NORMAL REGIME

Section 10
Under the "Normal Regime" the taxes are levied on the basis of both engine capacity and value of the vehicle.

Section 11
Normal regime covers the import of following categories of vehicles:

New vehicles imported under the aforesaid three schemes;
Used vehicles imported under the aforesaid three schemes but are not covered under the special regime; and
Regular import of new vehicles.

Section 12
The rates of taxes under the normal regime on import of vehicles meant for transportation of passengers are tabled below:

Section 13
The value of a vehicle for the purposes of levy of above taxes is determined as under:

a. Export model - FOB value at the time of its manufacture, as certified by the manufacturer or its authorized local agent.
b. Domestic model - FOB value for similar export model certified by the manufacturer or its authorized agent, plus 5% of the C&F value.
c. In addition, the followings incidental charges and costs are added:

i. Value of optional / additional accessories;
ii. Local agent‟s commission;
iii. Ocean/air freight calculated from the country where originally manufactured;
iv. Insurance in the country where manufactured or where first registered (in case of non-availability of insurance memo an amount equivalent to 1% of C&F value);
v. Landing charges at the rate of 1% of the CIF value;
vi. Other incidental charges;

Section 14
In case of used vehicles, the value determined as above, is reduced on account of depreciation of the vehicle at the rate of 1% for each completed month subject to a maximum of 50%. Each completed month for depreciation is calculated from the date of first registration abroad of the vehicle to the date of entry into Pakistan.