政策法规现行有效巴基斯坦清关税务

Regulatory duty on import of sugur.

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	2007-12-05	2007-12-05	Pakistan Federal Board of Revenue (FBR) - Customs

发布12-05

生效12-05

摘要总结AI 辅助解读

该通知为巴基斯坦联邦税务局（FBR）发布的程序性修正案，旨在修订2005年第1065(I)/2007号通知中的第(xiii)项条件。核心内容涉及暂时进口货物与已缴税进口原材料混合生产后的出口退税计算规则：明确在申报退税时，FOB价格应剔除暂时进口货物的价值。此文件属于对既有保税/退税政策的细节澄清，未改变整体关税税率或准入资格，建议相关从业者作为背景知识了解，无需立即调整主要业务流程。

巴基斯坦 FBR 海关法规 SRO _(I)/2007（2007-12-05）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE

(REVENUE DIVISION)

*****

Islamabad, the 11th August, 2007.

NOTIFICATION

(CUSTOMS / SALES TAX)

S.R.O. (I)/2007.–– In exercise of the powers conferred by section

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

Sales Tax Act, 1990, the Federal Government is pleased to direct that in its

Notification No. S.R.O. 1065(I)/2005, dated the 20th October, 2005, the following

further amendment shall be made and shall be deemed always to have been so

made, namely:–

In the aforesaid Notification, for condition (xiii) the following shall be

substituted, namely:–

“(xiii) in cases where temporarily imported goods are used in

addition to other imported raw materials on the import of

which duties and taxes have been paid and repayment is

admissible on export of ultimately manufactured products,

the f.o.b. price for claiming such repayment shall be the

value excluding value of the goods temporarily imported

under this notification;”.

[C.No.3(21)SS(CR)/87.]

(Musarrat Jabeen)

Additional Secretary