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Explanation II.- Persons who are associated in the business of one another and that one is thesole agent or sole distributor or sole concessionaire, however described, of the other, shall bedeemed to be related for the purpose of these rules, if they fall within the criteria hereinbefore specified for related persons.

Explanation III.- One person shall be deemed to control another when the former is legallyor operationally in position to exercise restraint or direction over the other.

(h) “stay”, for Pakistani nationals, means the duration of continuous living abroad; and,for foreign nationals, means the duration of their valid visa for stay in Pakistan;

(i) “vehicle” means a motor-car, motor-cycle, van, microbus, bus, pick-up, jeep, truck,self-driven caravan and tractor with trailer or semi-trailer or caravan.

(2) The words and expressions used and not defined herein shall have the meaning assigned tothem in the Act or in the respective Chapters of these rules.”;

"CHAPTER II

[Omitted]

CHAPTER III

PRIVILEGED PERSONNEL

38. In this chapter, the expression “privileged personnel” means all foreign experts, consultantsor technicians visiting and resident in Pakistan under a proper Aid Agreement in which provision forthe application of these Customs concessions has been made. The expression includes only such personnelas are either directly in the employment of the foreign aid giving Government or Agency or who serve inPakistan under contract or agreement with such Government or Agency and whose salaries and travellingexpenses to and from Pakistan are paid by the foreign Government or Agency. It does not includepersonnel in the employment of the Federal or Provincial Government.

CUSTOMS CONCESSIONS

39. The following customs concessions shall be extended to the privileged personnel, namely:-

(a) Import free of custom duty and sales tax of articles for the personal use of the privileged personor members of his family forming part of his personal and household effects including one carper family on his first arrival in Pakistan. The time limit for import will be six months,extendable by the Collector of Customs for a maximum period of 25[eighteen] months from thedate of the arrival of the person concerned;

(b) 11[ Omitted;

(c) Omitted]

(d) in addition to the above, a privileged person shall be allowed to import on payment of dutyand taxes foodstuff and consumable stores including liquor and tobacco up to a C&F value oftwo hundred U.S.$ per month but the value of liquor will not exceed one hundred U.S.$ permonth.

Note: The privileged personnel may import the monthly quotas prescribed in clauses (a) and (b)of rule 39, for a maximum period of six months at a time.

477

40. Articles imported customs-duty and sales tax free shall normally be re-exported and shall not besold or otherwise disposed of within Pakistan except with the prior approval of the Government or in termsof the regulations prescribed by the Government.

41. If any other durable articles such as airconditioners, refrigerators, deep freezers, VCR ,DVD,washing machines, etc., are disposed of in Pakistan, customs-duty and sales tax, etc., shall be payable on theoriginal value at the rate applicable to the goods in question at the time of import. The privileged personnelshall be responsible for the payment of customs-duty and sales tax and other charges before parting with thearticles; provided that no customs-duty and sales tax shall be payable if sold after three years from the date ofimport.

42. In order to avail of the concessions under this chapter , a privileged personnel shall furnish to theCustoms authorities a certificate duly signed by the Administrative Ministry of the Government of Pakistanconcerned both in respect of personal and household effects, etc., imported on first arrival and subsequentmonthly imports of foodstuffs, consumable stores, liquors, and tobacco in accordance with the prescribedquotas. The Administrative Ministry concerned shall verify that the conditions in the rules have been satisfiedbefore issue of the certificate. The Administrative Ministry shall also be generally responsible to ensure thatall the other conditions as per this chapter have been satisfied between the time of arrival and departure ofprivileged personnel:

Provided that a foreign employee of an industrial venture shall be entitled to import free of customs-duties and other taxes food stuff (excluding alcoholic beverages) upto C&F value of one hundred US $ permonth subject to the condition that he shall produce a certificate from his employer to the effect that he hasbeen employed in his industrial venture in Pakistan for a tenure of ___ years, from _____ to ___. The monthlyquota may be imported for a period of six months at a time.

CHAPTER IV

PRIOR RELEASE

43. Definitions.- (1) In this chapter, unless there is anything repugnant in the subject orcontext,-

(i) "application" means an application filed under rule 44 of this chapter;(ii) "appropriate officer" means an officer of Customs not below the rank of an Assistant

Collector appointed in this behalf;(iii) "prior release" means the delivery of an urgent consignment prior to submission of a bill of

entry or a bill of export under the Act; and(iv) "urgent consignment" means a consignment of any of the following goods imported for

home consumption, or meant for export provided that the appropriate officer of Customs issatisfied that these require immediate and rapid clearance as a matter of priority, namely:-

(a) human body organs or any part thereof, blood and blood plasma;(b) perishable medicines e.g., insulin, etc;(c) life saving drugs in nominal quantities, duly supported by medical prescription;(d) live animals and live plants;(e) newspapers, journals and other news materials;(f) radioactive materials;(g) replacement parts of computers, machines and drilling equipment (e.g. drilling bits);(h) any other goods, urgently required, with the approval of the Collector of Customs,

in writing, on case to case basis; and(i) fertilizer imported by the Fertilizer Import Department, Ministry of Food and

Agriculture.