First Schedule to the Finance Act, 2025 (Rate of New Energy Vehicle Adoption Levy)

First Schedule to the Finance Act, 2025 (See section 3) Rate of New Energy Vehicle Adoption Levy S. No. Motor vehicle category Levy to be paid Rate of Levy (1) (2) (3) (4) 1 All internal combustion engine motor vehicles assembled or manufactured in Pakistan with engine capacity less than thirteen hundred cubic centimeters Manufacturer One per cent ad valorem of invoice price inclusive of duties and taxes. 2 All internal combustion engine motor vehicles imported in Pakistan with engine capacity less than thirteen hundred cubic centimeters Person importing internal combustion engine motor vehicle One per cent ad valorem of assessed value inclusive of duties and taxes. 3 All internal combustion engine motor vehicles assembled or manufactured in Pakistan with engine capacity from thirteen hundred cubic centimeters to eighteen hundred cubic centimeters. Manufacturer Two per cent ad valorem of invoice price inclusive of duties and taxes. 4 All internal combustion engine motor vehicles imported in Pakistan with engine capacity from thirteen hundred cubic centimeters to eighteen hundred cubic centimeters. Person importing internal combustion engine motor vehicle Two per cent ad valorem of assessed value inclusive of duties and taxes. 5 All internal combustion engine motor vehicles assembled or manufactured in Pakistan with engine capacity of more than eighteen hundred cubic centimeters. Manufacturer Three per cent ad valorem of invoice price inclusive of duties and taxes. 6 All internal combustion engine motor vehicles imported in Pakistan with engine capacity of more than eighteen hundred cubic centimeters. Person importing internal combustion engine motor vehicle. Three per cent ad valorem of assessed value inclusive of duties and taxes. 7 A bus and truck with an internal combustion engine assembled or manufactured in Pakistan. Manufacturer One per cent ad valorem of invoice price inclusive of duties and taxes. 8 A bus and truck with an internal combustion engine imported in Pakistan. Person importing internal combustion engine motor vehicle. One per cent ad valorem of assessed value inclusive of duties and taxes.