Amendments of Public Finance Management Act 2019

Finance Act 2023 to give effect to the financial proposals of the Federal Government for the year beginning on the first day of July, 2023, and to amend certain laws WHEREAS, it is expedient to make provisions to give effect to the financial proposals of the Federal Government for the year beginning on the first day of July, 2023, and to amend certain laws for the purposes hereinafter appearing. Certain laws were amended through this Finance Act, 2023.

Amendments of Public Finance Management Act 2019

In the Public Finance Management Act, 2019, the following further amendments shall be made, namely;-

(1) In Section 3, for the words, “fifteenth of April”, the words “tenth of May” shall be substituted;

(2) for section 28, the following shall be substituted, namely;-

“28. Chief finance and accounts officer. – To assist principal accounting officers in financial management, there shall be chief finance and accounts officer posted in Ministries and Divisions as recommended by Finance Division to perform functions as notified and financial advisers’ organization shall stand disbanded.”.

(3) in section 29, for sub-section (1), the following shall be substituted, namely;-

“29. Chief internal auditor. – (1) Within a period not exceeding eighteen months from the date of commencement of this Act, the position of chief internal auditor shall be created who shall work under the direct supervision of principal accounting officer. The appointment and functions of chief internal auditor shall be as determined by the Finance Division, from time to time.”.

(4) In Section 32, after sub-section (3), the following new sub-sections shall be added namely;-

“(4) The legal framework of pay, allowances and retirement benefits may be promulgated through an Act of Parliament within a period not exceeding twenty four months.

(5) The Finance Division, with the approval of the Government, shall establish pension fund by the end of the financial year 2023-24 to help discharge liabilities of the existing defined benefits pension scheme and new contributory pension scheme.

(6) The Finance Division, with the approval of the Government, may introduce a contributory pension scheme for new employees entering the Government service from a date approved by the Federal Government.”.

THE FIRST SCHEDULE

[see section 4(16)]

In the Customs Act, 1969 (IV of 1969), in the First Schedule, for the corresponding entries against “PCT Code”, “Description” and “CD%” specified in columns (1), (2), (3) and (4) appearing in chapter 1 to 99, the following corresponding entries relating to “PCT Code”, “Description” and “CD%” shall be substituted, namely: –

“2501.0021

– – – – Pink rock salt

2815.1200

– – In aqueous solution (soda lye or liquid soda)

2849.1000

– Of calcium

2933.4950

– – – Moxifloxacin HCL

2933.5960

– – – Sitagliptin Phosphate Monohydrate

2933.5970

– – – Trimethoprim

4421.9950

– – – Wooden splints for matches

4008.1110

– – – Weather strips for doors, glass and luggage compartments for Vehicles of heading 87.03 and vehicles of sub – heading 8704.3130, 8704.2190 and 8704.3190 except weather strip moulding (inner or outer) for glass

4008.1910

4008.2110

4008.2910

4009.1120

– – – Following components for vehicles of chapter 87:-

(1) Water hoses for engine cooling system and heater, air cleaner hoses and Brake oil reservoir hose for vehicles of heading 87.03 and vehicles of sub – heading 8704.2190, 8704.3130 and 8704.3190

(2) Hose side demister for vehicles of heading 87.03

4009.2120

– – – Following components for vehicles of chapter 87

(1) Water hoses for engine cooling system and heater, air cleaner hoses and Brake oil reservoir hose for vehicles of heading 87.03 and vehicles of sub – heading 8704.2190, 8704.3130 and 8704.3190

(2) Hose side demister for vehicles of heading 87.03

4009.3120

– – – Following components for vehicles of chapter 87

(1) Water hoses for engine cooling system and heater, air cleaner hoses and Brake oil reservoir hose for vehicles of heading 87.03 and vehicles of sub – heading 8704.2190, 8704.3130 and 8704.3190

4009.4120

– – – Following components for vehicles of chapter 87

(1) Water hoses for engine cooling system and heater, air cleaner hoses and Brake oil reservoir hose for vehicles of heading 87.03 and vehicles of sub – heading 8704.2190, 8704.3130 and 8704.3190

(2) Hose side demister for vehicles of heading 87.03

4016.9930

– – – Following component for vehicles of chapter 87:-

(1) Articles for mounting silencers, exhaust pipes and mufflers for vehicles of heading 87.03 and vehicles of sub-headings 8704.2190, 8704.3130 and 8704.3190;

(2) Floor mats, grommets for transfer box lever, exhaust pipe mountings, covers for pedals, bump stop and front cover for center tunnel, meant for industrial assembly / manufacture of vehicles of sub – heading 8703.3225

(3) Rubber cover for kick starter lever, foundation rubber for engine mounting, rubber bushings, rubber plugs, rubber insulators, packing rubber for wind screen, rubber mountings for silencer pipes bushes, boots, and mud flappers, meant for industrial assembly / manufacture of vehicles of sub – headings 8703.2115, 8704.3150 and 8703.8030

(4) Rubber cushions for bonnet for vehicles of heading 8704.2190 and 8704.3190

(5) Rubber cushions for bonnet, rubber drain plug, hole covers and pads / cushions for absorbing shock / noise in struts / suspensions, for vehicles of heading 87.03

(6) Rubber for bottom channel for holding window glass for motor cars of heading 87.03 and vehicles of sub headings 8703.2113, 8703.2193, 8703.2195, 8703.2240 and 8704.3130

(7) Runs for glasses for motor cars of heading 87.03 and vehicles of sub – headings 8703.2193, 8704.2190 and 8704.3190

(8) Trim door opening and door moulding for door opening for motor cars of heading 87.03 and vehicles of sub – heading 8703.2113, 8703.2193, 8703.2195, 8703.2240 and 8704.3130

5703.2910

– – – Of a kind used in vehicles of heading 87.03 and vehicles of sub-headings 8704.2190, 8704.3130, 8704.3190 (cut to size and shaped)

5703.3910

– – – Of a kind used in vehicles of heading 87.03 and vehicles of sub-headings 8704.2190, 8704.3130, 8704.3190 (cut to size and shaped)

7007.1111

– – – – (1) Wind Screen, Rear and window glasses for vehicles of sub -heading 8704.2190 and 8704.390.

(2) Glasses for doors, glass plain, glass window (sliding), glass for rear door, glass for rear quarter window and glass for wind screen for vehicles of heading 87.03

7007.2111

– – – – (1) Wind Screen, Rear and window glasses for ehicles of sub -heading 8704.2190 and 8704.3190.

(2) Glasses for doors, glass plain, glass window (sliding), glass for rear door, glass for rear quarter window and glass for wind screen for vehicles of heading 87.03

7009.1010

– – – Rear view mirrors for vehicles of heading 87.03, and vehicles of sub-headings 8704.3130, 8704.3150, 8704.2190, 8704.3190, and vehicles of heading 87.11

8206.0010

– – – For vehicles of heading 87.03 and vehicles of subheadings 8704.2190, 8704.3130, 8704.3150 and 8704.3190

8302.1010

– – – (1) Of a kind used in vehicles for doors, luggage compartment, luggage compartment lid, seats, bonnet, rear deck for vehicles of 87.03 and vehicles of sub-heading 8704.2190, 8704.3130 and 8704.3190 (except sliding door hinges)

8302.3010

– – – (1) Latch assembly for hood/doors (manual type) of a kind used in vehicles for doors, luggage compartment lid and bonnet, for motor cars of heading 87.03 and vehicles of sub-heading 8703.2113, 8703.2195, 8703.2240 ( except back door latches), 8704.2190, 8704.3130 and 8704.3190

(2) Grip bars/ assistants, grab rails and parts thereof for vehicles of heading 87.03 and vehicles of sub-headings 8704.3130 (except foamed type) 8704.2190 and 8704.3190

(3) Strikers for latches for vehicles of heading 87.03 and vehicles of sub-heading 8704.2190 and 8704.3190

(4) Window opening mechanism, rack and pinion type for vehicles of heading 87.03 and vehicles of sub-headings 8704.2190, 8704.3130 and 8704.3190

(5) Tail board fittings for vehicles of heading 87.11

8421.3110

– – – For vehicles of heading 87.03 (excluding wet type), vehicles of sub-headings 8704.2190, 8704.3130, 8704.3150, 8704.3190 and vehicles of heading 87.11 (other than foam type)

8544.6010

– – – For a voltage exceeding 1,000 V but not exceeding 72,000 V

8507.1010

– – – Meant for vehicles of heading 87.03, vehicles of subheadings 8704.2190, 8704.3130, 8704.3150, 8704.3190 and vehicles of heading 87.11

8512.2010

– – – Following components of motor vehicles; (1) Head light for vehicles of sub-headings 8703.2115, 8703.2260, 8703.2313, 8703.2323, 8703.3223, 8703.3225, 8704.3150 and vehicles of heading 87.11

(2) Lamp assembly, front turn signal for motor cars of heading 87.03 (not exceeding 1200cc), vehicles of subheadings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.3225, 8703.8030, 8704.3130, 8704.3150, 8704.3190 and vehicles of heading 87.11

(3) Lamp assembly for luggage compartment for vehicles of heading 87.03

(4) Lamp assembly for illuminating license plate for vehicles of heading 87.03 and vehicles of sub-headings 8704.2190, 8704.3130 and 8704.3190;

(5) Rear combination lamp / back up lamp / rear turning indicator / plough lamps / reverse light / parking light for motor cars of heading 87.03, vehicles of subheadings 8703.2113, 8703.2115, 8703.2195, 8703.2240, 8703.3225, 8703.8030, 8704.3130, 8704.3150, 8704.3190 and 87.11;

(6) Lamp assembly, side body turning indicator for vehicles of heading 87.03 and vehicles of sub-headings 8704.3130, 8704.3150 and 8704.3190;

(7) Turn flasher assembly for motor cars of heading 87.03 and vehicles of sub-heading 8703.2115, 8703.8030 and 8704.3150 winking devices for vehicles of heading 87.11

(8) Car ceiling lamp/room lamp for vehicles of heading 87.03 and vehicles of sub-heading 8704.2190, 8704.3130 and 8704.3190

8512.4010

– – – (1) Wiper arm and blade assembly for vehicles of heading 87.03 and vehicles of sub-heading 8704.2190 and 8704.3190; (2) Link assembly for wiper arm and blade for vehicles of heading 87.03 and vehicles of subheadings 8704.2190, 8704.3130 and 8704.3190

8517.6280

– – – Smart Watches

8536.5021

– – – – (1) Ignition switches without combination steering lock for motor cars of heading 87.03 (not exceeding 800

cc)

(2) Ignition switches (with or without combination lock) and handle switch assembly for vehicles of heading 87.11

(3) Switch assembly combination and ignition switch assembly for vehicles of heading 8703.2113, 8703.2195, 8703.2240, 8704.3130 and 8704.3190;

(4) Door switches for interior lamp for motor cars of heading 87.03 and vehicles of sub -heading 8704.2190 and 8704.3190

8544.3011

– – – – Wiring sets and cable sets for vehicles of heading 87.03 and vehicles of sub-headings 8704.2190, 8704.3130, 8704.3150, 8704.3190 and vehicles of heading 87.11

8544.4221

– – – – Wiring sets and cable sets for vehicles of heading 87.03 and vehicles of sub-headings 8704.2190, 8704.3130, 8704.3150, 8704.3190 and vehicles of heading 87.11

8708.1020

– – – (1) Following components for vehicles of heading 87.03 (i) Front and Rear Bumper and parts thereof

(ii) Member/reinforcement for bumpers

(iii) Side supports / stay/ bracket for bumpers

(2) Front bumper and parts thereof for vehicles of sub – headings 8704.2190, 8704.3130, 8704.3150 and 8704.3190

8708.2110

– – – For vehicles of heading 87.03 and vehicles of subheadings 8704.2190, 8704.3130 and 8704.3190

8708.2931

– – – – (A) Following components for motor cars of heading 87.03

(1) Air outlet assembly

(2) Anchor for spare tyre and parts thereof

(3) Apron assembly for front fender and parts thereof

(4) Arm rest for door trims

(5) Ash trays and parts thereof

(6) Battery trays, clamps, bands and parts thereof

(7) Bezels for inside door handles

(8) Bottom channel for holding window glass

(9) Bracket rear suspension

(10) Compartments for floor, rear floor sides, plates side sills for floor, side lockers for floor

(11) Console box assembly and parts thereof

(12) Cover assembly for spare wheel and parts thereof (hard board type)

(13) Cover Fuel pipe

(14) Cross member assemblies for floors and parts thereof

(15) Cross member for roof

(16) Cross member/ member front lower, front hood (for vehicles up to 1200cc)

(17) Door assemblies complete (for vehicles not exceeding 800cc)

(18) Door checker/ stopper assemblies and parts thereof

(19) Door gussets

(20) Door handles inside and parts thereof

(21) Door handles outside and parts thereof

(22) Door seals for service holes (PE Sheet type)

(23) Engine compartment assembly (complete)

(24) Engine under covers (dust/ mud/ splash protectors)

(25) Extensions for rear floor cross members

(26) Floor assemblies ( complete)

(27) Fresh air control assembly (for vehicles not exceeding 800cc)

(28) Front floor panels (for vehicles not exceeding1200cc)

(29) Front hood assembly (complete)

(30) Front radiator grill (non plated) and parts thereof

(31) Garnishes and trims (inner/ outer) other than chrome plated

(32) Handles window regulator and parts thereof

(33) Heat insulators/ baffles for floor insulation from exhaust pipe

(34) Heating/demisting/ventilation/ defrosting air ducts and nozzles

(35) Housing/ box fuel Inlet

(36) Inner panel for windshield header/ rail roof / frame roof assembly (front/ rear) and parts thereof

(37) Inner Panels for quarter window

(38) Inner pillars/ reinforcements for side body

(39) Instrument panel complete excluding foamed

(40) Linings/ guards for fender and wheel housing

(41) Link rods for activating door latches

(42) Lower cross member for dash panel and parts thereof (for vehicles not exceeding 1200cc)

(43) Luggage door and parts thereof (hatch back type) (for vehicles not exceeding 800cc)

(44) Member assembly front side with or without apron and parts thereof (for vehicles not exceeding 800cc)

(45) Member cowl and parts thereof

(46) Member for engine mounting (for vehicles not exceeding 800cc)

(47) Member steering support and parts thereof

(48) Member tail end (for vehicles not exceeding 800cc)

(49) Package tray trim/ trim partition

(50) Pan rear floor and parts thereof (for vehicles not exceeding 1200cc)

(51) Panel assembly for head lamp support/ mounting and parts thereof

(52) Panel assembly for rear combination lamp mounting and parts thereof

(53) Panel complete rear skirt and parts thereof

(54) Panel dash ( sheet metal) (for vehicles not exceeding 1200cc)

(55) Panel dash side (for vehicles not exceeding 1200cc)

(56) Panel front fenders (for vehicles not exceeding 1200cc)

(57) Panel grill lower (for vehicles not exceeding 800cc)

(58) Panel hood assembly and parts thereof (for vehicles not exceeding 1200cc)

(59) Panel/ Trim assembly for doors and parts thereof except retainers/ clips

(60) Panels rear wheel housing inner) and parts thereof (for vehicles not exceeding 1200cc)

(61) Panels door Inner and outer (sheet Metal) front, rear and back (for vehicles not exceeding 800cc)

(62) Panels for cowl and parts thereof, (for vehicles not exceeding 1200cc)

(63) Panels for partition and support to package tray trim / and parts thereof

(64) Panels rear wheel housing inner and outer) and parts thereof (for vehicles not exceeding 800cc)

(65) Panels side body (for vehicles not exceeding 800cc)

(66) Parts of instrument panel other than those classifiable under chapter 90 (excluding foamed parts and registers/ louvers)

(67) Protective moldings for doors

(68) Rails for center roof and reinforcements, assemblies and parts thereof

(69) Rails for roof side and reinforcements, assemblies and parts thereof (for vehicles upto 1200cc)

(70) Reinforcement radiator grill

(71) Reinforcements for center floor cross members

(72) Reinforcements for strikers and hinges

(73) Rod/stay/prop for hood support assembly and parts thereof

(74) Roof head lining (except those meant for sunroof)

(75) Roof panel complete (for vehicles not exceeding 800cc)

(76) Shroud for fan

(77) Side body assembly ( complete)

(78) Side member assemblies for rear floors and parts thereof

(79) Side members/ reinforcement for main floor and parts thereof

(80) Side sill panel assemblies for main floor, and parts thereof

(81) Silencer/ insulation sheets inner) for dash panel

(82) Sound deadening/ insulation/ silencer sheets for floor

(83) Strikers for rear seat holding

(84) Sun Visor

(85) Torsion bars for hinges of luggage compartment

(86) Trim door opening

(87) Upper front member for hood latch (for vehicles not exceeding 1200cc)

(88) Upper rail/member/frame for back window assembly and parts thereof

(89) Wheel housing mudguards/ mud flaps

(B)Following components for vehicles of sub-heading 8703.2113, 8703.2195, 8703.2240

(1) Anchor for spare tyre and parts thereof

(2) Ash trays and parts thereof

(3) Battery trays, clamps, bands, box and parts thereof

(4) Bottom channel for holding window glass

(5) Bracket/ reinforcement/ hangers for suspension

(6) Brackets for seat belts

(7) Case/ bazel for inside door handles

(8) Chassis and parts thereof

(9) Cross member assemblies for floor and parts thereof

(10) Door assemblies (except front door)

(11) Door seals for service holes(PE sheet type)

(12) Emblems

(13) Engine under cover(dust, mud, splash protectors)

(14) Floor assemblies

(15) Floor mats

(16) Frame floor side

(17) Frame for front suspension

(18) Frame roof front/ plate side and parts thereof

(19) Front body

(20) Front floor panels and parts thereof

(21) Garnish head lamp and centre

(22) Garnish, side defroster cover, Control lever

(23) Handles, inside pull and parts thereof, except sliding door handles

(24) Handles, outside and parts thereof, except sliding door handles

(25) Handles, window regulator and parts thereof

(26) Inner pillars/ reinforcements for side body

(27) Inner/ outer panel for rear quarter

(28) Instrument panel complete, excluding foamed

(29) Knob door inside lock

(30) Link rods for activating door latches

(31) Member floor side

(32) Member for engine room

(33) Pan rear floor and parts thereof

(34) Panel engine room

(35) Panel/ trim assembly for doors and parts thereof except retainers/ clips

(36) Panels for rear wheel housing (inner) and parts thereof

(37) Parts of instrument panel other than those classifiable under Chapter 90( excluding foamed parts and lid glove box)

(38) Pillar front outer

(39) Reinforcements floor side

(40) Retainer licence plate

(41) Service lid, rear floor

(42) Shroud for fan

(43) Shut stop for center door

(44) Side body assembly

(45) Side member assemblies for floor and parts thereof

(46) Side sills, front and centre (inner)

(47) Sill rear side inner

(48) Splash plate for radiator

(49) Sun visor

(50) Trim rail roof

(51) Wheel housing mud guards/ mud flaps

(1) Bar for side window

(2) Battery trays, clamps, bands and parts thereof

(3) Bezels for inside door handles

(4) Bracket rear licence plate

(5) Carrier for spare tyre and parts thereof

(6) Cover assembly for spare wheel

(7) Door handles inside/pull and parts thereof

(8) Door handles outside and parts thereof

(9) Door seals for service holes (PE Sheet type)

(10) Duct ventilator/hose defroster

(11) Emblems/Stickers

(12) Floor mat (plastic)

(13) Garnish head lamp

(14) Handles window regulator and parts thereof

(15) Head lamp support

(16) Knob for door lock

(17) Mud flaps

(18) Panel/ Trim assembly for doors and parts thereof except retainers/ clips

(19) Rod/stay/prop hood support assembly and parts thereof

(20) Service lid rear floor

(21) Sound deadning/ insulation/ silencer sheets for floor

(22) Stay for radiator support

(23) Stay hood lock opener

(24) Sun Visor

(D) Following components for SUV vehicles of heading 87.03:

(1) Battery tray assembly and parts thereof

(2) Cross member (rear)

(3) Door checkers

(4) Door handle outside

(5) Door handles (inner / outer)

(6) Door seals (PE sheet type)

(7) Dust cover assembly and parts thereof, for gear change / control lever

(8) End plate

(9) Filler neck assembly

(10) Floor mat assemblies

(11) Front grill / radiator grill

(12) Gear box cover assembly for dust / mud protection

(13) Gusset plates for engine compartment

(14) Heat insulators

(15) Heat protector for exhaust manifold

(16) Hood cover / soft top

(17) Hood sticks

(18) Lining for roof

(19) Mud covers for engine

(20) Mudguard / mud flaps

(21) Opener filler lid

(22) Pad for Roof Headlining

(23) Plastic linings for wheel housing / fender

(24) Plate assembly for hand brake mounting

(25) Plate holder set for mounting cable for hood opening

(26) Reinforcement for bumpers

(27) Reinforcements for front floor

(28) Reinforcements for roof (sheet metal)

(29) Reinforcements for seat belts

(30) Reinforcements for storage box / jack box

(31) Rod/prop for hood support and parts thereof

(32) Side body gussets

(33) Side plates for floor

(34) Side sills for floor

(35) Sound deadening / silencer sheet

(36) Stay for fan shroud

(37) Stay for radiator

(38) Step assembly rear and mounting brackets

(39) Sun visor

(40) Windshield header panel / Rail

(E) Parts and accessories of bodies (including cabs) for vehicles of sub – heading 8703.2115 and 8703.8030

(F) Following components for vehicles of sub – heading 8703.3225

(1) Air intake grills for fenders / side grill

(2) Bonnet buffer and wind screen staples

(3) Centre facia consol assembly (central part of instrument panel) and parts thereof

(4) Channels for body drain

(5) Check link cover (strap) for internal door hinge

(6) Cubby box (Console Tunnel base)

(7) Door glass holding channel

(8) Door Trim (Casing)

(9) Emblems

(10) Escutcheon (Bazel) for window regulator

(11) Escutcheon for sill for lock control

(12) Floor mats

(13) Gear box tunnel pad (insulation)

(14) Handles for tail doors

(15) Handles for window regulators

(16) Header rails and parts thereof

(17) Hood cover (soft top tarpauline)

(18) Hood sticks and parts thereof for soft top mounting

(19) Inside handles for doors

(20) Lamp guards

(21) Lid assembly for locker / storage and parts thereof

(22) Locking angle for locker / storage lids

(23) Plate assembly for hand brake mounting

(24) Radiator grill assembly and parts thereof

(25) Rear curtain rod and clamp

(26) Rear mud flaps

(27) Roll over bar assembly and parts thereof

(28) Shedder assembly (PE plastic sheet type) for door insulation

(29) Side running board

(30) Step assemblies and parts thereof

(31) Sunvisors

8708.3020

– – Following components for vehicles of heading 87.03

(1) Brake pedal box assembly and parts, top cover for brake pedal (sheet metal), hand brake lever assembly and parts and brake pipes of vehicles of sub – heading 8703.3225

(2) Brake tubes, pipes and their covers of vehicles of heading 87.03

(3) Brakes and parts thereof (excluding brake master cylinder / pump, actuator and strut) and Mounted brake linings for vehicles of sub heading 8703.2115 and 8703.8030.

(4) Cable parking brake and parts thereof, of motor cars of heading 87.03 and vehicles of sub-heading 8703.2113, 8703.2195 and 8703.2240;

(5) Disc/ drum brake of motor cars of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195 and 8703.2240

(6) Dust Cover for brake disc of motor cars of heading 87.03 and vehicles of sub-heading 8703.2193

(7) Lever parking brake assembly and parts thereof, of vehicles of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2260, 8703.2313, 8703.2323 and 8703.3223

(8) Brake Pedal and housing assembly and parts thereof for motorcars of sub-headings 87.03 and 8703.2193

(9) Brake Pedal assembly and parts thereof; Parking brake cable and parts thereof for SUVs vehicles of 87.03

8708.7010

– – – Road wheels (excluding casted), rims discs, caps, ornaments and weights for vehicles of heading 87.03 and vehicles of sub-headings 8704.2190, 8704.3130, 8704.3150 and 8704.3190

8708.9120

– – – Radiator other than aluminum core for vehicles of heading 87.03 and vehicles of sub-headings 8704.2190, 8704.3130, 8704.3150, 8704.3190 and 8703.3225

8708.9210

– – – Silencers, mufflers and exhaust pipes for vehicles of heading 87.03 and vehicles of sub-headings 8704.2190, 8704.3130, 8704.3150, and 8704.3190

8708.9930

– – – For the vehicles of heading 87.03:

(A) Following components for motor cars of heading 87.03

(1) Air cleaner housing assembly and parts thereof

(2) Arms for fan belt adjusting

(3) Bracket for generator

(4) Bracket for holding jack

(5)Bracket for jacking

(6) Bracket for stabilizing bar (for vehicles upto 1200cc)

(7) Bracket front seat inside

(8) Bracket parking lever

(9) Cable assembly for choke and parts thereof

(10) Cable for heater / air vent control and parts thereof (for vehicles upto 800cc)

(11) Cable for hood latch release and parts thereof

(12) Cables for opening fuel lid and parts thereof

(13) Cables for opening trunk latch and parts thereof

(14) Cap assembly fuel filler maintenance hole

(15) Cap assembly fuel filler

(16) Engine mounting brackets (sheet metal and cast iron, non rubberised)

(17)Fuel filler neck and pipe (other than plastic)

(18) Fuel pipe (main)

(19)Fuel pipe (return)

(20) Fuel tank (other than plastic)

(21) Fuel tank bands / brackets for mounting

(22) Fuel tube protectors

(23) Gear shift control rods/ transmission cables (manual type)

(24) Heater unit (using engine heat) and parts thereof

(25) Lever fuel lid latch release

(26) Lever gear shift control and parts thereof (manual)

(27) Lever hood latch release

(28) Lever luggage door latch release

(29) Lid assembly fuel filler

(30) Nozzel and hose for wind shield washer

(31) Pedal and housing assembly (brake, clutch, accelerator and parts thereof)

(32) Protectors for fuel filler pipes

(33) Protectors fuel tank

(34) Reserve tank and hose assembly for radiator tank and parts threreof

(35) Seat track adjuster without reclining mechanism

(36) Shield fuel tank filler pipe

(37) Towing hooks

(38) Washer jar

(B) Following components for vehicles of heading 8703.2113, 8703.2195 and 8703.2240

(1) Air suction assembly for air cleaner

(2) Arm for gear select assembly and parts thereof

(3) Arms for fan belt adjusting

(4) Bracket for brake fluid reservoir

(5) Bracket for fuse box

(6) Bracket for generator

(7) Bracket for holding jack

(8) Bracket for mounting radiator

(9) Bracket for suspension

(10) Brake fluid reservoir assembly and parts thereof

(11) Cable assembly for accelerator and parts thereof

(12) Cable assembly for choke and parts thereof

(13) Engine mounting brackets (sheet metal and cast iron, non rubberised), excluding front mount bracket.

(14) Fuel filler neck and pipe

(15) Fuel tank (other than plastic)

(16) Gear shift control rods/ transmission cables

(17) Hanger for muffler

(18) Hooks for engine lifting

(19) Lever gear shift control and parts thereof

(20) Nozzle and hose for wind shield washer

(21) Plates, seats, hangers, spring shackle(inner/ outer) bump stoppers, for use with leaf springs

(22) Reserve tank and hose assembly for radiator water and parts thereof

(23) Spare wheel carrier and bolt assembly

(24) Support set for gear shift arm

(25) Towing hooks

(26) Washer jar

(1) Arms for fan belt adjusting

(2) Engine mounting brackets (sheet metal and cast iron, non rubberised)

(3) Fuel tank

(4) Lifting hooks for engine

(5) Link rods for activating door latches

(6) Nozzle wind shield washer

(7) Pedal and housing assembly for brake, clutch, accelerator and parts thereof

(8) Plate cylinder block

(9) Plates, seats, hangers, shackles (inner/ outer), stop rear bump, bumper rear spring and pad for leaves for use with leaf spring assemblies

(10) Reserve tank and hose assembly for radiator water and parts thereof

(11) Washer jar

“(D) Following components for SUV vehicles of heading 87.03

(1) Bands / protective blankets / brackets for fuel tank.

(2) Brackets for accelerator cable.

(3) Brackets for mounting air cleaner assembly

(4) Brackets for mounting bumper

(5) Brackets for mounting engine (sheet metal)

(6) Brackets for mounting fuse box / relay box

(7) Brackets for mounting power steering tank, power steering pump and power steering oil reservoir

(8) Brackets for mounting radiator

(9) Brackets for mounting silencers / mufflers / exhaust pipes

(10) Brackets for mounting suspension (sheet metal)

(11) Brackets for mounting vacuum tank

(12) Brackets for mudguards

(13) Brackets for release mechanism for hood opening

(14) Brackets for seats

(15) Cable for hood latch release

(16) Cable for hood lock control

(17) Engine cooling system pipes (metal)

(18) Fuel pipe for inlet fuel

(19) Fuel tubes, main and return

(20) Knobs for seat reclining knuckles

(21) Mounting system for spare wheel

(22) Oil cooler pipes (metal)

(23) Pedal Assembly for accelerator and parts thereof

(24) Pedal assembly for clutch and parts thereof

(25)Power adjustment screw for hand brake

(26) Radiator pipes

(27) Resonator for air intake system.

(28) Seat Adjusting Track

(29) Spare wheel carrier assembly and parts thereof

(30) Towing hook

(31) Wire protecting pads (foam)

(E) Following components for vehicles of sub heading 8703.2115 and 8703.8030

(1) Air filter assembly and parts thereof

(2) Battery carrier assembly and parts thereof

(3) Brackets

(4) Brake oil tank

(5) Breather tube

(6) Chassis and parts thereof

(7) Control cables assemblies and parts thereof

(8) Engine mounting bolt; Engine cover

(9) Engine mounting bridge / cross member

(10) Fuel pipes

(11) Fuel tank assembly and parts thereof; cap fuel tank

(12) Fuse box assembly and parts thereof

(13) Handle grip

(14) Internal cock for handle grip

(15) Kick starter assembly and parts thereof

(16) Knobs

(17) Lever assembly gear shift

(18) Sleeve for wheel

(19) Spacer for wheel

(20) Speedometer cable assembly and parts thereof

(21) Torque rod

(22) Wheel nuts

(F) Following components for vehicles of sub – heading 8703.3225

(1) Accelerator cable

(2) Accelerator pedal assembly and parts thereof

(3) Air cleaner housing assembly and parts thereof

(4) Battery tray assembly and parts thereof

(5) Bracket for body floor support

(6) Bracket for fuel tank pipes

(7) Bracket for mounting body on chassis

(8) Bracket for mounting internal light

(9) Bracket for power stearing oil reservoir

(10) Bracket for power stearing pump mounting

(11) Bracket for radiator mounting

(12) Bracket for roll over bar

(13) Bracket for silencer / exhaust pipe support

(14) Bracket for track rod protection

(15) Clutch pipe (feed)

(16) Cover for fuse box

(17) Cradle / support for fuel tank

(18) Cyclone pipe oil drain (sheet metal)

(19) Flinger / damper

(20) Fuel filler cover assembly and parts thereof

(21) Fuel filler neck

(22) Gate plate for gear lever retention

(23) Hose assembly for washer

(24) Internal air duct for heater

(25) Lower air duct

(26) Lower seat for front spring

(27) Pipe assembly for fuel and parts thereof

(28) Pipe for heater return

(29) Retainer for suspension spring

(30) Retaining plate for pulley

(31) Rings for securing shock absorbers

(32) Spare wheel carrier assembly and parts thereof

(33) Stay assembly with cover for roll over bar

(34) Strap for fuel tank

(35) Strut for air cleaner bracket

(36) Top plate (plate grommet) for gear change assembly

(37) Towing hook

(38) Towing ring recovery and lashing assembly and parts thereof

(39) Underside protection bar assembly for propeller shaft

(40) Washer tank assembly and cap thereof

9401.2010

– – – For vehicles of heading 87.03 and vehicles of sub- headings 8704.2190, 8704.3130, 8704.3150 and 8704.3190

9401.9910

– – – Seat parts made of foam, head/arm rests and seat frames for vehicles of heading 87.03 and vehicles of subheadings 8704.2190, 8704.3130, 8704.3150 and 8704.3190

– Wooden furniture of a kind used in the bedroom:

9403.5010

– – – Wooden cabinets

9403.5020

– – – Wooden beds

9403.5090

– – – Other

98.01

Services provided or rendered by hotels, marriage halls, lawns, clubs and caterers.

9801.1000

Services provided or rendered by hotels

9801.2000

Services provided by restaurants

9801.3000

Services provided or rendered by marriage halls and lawns

9801.4000

Services provided or rendered by clubs

9801.5000

Services provided or rendered by caterers, suppliers of food and drinks

9801.6000

Ancillary services provided or rendered by hotels, restaurants, marriage halls, lawns, caterers

9801.7000

Services provided or rendered by hostels

9801.9000

Other

98.05

Services provided or rendered by persons authorized to transact business on behalf of others.

9805.1000

Shipping agents

9805.2000

Stevedores

9805.2100

Ship management service

9805.3000

Freight forwarding agents

9805.4000

Customs agents

9805.5000

Travel agents

9805.5100

Tour operators

9805.6000

Recruiting agents

9805.7000

Advertising agents

9805.8000

Services of Ship Chandlers

9805.9000

Share transfer agent

9805.9100

Sponsorship services

9805.9200

Business support services

9805.9900

Other

9905

Imports by Dignitaries of UAE, Qatar, Bahrain and

Kingdom of Saudi Arabia:

Household articles and personal effects including vehicles and goods for donation to projects established in Pakistan, imported by the rulers and following dignitaries of UAE, Qatar, Bahrain and Kingdom of Saudi Arabia subject to the conditions mentioned below and the conditions mentioned in sub-chapter notes: –

Dignitaries of UAE

1. H.H. Sheikh Mohammad Bin Zayed Al Nahyan, President of UAE and Ruler of Emirates of Abu Dhabi.

2. H.H. Sheikh Mansour Bin Zayed Al Nahyan, Deputy Prime Minister and Minister of Presidential Affairs of

UAE.

3. H.H.Sheikh Khaled Bin Mohamed Bin Zayed Al Nahyan, Crow Prince of Abu Dhabi

4. H.H. Sheikh Hazza Bin Zayed Al Nahyan, Deputy Ruler of Abu Dhabi.

5. H.H.Sheikh Tahnoun Bin Zayed Al Nahyan, Deputy

Ruler of Abu Dhani

6. H.H. Sheikh Suroor Bin Mohammad Al Nahyan, Chamberlain of the Presidential Court of UAE, Abu Dhabi and Member of Ruling Family of UAE.

7. H.H. Sheikh Mohammed Bin Khalid Al Nahyan, Member of the Ruling Family of UAE.

8. H.H. Sheikh Nahyan Bin Mubarak Al Nahyan, Member of Ruling Family of UAE and UAE’s Minister of Culture, Youth, Social and Knowledge Development as well as Minister of Tolerance.

9. H.H. Sheikh Sultan Bin Hamdan Bin Mohammed Al Nahyan, Member of Ruling Family of UAE.

10.H.H. Sheikh Tahnoun Bin Mohammad Al Nahyan, Member of the Ruling Family of Abu Dhabi.

11.H.H. Sheikh Rashid Bin Khalifa Bin Saeed Al Maktoum, Member of the Ruling Family of Dubai.

12.H.H. Sheikh Saeed Bin Zayed Bin Sultan Al Nahyan, Representative of the Ruler of Abu Dhabi and

0”

Member of the Ruling Family of UAE.

13. H.H. Sheikh Hamdan Bin Zayed Al Nahyan, Representative of the President of the UAE Western Region and Member of Ruling Family of Abu Dhabi.

14.H.H. Sheikh Mohammad Bin Rashid Al Maktoum, Prime Minister/Vice President of UAE and Ruler of Dubai.

15.H.H. Sheikh Hamdan Bin Mohammed Bin Rashid Al Maktoum, Crown Prince of Emirates of Dubai and Member of the Ruling Family of UAE.

16. H.H. Maj. Gen. Sheikh Ahmed Bin Rashid Al Maktoum, Member of the Ruling Family of UAE and Deputy Chairman of Dubai Police and Public Security.

17. H.H. Maj. Gen. Sheikh Nahyan Bin Zayed Al Nahyan, Commander of Royal Guard and Member of the Ruling Family of UAE.

18. H.H. Sheikha Fatima Bin Mubarak, Member of the Ruling Family of UAE.

19. H.H. Dr. Sheikh Sultan Bin Khalifa Bin Zayed Al- Nahyan, Advisor of the President of UAE and Member of the Ruling Family of UAE.

20. H.H. Maj. Gen. Sheikh Al Mur Bin Muktoum Bin Juma Al Maltoum, Member of the Ruling Family of UAE.

Dignitaries of Bahrain:

1. H.E. King Hamad Bin Isa Al-Khalifa.

2. Lt. Gen. Sheikh Mohamed Bin Isa Bin Salman Al- Khalifa.

3. H.E. Shaikh Ahmed Bin Ali Bin Abdullah Al Khalifa, Member of Ruling Family & First Cousin of His Majesty, the King of the Kingdom of Bahrain

Dignitaries of Qatar:

1. H.H. Sheikh Tamim Bin Hamad Al-Thani, the Emir of the State of Qatar.

2. H.H. Sheikh Hamad Bin Khalifa Al-Thani, the Father of the Emir of the State of Qatar.

3. H.H. Sheikh Mohammd Bin Abdul Rahman Bin Jassim, Prime Minsiter of the State of Qatar.

4. H.E. Sheikh Mohammad Bin Khalifa Al-Thani, Former Deputy Prime Minister of the State of Qatar.

5. H.E. Sheikh Hamad Bin Jassim Bin Jabr Al-Thani, Former Prime Minister & Former Foreign Minister.

6. H.E. Sheikh Mohammad Bin Faisal Al-Thani.

7. H.E. Sheikh Ali Bin Abdullah Al-Thani.

8. H.E. Sheikh Falah Bin Jassim Bin Jabr Al-Thani.

9. H.E. Sheikh Faisal Bin Khalifa Kh. A. Al-Thani.

10.H.E. Sheikh Abdullah Bin Jassim Al-Thani.

11. H.E. Sheikh Faisal Bin Jassim Al-Thani.

12. H.E. Sheikh Faisal Bin Nasser Al-Thani.

Dignitaries of Kingdom of Saudi Arabia:

1. His Royal Highness Prince Fahad Bin Sultan Bin Abdul AzizAl-Saud, Governor of Tabuk of Kingdom of

Saudi Arabia

2. His Royal Highness Prince Mansour Bin Mohammad

Bin S. Bin Abdul Rahman Al-Saud

3. HRH Prince Mutaib Bin Mohammad Al Saud, Member

of Royal Family of Saudi Arabia.

i. A complete list of all vehicles showing name of the

owner, details of imports and present custodian etc.

shall be provided by UAE/Qatar/Bahrain/Saudi

ArabiaAmbassador.

ii. The list shall be updated every six months i.e. on

31st July and 31st January to show status as on 1st

July &1st January.

iii. UAE/Qatar/Bahrain/Saudi Arabia Rulers must make

and disclose alternate arrangements for

maintenance of their fleet by their employees and

not by any Pakistani posing as their agents or

authorized representatives.

iv. UAE/Qatar/Bahrain/Saudi Arabia Embassy should

undertake that no Pakistani will be allowed use of

their duty free vehicles and that they will abide by

the true spirit in which this concession is available to

the UAE/Qatar/Bahrain/Saudi Arabia Rulers.

v. In order to avail the duty concession, an exemption

certificate to this effect shall be issued by the

Ministryof Foreign Affairs, Government of Pakistan.

vi. On the recommendations of Ministry of Foreign

Affairs, FBR may issue exemption certificate to any

dignitary, not listed above under this PCT Code.

Read more blogs here and to contact FBR click here.

Tax Consultancy, Taxation

Amendments of Public Finance Management Act 2019

Amendments of Public Finance Management Act 2019

Amendments of Public Finance Management Act 2019

Muhammad Waheed Ensari

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