政策法规现行有效巴基斯坦清关税务

Floating Regasification Storage unit is now allowed exemption of Customs Duty in excess of 5% with whole of Sales Tax Import.

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	2015-04-22	2015-04-22	Pakistan Federal Board of Revenue (FBR) - Customs

发布04-22

生效04-22

摘要总结AI 辅助解读

巴基斯坦联邦收入委员会（FBR）发布SRO 337(I)/2015号通知，修订2004年第678(I)号通知。核心变更是将浮式储存再气化装置（FSRU）明确纳入“浮动LNG终端”的工厂、机械和设备范畴。此举使FSRU在进口时可享受免除超过5%关税及全额销售税进口的优惠政策，旨在降低液化天然气基础设施建设的税务成本。

巴基斯坦 FBR 海关法规 SRO 337(I)/2015（2015-04-22）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, REVENUE AND ECONOMIC AFFAIRS

(REVENUE DIVISION)

***

Islamabad, the 22nd April, 2015.

NOTIFICATION

(CUSTOMS/SALES TAX)

S.R.O. 337(I)/2015. - In exercise of the powers conferred by section 19 of the

Customs Act, 1969 (IV of 1969), and clause (a) of sub-section (2) of section 3 of the Sales Tax

Act, 1990, the Federal Government is pleased to direct that the following further amendments

shall be made in its Notification No. S.R.O. 678(I)/2004, dated the 7th August, 2004, namely:-

In the aforesaid Notification,-

(a) in clause (2a), after the word “equipment”, the words “including Floating

Storage and Regasification Unit” shall be inserted; and

(b) after clause (2a), the following Explanation shall be added, namely:-

“Explanation.- For the purposes of this clause, Floating Storage and

Regasification Unit shall be deemed to be considered as

plant, machinery and equipment of a Floating LNG

Terminal;”

[C.No. 1/7/Mach./94-Pt.A]

(NISAR MUHAMMAD)

ADDITIONAL SECRETARY