I am not 100% sure about the tax structure, but one thing I know is CBUs are very expensive. Let me give you an example.
Let me give you example of Seres 3 and Ora 03.
Seres 3 is CKD (even though the deliveries have not begun yet) and Ora 03 is CBU.
In China,
Seres 3 costs USD 25,000 (PKR 70 lacs)
Ora 03 costs USD 15,600 (43.68 lacs).
In Pakistan,
cost of Seres 3 is 84 lacs
Ora 03 cost is 90 lacs.