VAT & SD Act 2012
Section 28 - Determination of VAT imposable base value of taxable import
(as updated till Finance Ordinance 2025)
1[ The VAT imposable base value of any taxable import shall be the summation of the following amounts‚ namely:-
(a) the value of the goods determined for the imposition of import duty under the Customs Act; and
(b) import duty, supplementary duty, or other duties and taxes (other than advance tax and advance income tax) payable, if any, on the import of the goods. ]
1 Section 28 was substituted by section 68 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.