政策法规现行有效巴基斯坦清关税务

Conditional exemption of Customs Duty and Sales Tax on temporary imports

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	2021-06-30	2021-06-30	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-30

生效06-30

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 947(I)/2021号通知，修订2009年第492(I)号关于临时进口关税及销售税有条件豁免的规定。核心变更包括：取消申请时提交银行保函或付款令的要求；强化出口环节的风险管理系统（RMS）审查机制，允许海关官员在怀疑滥用设施时经批准查验货物并上传结果；明确复出口后申请人须立即向海关局长提供证据以解除保证金和期票。该通知自2021年7月1日起生效。

巴基斯坦 FBR 海关法规 SRO 847(I)/2021（2021-06-30）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATSTICS AND REVENUE

(REVENUE DIVISION)

*****

Islamabad, the 3014 June, 2021.

NOTIFICATION

(CUSTOMS)

S.R.O. 94 7 (0/2021.- In exercise of the powers conferred by sub-section (1)

of section 19 of the Customs Act, 1969 (IV of 1969) and sub-section (2) of section 13 of the

Sales Tax Act, I990,the Federal Government is pleased to direct that the following further

amendments shall be made in its Notification No. S.R.0 492(1)/2009, dated the 13 June,

2009, namely--

In the aforesaid notification.-

(I) in condition (iii), after the word "submit" the words "a bank guarantee

or pay order or" shall be omitted.

(2) for condition (x), the following shall be substituted, namely:-

"(x) the export shall be processed subject to profiling by the Risk

Management System, the Assistant Collector or the Deputy

Collector, in charge of the export station, may examine goods

being exported in case of specific information regarding the

misuse of the facility with the permission of the Collector and

findings of the examination shall be uploaded in the system;";

and

(3) for condition (xi), the following shall be substituted, namely:-

"(xi) immediately after re-export of goods, the applicant shall produce

evidence to the Collector of Customs concerned that the goods

have been re-exported within the stipulated time-period. On

production of such evidence or declaration, the indemnity bond

and post-datedc terve sutnziitted at Ilie time of import shalle

released.".

This notification shall take effect from the Pt July, 2021.

[C.No. 11(6)DRD/20191

yed Hamid Ali)

APe itional Secretary