Amendment in Chapter V (Auction Rules) of the Customs Rules- Auction of Un-manifested Board Sweeping and Shipborne Scrap

巴基斯坦 FBR 海关法规 SRO 280(I)/2026（2026-02-13）

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

Islamabad, the l3rh FebruarY, 2026.

NOTIFICATION

S.R.O. 280 (l)12026.- [n exercise of the powers conferred by section 219 of the Customs

Act,l969(IVofl969),section50oftheSalesTaxAct,lgg0,section40oftheFederalExcise

Act,2005 and section 237 of thelncome Tax Ordinance, 2001 (XLIX of200l), the Federal Board

of Revenue is pleased to direct that the following further amendment shall be made in the customs

Rules,200l, which, as required under sub-section (3A) of the said section, were previously

published vide Notification No.S.R.O. 227(l)12026, dated the 3'd February, 2026, namely-

IntheaforesaidRules,inChapterV(Auction),afterruleTl,thefollowingnewruleshalI

be inserted, namely:-

"71A. Auction of un-manifested board sweepings and shipborne scrap'-

Notwithstanding the provisions of this chapter, the auction of un-manifested lots of board

sweepings of ships comprising iron or steel lashings scarp, wire rope scrap' broken pallets'

wooden scrap and other remnants of the conveyance ofgoods meant for packing and holding

the containers or loose cargo on board, shall be conducted by the Terminal operators or

custodians. The Reserve Price ofthe lots shall be determined by the Customs authorities and

the total auction proceeds including all applicable duty and taxes shall be deposited in the

Govemment treasury in accordance with the provisions of section 201 of the customs Act,

1969 (lV of 1969), prior to delivery ofthe lots. The Terminal operator shall submit monthly

report reconciling the details of auctioned lots and corresponding revenue deposited in

Government treasury thereof'"

IC.No.2(s)L&P/2026)]

(Zubair Shah)

Secretary (Law & Procedure)