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政策法规 现行有效巴基斯坦清关税务

Amendment in Auction Rules (Rule no. 61,73,73) of the Customs Rules, 2001

效力发布日期生效日期发文机构
现行有效2026-09-182026-09-18Pakistan Federal Board of Revenue (FBR) - Customs
发布09-18
生效09-18
摘要总结AI 辅助解读
巴基斯坦联邦税务局(FBR)发布S.R.O.通知,修订《2001年海关规则》第61、73及75条。核心变更包括:强制要求拍卖前按时间表向竞买人开放货物查验;中标者必须签署书面承诺函(Appendix A),确认已实地验货并放弃后续因货物状况提出的异议或索赔权;新增申诉机制,受处罚者可向首席征收官提起上诉。该规定旨在规范海关罚没物资拍卖流程,降低交易纠纷风险。
官方原文
外文原文 · 可AI翻译 · 可溯源

GOVERNMENT OF PAKIS'l Al-

(R-EVENUE DIVISION)

FEDERAL B0ARD OF RIvENUE

*+**:t

llrlh'

Islurabarl. the I ll'l' Septctnber.

NOTil.'lC.{Tlo\

S.R.O. t b3t \l)12026.' ln exercise of the poNcIs conl'crred by section 2 l9 ol' the

('usr()trls Acr. 969 (lV of 969). section 50 of thc sales Tirr ,\ct. 1 990' section -10 o l'thc rctk'rirl

1 1 -Ilx

L..rcisc lct. 2005 and seclion 237 01'the Inconre Ordinance' 2001 (Xl-lX of 2001) thc

l:ccler.al [].ard ol'Revenue is pleased to direct rhat the lbllori'ing furthcr aurcndmcnts shall l.'t

nraclc in the custonrs Rules. 2001 . the sarne having been prcviotrsly published vide Notillcatiorl

\o. S.R.O l15g(1y2026. dated l0rr, seprembe r, 2026. as required by sub-section (3A) ofsectitrn

2l() ol'the CuslonrsAcl, 1969 (lV of 1969). narnell':-

ln the afbre said Rttlcs. in CHAPTER-\,-

(a) in rule 6l. for clause (d), the t'ollowing shall be substituted' nanrely: -

1d) the goods shall be available lbr inspection by the bidders prior t() thc

":

auction date as per time line approved by thc Colleclor concerned

(b) in nrlc 73. aticr sub-rule (4), the follorving shall be added' namell':

"(5) The successf'ul bidder shall give an undertaking that he has inspected

the goods for rvhich bidcling is being done' in thc lirrnl iis set out in

Appendis - A to this ChaPter.": and

(e ) in ru[r' 75.-

o

(i) aliel sub-rule 12t. the lbllo*'ing neu sub-rttlc shall bc added' numell-

II "(-)) Any bidder aggrieved bv an ()r(lel passed bv the Collector tincicl'

.g sub-rule (1). rvithin fitieen da1's tlft)rc dale ofsuch order' tritl'pre fer an

v

appeal before the Chief Collector ctttrcerued The Chict'(irllector' lllicr

giving an opportunity ofhealing, shalldecide such appeals rvithin sirtl

da,vs of tiling thereof'.": and

(ii) at'ter sub-rule (3)- added as albresaitl' thc lbllorving shall tre insertcr'l'

nanrclr':-

.{nncntlir-.\

Isee rulc 73t 5 )l

I \I)E,RTAKING

'fo:

l he Collector.

of.--'-

Collectorate

tNanre of Cit1.)

o] (x)l)s

uNl)Elll'Al(l \(; ITFIGAIIDI NG PH Y$LqAL llLs-[J:(- IloN (;

Srr b.iect: E-BIl)DI\G'\(;'\l\s1' LOT

N().

olMr.- \l's'

I / wc being the Bidder/;\uthorized Representative(s) on behalf

ctual bidder and the represenlativc w;ll be required), do herebl' st'lcntnl)

irllrnt. r:icclare ancl undenake as litllorvs:

(a) That I 1wc either pelsonalll or through our duly authorized reprcsentativc( s ). ha\ c

physicalll insPecicd the Goods tbr which the bidding process is being initiatcd'

(h)'infhc alutd inthg cb ust aniodt linritesdic taol thinesirp percetsieonnt pohfy stichael sGtaoteo'ds ra as carricd oLtt on

Pht bl

(date) at (pIace/location) rrtc,'rn1

nameh

represcntativc

-^,,tc"l xTlrait\ Il/r,.l'*es.haNll n"otl..lt lo",r1"'. Jbt":q'*"nt, s;tafgies' lvlJtethielt.lbictioire, .or*zrfltctrtihicl a"cc"cp'ln'n'cle

ofour bid. or deliverl /-possessit'n of the Goods rvill laisc anl objceti.oln ' claim'

iirpu,.-o, ,.qu"st lbi revision ol rates' compensation' or cancellation rttclion

ilr" gr"rra lf an1' alleged discrepancy regarding the impugned gcrods

""

ln rvitness rvhcreol this Unclertaking is executed and signed on this th1 ol

20_. --

at

Yours thithlirlll'.

ignature:

S

N'-ante:

Llidder / Represerrtative:

Name of Bidding Firm/ComPanl :

CNIC No.(s):

NTN / Registration No :

Contact No.(s):

Ot-ficial StanrPlScal:

\Yitncsscs:

?. Name:

1 . \anre :

CNIC:

C'NIC:

Signature:

Signatttre

l6l

C. No.2(+)t,&Pt2 Q-e

. " ...L

,Q 1^l'*',

(Moeeri .\ fz

Secrelary ([-au' & Procedrrle)

§
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