VAT & SD Act 2012
Section 27 - Method of VAT collection on taxable import
(as updated till Finance Ordinance 2025)
1[ In the method and time import duty is collected under Customs Act, in the same method and time VAT has to be collected on taxable import, even if import duty is not applicable on such import. ]
1 Section 33 was substituted by section 72 of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.