VAT-6 or any similar item does not exist under Value Added Tax and Supplementary Duty Act 2012 and Value Added Tax and Supplementary Duty Rules 2018. In other words, in the previous law, import was done without paying ATV at the import stage through VAT-6, but there is no scope for it in the new law. ** In this case, every registered or non-registered person will pay advance tax at the rate of 5% on the VAT leviable base price of the imported goods. ** A registered person who has paid advance tax will be able to make adjustment (deduction) between the next two tax periods (subject to condition) through advance tax filing. ** If unregistered, apply to the concerned VAT Commissioner for refund of advance tax paid. After receiving the application, the commissioner will select the verification and grant it subject to proper receipt. [B: Note: According to the new law, in case of all types of companies, 5% advance tax has to be paid at the time of import. ]