates covered under the Pakistan Customs Tariff headings (HS Codes) 1704.1000, 1704.9010, 1704.9090, 1804.0000, 1805.0000, 1806.2010, 1806.2090, 1806.3100, 1806.3200 and HS code 1806.9000.

Footwear category covered under the HS codes of 6401.9200, 6401.9900, 6402.1900, 6402.2000, 6402.9900, 6403.1900, 6403.4000, 6403.5900, 6403.9100, 6403.9900, 6404.1100, 6404.1900, 6404.2000, 6405.1000, 6405.2000, 6405.9010, 6405.9090, 6406.1000, 6406.2010, 6406.2090 and 6406.9000.

A wide range of machinery (Mechanical and Electrical) of chapter 84 & 85 are subjected to 10 percent fee excluding Home Appliances (CBUs).

The electrical machinery covers related equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. Blankets and Home Textiles covered under the HS Codes, i.e., 6301, 6302, 6303, 6304, 6305, 6306, 6307, 6308 and 6310 are subjected to 10 percent fee.

Garments, subjected to 10 percent fee, covered under HS codes of 6101, 6102, 6103, 6104, 6105, 6106, 6107, 6108, 6109, 6110, 6111, 6112, 6114, 6115, 6116, 6117, 6201, 6202, 6203, 6204, 6205, 6206, 6207, 6208, 6209, 6210, 6211, 6212, 6213, 6214, 6215, 6216 and 6217.

Copyright Business Recorder, 2023