VAT & SD Act 2012
Section 59 - Collection of supplementary duty on import
(as updated till Finance Ordinance 2025)
(1) In the time and method customs duty is collected on the goods subject to supplementary duty, in the same time and method supplementary duty shall be collected.
(2) Unless otherwise provided in this Act, in relation to import of goods, for the purposes of collecting and depositing supplementary duty, the provisions of 1[the Customs Act] shall (with necessary modifications and adaptations) apply in such a way as if the supplementary duty payable on import is customs duty.
(3) Without affecting the generality of the provision of sub-section (2), whenever any bond or guarantee is demanded under 2[the Customs Act], the amount so demanded shall be calculated in such manner as if the payable supplementary duty is a customs duty on the imported goods.
1 The words “shulko ainer” were substituted by section 80(a) of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
2 The words “shulko ainer” were substituted by section 80(b) 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.