FBR Proposes Amendments to Pakistan’s Customs Rules for Temporary Import of Vehicles

The Federal Board of Revenue (FBR) has released a draft amendment to Pakistan’s Customs Rules 2001, introducing substantial changes to the temporary import regulations for vehicles brought into the country by tourists. The proposed amendment allows tourists to keep their vehicles in Pakistan duty-free for up to three months, subject to specific conditions, according to an official FBR notification.

Under the new rules, tourists wishing to temporarily import their vehicles must submit a declaration affirming that the vehicle will not be transferred or sold within Pakistan. Should the vehicle remain beyond the initial three-month period, the owner must provide an advance bank guarantee to customs authorities, which may enable a three-month extension by the customs collector.

For vehicles that have previously entered Pakistan, a limited temporary stay of only 14 days will be allowed upon re-entry. An exception is provided for vehicles operated by foreign tour agencies, which may receive a second three-month stay within a year.

The amendment also introduces provisions for exceptional circumstances. If a tourist becomes ill or if the vehicle is involved in an accident, the stay may be extended to six months, contingent upon the submission of a fresh bank guarantee. Failure to provide the guarantee will require the vehicle’s surrender to customs authorities. Tourists also have the option to apply for a permit from the Ministry of Commerce, allowing for an extended stay upon payment of applicable customs duties.

The FBR has invited feedback and recommendations from stakeholders on these proposed amendments, which aim to offer flexibility for tourists while ensuring regulatory oversight.