政策法规现行有效巴基斯坦清关税务

Delegation of Anti-Smuggling powers of LEAs

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	2023-07-07	2023-07-07	Pakistan Federal Board of Revenue (FBR) - Customs

发布07-07

生效07-07

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）海关发布SRO 902(I)/2023通知，将《1969年海关法》第157-171条等反走私执法权委托给巴基斯坦海上安全局（PMSA）中军衔不低于舰队下士的官员。该授权有效期至2024年6月30日，期满后可根据绩效重新签发或延期。核心合规要求包括：PMSA不得阻碍合法贸易流动，查获货物必须存入经海关局长批准的州仓库（State Warehouse），且需每月向海关执行部门提交扣押明细报告。此规定取代了2014年的相关通知，旨在规范海上执法与海关清关的衔接流程。

巴基斯坦 FBR 海关法规 SRO 902(I)/2023（2023-07-07）

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

NOTIFICATION

(CUSTOMS)

Islamabad, the 7th July, 2023.

S.R.OR*1(1)/2023.- In exercise of the powers conferred by sub-section (1)

of section 6 of the Customs Act, 1969 (IV of 1969) and in supersession of its

Notification No. S.R.0 43(1)/2014 dated the 20t day of January, 2014, the Federal Board

of Revenue is pleased to entrust functions of officers of Customs under sections 157, 158,

159, 160, 161, 162, 163, 164, 165, 166, 167, sub-sections (1), (3) and (4) of section 168

and sections 169 and 171 of the said Act to all officers of the Pakistan Maritime Security

Agency (PMSA) not below the rank of Fleet Petty Officer within their respective

jurisdiction, subject to the following conditions, namely:-

(i) they shall exercise due care and ensure that while performing these

functions, the personnel of the PMSA do not obstruct the flow of

legitimate goods of trade, imports and exports, and the general public;

tip the personnel of PMSA shall provide assistance to officers of Customs in

the discharge of their functions in terms of section 7 of the Customs Act,

1969 (IV of 1969);

the goods seized, on suspicion of being smuggled or intended to be

smuggled, shall be deposited only in a State Warehouse duly approved by

the Collector of Customs;

the Officer Commanding (OC) of each formation or Wing of the PMSA

shall furnish the monthly details of seizures on the following format to the

Collector of Customs (Enforcement) within their respective jurisdiction by

the 5'1' day of each month:-

Sr. Reference Description of Quantity Value SWH where

No. No. and Date seized goods and deposited

vehicles and

after the seizure, the goods sha I be dealt with under the relevant

provisions of the Customs Act, 1969 (IV of 1969).

The concerned Chief Collector of Customs will convene a coordination

meeting in the second week of every month, with the head of the respective LEA for

review and consultations.

This Notification shall remain in force till the 30" June, 2024, and,

thereafter, the same shall be re-issued or extended subject to satisfactory performance of

the aforestated Law Enforcement Agencies and the fulfilment of conditions at S.No. (i) to

(iv) of this notification.

[C.No. 1(16)AS/991

(All Waheed Khan)

Secretary (Enforcement & Coord.)