ISLAMABAD, Oct 10: The Central Board of Revenue has notified exemption of customs duty and sales tax on humanitarian aid for Afghan refugees.

To this effect, the CBR issued a notification on Wednesday amending an earlier one.

The CBR also allowed the repayment of whole of customs duty paid on raw materials used in the manufacture of goods for supply to the refugees against international tenders issued by UNICEF, UNDP, WHO, WFP, UNHCR and International Red Cross.

Zero rating of sales tax on supplies against international tenders was admissible under the Sales Tax Act, 1990, said Vakil Ahmed Khan, member, Direct Taxes, and spokesman for CBR.

He said that exemption from customs duty and sales tax on import of relief goods for Afghan refugees was also admissible under the Pakistan Customs Tariff and the Sales Tax Act, 1990.