Amendment in Customs Rules, 2001
Govemment of Pakistan
(Revenue Division)
Federal Board of Revenue
* {< ,. :k 4!
the lrb
Islamabad, July,2023.
NOTIFICATION
(cusroMS)
lL
S.R.O. ? g'1tzOzl.- The following draft of certain further amendments in
the Customs Rules, 2001, which is proposed to be made by the Federal Board of
Revenue in exercise of the powers conferred by section 219 of the Customs Act,
1969 (IV of 1969), section 50 ofthe Sales Tax Act, 1990, section 40 ofthe Federal
Excise Act,2005 and section 237 of the Income Tax Ordinance,2001 (XLIX of
2001), is hereby published for information ofall persons likely to be affected thereby
and,, as required under sub-section (3A) of the said section 219, notice is hereby
given that objections or suggestions thereon, if any, may for consideration by the
Board be sent within fifteen days of publication of the draft amendments in the
official Gazette. Objections or suggestions which may be received from any person,
before the expiry of the aforesaid period, shall be taken into consideration by the
Board, namely:-
DRAI'T AMENDMENTS
In the aforesaid Rules,-
i. in rule 228, in sub-rule (5), after the words "Export Oriented Units
scheme", the words "or Export Facilitation Scheme (EFS)," shall be
inserted;
ii. in rule 234, after the words "manufacturing bond," the words "Export
Facilitation Scheme or SRO 492(l)12009, as the case may be," shall be
inserted.".
lC.No.3(1)EP/20231
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