政策法规现行有效巴基斯坦清关税务

Amendment in rule 58(Chapter V-Auction) 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	2024-11-27	2024-11-27	Pakistan Federal Board of Revenue (FBR) - Customs

发布11-27

生效11-27

摘要总结AI 辅助解读

巴基斯坦FBR于2024年11月27日生效《2001年海关规则》修正案，针对没收车辆的拍卖程序增加关键合规要求。新规规定，除通过港口进口的未清关或逾期车辆外，在拍卖前必须委托信誉良好的法医实验室进行法医测试。此举旨在规范罚没资产处置流程，防止违规车辆流入市场。相关方需关注拍卖前的检测义务及由此产生的额外成本与时间延迟。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

Islamabad, the 27th November, 2024.

NOTIFICATION

(CUSTOMS)

mutt

S.R.O. (1)12024.- 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 that the following further

amendment shall be made in the Customs Rules, 2001, which, as required under sub-

section (3A) of the said section 219, was previously published vide Notification

No.S.R.O. 1617(1)/2024, dated the Pt day of October, 2024, namely:-

In the aforesaid Rules, in rule 58, in sub-rule (2), in the proviso, for the semicolon,

a colon shall be substituted and thereafter the following second proviso shall be added,

namely-

"Provided further that before putting confiscated vehicles to auction, except

the uncleared or overstayed vehicles imported through ports, forensic laboratory

test may be conducted through a reputable forensic laboratory.".

[C.No.3(11)L&P/92(P0]

VattztOR

(Zakir MiuhaP ma d5

Secretary (Law an Procedure)