ISLAMABAD: Federal Board of Revenue (FBR) has said that regulatory duty is not applicable on import of home appliances in CKD kits form.
The FBR said that the regulatory duty imposed on home appliances such as air conditioners, deep freezers, refrigerators, washing machines, microwave oven PDP/LCD/LED TVs, electro-mechanical domestic appliances, electric instantaneous or storage water heaters is livable on CBU units thereof by virtue of description provided.
“It will not be leviable upon CKD kits thereof, despite the classification under the PCT codes of CBU units due to application of GIR 2(a),” the FBR said.
