VAT & SD Act 2012
Section 62 - Decreasing adjustment for supplementary duty
(as updated till Finance Ordinance 2025)
1[ Any person importing a goods subject to supplementary duty may‚ within such time and in such manner as may be prescribed‚ make a decreasing adjustment of the supplementary duty paid by him on import, if the goods is in compliance with the conditions of drawback of duties under the Customs Act.]
1 Section 62 was substituted by section 82 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.