政策法规现行有效巴基斯坦清关税务

Federal Board of Revenue is pleased to notify the formation of the Directorate General of Post Clearance Audit Pakistan Customs in the FBR (Headquarters), Islamabad

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	2008-10-12	2008-10-12	Pakistan Federal Board of Revenue (FBR) - Customs

发布10-12

生效10-12

摘要总结AI 辅助解读

巴基斯坦联邦税务局(FBR)于2008年10月18日发布通知，依据《海关法》及《销售税法》，在伊斯兰堡总部正式成立“清关后审计局”(Post Clearance Audit, PCA)。该机构负责协调全国海关的审计工作，管辖范围涵盖所有进出口货物、保税仓储、转口贸易、退税及风险管理等。此通知主要涉及巴方内部行政架构调整与人员任命，未直接改变跨境贸易商的合规义务或操作流程。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

Islamabad, the 18th October, 2008.

NOTIFICATION

(Customs)

S.R.O.1076(I)/2008.–– In exercise of the powers conferred by section

3DD of the Customs Act, 1969 (IV of 1969), and section 30 and 31 of Sales Tax Act,

1990, the Federal Board of Revenue is pleased to notify the formation of the Directorate,

Post Clearance Audit (Headquarters) in the Federal Board of Revenue, Islamabad, and

appoint ,––

(a) the officer specified in column (2) of the Table below to be the Director

(Headquarters), Post Clearance Audit, for the areas and functions specified

in corresponding column (3) thereof; and

(b) the Additional Collectors, Deputy Collectors, Assistant Collectors,

Principal Appraisers, Senior Auditors, Appraisers, Deputy

Superintendents, to be the respective officers of Customs of those areas.

TABLE

S. No. Designation of the officer A. –– Area of territorial jurisdiction

1 2 3

1 Director (Headquarters), Post (i) Headquarters functions.

Clearance Audit, Federal (ii) Coordination with all concerned.

Board of Revenue, Islamabad.

B. –– Area of functional jurisdiction

(i) All imports into and exports from

Pakistan routed and cleared by any cargo

clearance system including temporary

imports.

(ii) All matters including imports, temporary

imports of all sorts including imports

under concessionary notifications,

DTRE Scheme, transshipment, transit

and warehousing.

(iii) Bulk oil imports.

(iv) Public and Private and Manufacturing

Warehouses.

(v) Export duty drawbacks.

(vi) Ship stores.

(vii) Baggage.

(viii) Client Accreditation Program (CAP).

(ix) National Historic Database (NHD).

(x) Risk Management System (RMS).

(xi) Liaison with PRAL or other vendors for

preparation, testing and execution of

software for effective implementation of

PCA at all the Customs field formations

throughout Pakistan covering all the

cargo clearance systems.

(xii) Liaison with donors and all agencies

assisting in settling up and operation of

PCA, including JICA expert but not

limited to that.

(xiii) Any other functional jurisdiction

assigned by the Board.

[C.No.1(1)L&P/2005]

(Dr. Muhammad Adnan Akram)

Second Secretary (Law & Procedure)