NBR withdraws advance tax on import of computer accessories
The National Board of Revenue (NBR) has lifted the existing 3% advance tax (AT) on the import of accessories for locally manufactured computers till 2026.
Items entitled to the AT exemptions include computer, printer, laptop, RAM, router, network switch, hard disk, pen drive, CCTV, monitor not over 22", projector, data cable, and loaded PCB among other items.
The government agency issued a notification in this regard on 4 January, which was published on 13 January.
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Presently, the import of accessories and parts (raw materials) for local computer manufacturing is exempted from value-added tax (VAT) up to June 2026, but AT has to be paid.
Although ATs can be adjustable later (refundable), practically it is delayed or not possible in some cases due to some regulatory complications.
The items entitled to the AT exemptions are computer, printer, laptop, RAM, router, network switch, hard disk, pen drive, CCTV, monitor not over 22", projector, data cable, and loaded PCB among others.
