政策法规现行有效巴基斯坦清关税务

Amendment in Chapter XXVIII, in Rule 680(4) of the Customs Rules, 2001

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	2025-12-02	2025-12-02	Pakistan Federal Board of Revenue (FBR) - Customs

发布12-02

生效12-02

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）于2025年12月2日发布S.R.O. (I)/2025号通知，修订《2001年海关规则》第XXVIII章第680条第(4)款。此次修订是对此前2025年10月17日发布的S.R.O. 2009(I)/2025号通知的进一步补充。核心变更在于：在涉及担保或支付方式的条款中，在“guarantee”一词后正式插入“or pay order”。这意味着在相关清关或税务程序中，除了传统的银行保函/担保外，“付款指令（Pay Order）”也被明确列为可接受的合规支付方式或担保形式，旨在简化资金流转手续并提高通关效率。

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

*****

Islamabad, the 2nd December, 2025.

H NOTIFICATION

S.R.O. (I)/2025.- In exercise of the powers conferred by section 219 of the Customs

Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990, section 40 of the Federal Excise

Act, 2005 and section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal

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

Customs Rules, 2001, which, as required under sub-section (3 A) of the said section 219, was

previously published vide Notification No.S.R.O. 2009(I)/2025, dated the 17th October, 2025,

namely:-

In the aforesaid Rules in Chapter XXVIII, in rule 680, in sub-rule (4), after the word

guarantee”, the words “or pay order” shall be inserted.

[C. No.2(2)/L&P/2013-IPRl

(Zubair Shah)

Secretary (Law & Procedure)