VAT & SD Act 2012
Section 29 - Determination of value of re-imported goods
(as updated till Finance Ordinance 2025)
Where goods are re-imported after being exported, 1[the assessable value which will be base value for assessment of VAT shall be determined] on such goods in combination with the value to the extent that it is enhanced as a result of the repair and the expenses incurred on their insurance, freight and landing charges provided that the forms, features, characteristics and the qualitative standards of the goods remain unchanged after such repairs.
1 The words “value for assessment of VAT shall be determined” were substituted by section 61 of the Finance Act, 2022 (Act No. 13 of 2022) with effect from 01 July 2022.
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.