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政策法规 征求意见中巴基斯坦清关税务

Draft Amendments in Chapter-V (Auction Rules 61, 73 and 75) of the Customs Rules, 2001

效力法规类型发布日期生效日期发文机构
现行有效部门规章2026-09-012026-09-01Pakistan Federal Board of Revenue (FBR) - Customs
发布09-01
意见截止09-08
生效09-01
摘要总结AI 辅助解读
巴基斯坦联邦税务局(FBR)发布SRO 1458(I)/2026草案,拟修订《2001年海关规则》第五章拍卖条款。核心变更包括:强制要求竞买人在拍卖前按时间表实地验货;中标者须签署放弃后续索赔权利的承诺书(附录A);新增对海关关长决定的上诉程序(15天内向首席关长提起)。该草案处于征求意见阶段,7天异议期内可提交建议,直接影响在巴清关及处置库存的合规流程。
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巴基斯坦 FBR 海关法规 SRO 1458(I)/2026(2026-09-01)

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GOVERNMENT OE PARIS I’AN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

Islamabad, the D1 September. 2026.

NOTIFICATION

S.R.O. I (D/2026.- The following draft of certain further amendment in the

Customs Rules, 2001. which the Federal Board of Revenue proposes to make in exercise ot its

powers colerred by section 219 of the Customs Act 1969 (IV of 1969), section 50 of the Sales

fax Act. 1990. section 40 of the Federal Excise Act. 2005 and section 237 of the Income I ax

Ordinance. 2001 (XL1X of 2001), is hereby published for information of all persons likely to

be affected thereby and, as required by the sub-section (3A) of the said section 219, notice is

hereby given that objections or suggestions thereon, it any. may for consideration ot the Boaid

be sent within seven days of publication of the draft amendments in the official Gazette.

Objections or suggestions be received from any person, before expiry of the aforesaid period,

shall be taken into consideration by the Federal Board of Revenue, namely. -

DRAl'T AMENDMENTS

In the aforesaid Rules, in CHAPTER-V.-

in rule 61. for clause (d). the following shall be substituted, namely. -

(i)

(A\XV “(d) the goods shall be available for inspection by the bidders prior to the

auction date as per lime line approved by the Collector concerned. .

in rule 73. after sub-rule (4). the following shall be added, namely:

(ii)

-(5) The successful bidder shall give an undertaking that he has inspected

the goods for which bidding is being done, in the form as set out m

Appendix -A to this Chapter.";

in rule 75. after sub-rule (2). the following new sub-rule shall be added, namely -

liii)

"(3) Any bidder aggrieved by an order passed by the Collector under

sub-rule (1). within fifteen days of the dale of such order, may prefer an

appeal before the Chief Collector concerned. The Chief Collector, alter

giving an opportunity of hearing, shall decide such appeals within sixty

days of filing thereof/’;

Appendix-A

[sec rule 73(5)] <

UNDERIAKINC;

To:

fhe Collector.

Collectorate of•

(Name of City)■

---------- physical INSPECTION OF (.OOPS

UNDERTAKING REGARDING

Subject:

SUBMISSION OF AUCTION BlD/RE-BlDDIN(i AGAINSTLOT

BEFORE !___________________

NO.

behalf of Mr. M/s.

I / We being the Bidder/Aulhorized Represenlative(s) on

having its registered/business address at

.CNIC of both the

....... - bearing CNIC No. (in case of representative.

do hereb\ solcmnh

actuai’biddcr and the representative will be required)-----------------------<

affirm, declare and undertake as follows:

1 That l/we either personally or through our duly authorized representatives), have

physically inspected the Goods for which the bidding process is being initiated,

including but not limited to their present physical stale.

2 That the said physical inspection of the Goods was carried out on

(date) at (place/location) by me/m\

representative namely-------- ----------------- ----------------------•

  1. I hat l/we shall not. at any subsequent stage, whether before or after the acceptance

of our bid or deliverv/possession of the Goods will raise any objection, claim,

dispute, or request for revision of rates, compensation, or cancellation ol auction

on the ground of any alleged discrepancy regarding the impugned goods.

In witness whereof, this Undertaking is executed and signed on this

, 20 . at ■

Yours faithfully.

Signature:

Name:

Bidder / Representative:

Name of Bidding Firm/Company:

CNIC No.(s):

NTN / Registration No.:

Contact No.(s):

Official Stamp/Seal:

Witnesses:

  1. Name: _

I. Name:

CNIC:

CNIC:

Signature:

Signature:

(Zubair Shah)

Secretary (Law & Procedure)

§
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