2. Imposition of the Regional Infrastructure Development Levy

There shall be charged and levied at the point of import a levy called the Regional Infrastructure Development Levy

(hereinafter referred to as “the levy”) on all motor vehicles liable to the payment of Excise Duty under the Excise (Special

Provisions) Act, No. 13 of 1989, an amount calculated at the rate of 2.5 percentum on the aggregate value comprising the customs value of such motor vehicle determined in terms of

Schedule E of the Customs Ordinance (Chapter 235) and all taxes, duties and levies charged thereon, at the point of import.

For the purposes of this section, the expression “motor vehicles” referred to above, shall not include auto trishaws.