政策法规现行有效巴基斯坦清关税务

The powers of the Officers of Customs under Section 33(5) of the Customs Act, 1969

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	2023-03-13	2023-03-13	Pakistan Federal Board of Revenue (FBR) - Customs

发布03-13

生效03-13

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）依据《1969年海关法》第33(5)条发布通知，明确海关官员审批退税申请的权限与金额上限。规定额外征收官、副征收官和助理征收官分别拥有不超过250万、100万和20万卢比的审批额度。该通知旨在规范内部行政授权流程，未改变进出口商或物流服务商的法定义务与合规要求，属程序性事务。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

NOTIFICATION

(CUSTOMS)

Islamabad, the 13th March, 2023.

S.R.0.342. (1)/2023. - In exercise of the powers conferred by sub-section (5)

of section 33 of the Customs Act, 1969 (IV of 1969), the Federal Board of

Revenue is pleased to specify in column (3) of the Table below the powers of the

officers of Customs specified in column (2) thereof to sanction refund claims in

terms of amount of Customs duty and other taxes involved in their area of

jurisdiction, namely:-

TABLE

S.No. Designation of the sanctioning Maximum monetary limit

authority

2 Additional Collector Not exceeding 2.5 million rupees

3 Deputy Collector Not exceeding 01 million rupees

4 Assistant Collector Not exceeding 0.2 million rupees.

[C. No.1(2)L&P/20231

( Riaz Hussain)

Secretary (Law & Procedure)