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政策法规 现行有效巴基斯坦清关税务

Regarding overstayed Cargo Management Rules of the Customs Rules, 2001

效力发布日期生效日期发文机构
现行有效2026-07-062026-07-06Pakistan Federal Board of Revenue (FBR) - Customs
发布07-06
生效07-06
摘要总结AI 辅助解读
巴基斯坦联邦税务局(FBR)发布通知,拟在《2001年海关规则》中新增第49章“超期货物管理规则”。该草案旨在规范依据《1969年海关法》第82(1)条处理的滞留货物。核心内容包括:明确排除陆路口岸、机场、特定章节货物及大宗散货;规定通过WeBOC系统发出电子听证通知(Show Cause Notice),设定罚款缴纳或申诉流程;确立由首席征收官在5个工作日内作出裁决的时限。原文注明生效日期为<span class=
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NOTIFICATION

lslamabad' the 6'h Jul] ' l():t'

,ngl

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s.R.o. f 0)t2026.' 't-he tbllon'ing drati tbr lurlhcr arnendments in thc Custonts

nur... jiiiii. *r,lch tire Fedcral Board ol'R.'renue proposes ro rnake in exercise of its porrers

."riJr*.i Ui .""iion Zf q of tne Curtoms Acr 1969(tV of 1969). section 50 of thc Sales 'll as

.obhb\ecrecdr etais.nbl ola'yIc9n nc9gtct (ierc1rr t..,lc itnslth(h c)itn0cch rt1aieloh l h(nrocXl be4aLj c0dlIcdX aot.i y of""s nt,t 's fn,Ut " t"no' q o,fp '",i"u'iiag.'tl-iJig"i"t *" "oUi-t ftitEiii*o o.txunf"cty " i'os .t seffptu cutbArhbe-cesloiets n'dch ' 2tmeiio0dfaln0 'tn 5t '(1ao 3ar"tA n nimne)d nfa obdsymlem tlctbhcaterinot itconssoa n n2ii dns3o i 7fdst ee haocrclatlf'i topoitonhefn lreis Ic ololi9nnatc's'tl ho nlGemiok aelteJzi co.l-leat tr rctri.ds..rt

rccciridiirr' belbre expiry ol'the atbresaid period' shall

obiectiorts or sLrslreslions "'l l,crson'

f.,"i",, i,,|-,r.,,iitlerltion hr the Federal Board ofRerenuc' nantelr': -

Draft Amondments

In rhc al-oresaid Rules, after Chapter XLVIII. the following ncw chapter shall be

atldcd. nanrclr :-

-CHAPTER XLIX

O\ERS'I'AYED CARGO MANAGEMEN'T RULES

l

))

I23T.Shorttitleandcommencement.--Theserulesshallbeca|ledtheOvcrstalcrl

l0l6'

Cargo iUanagement Rules.

l2.18.Scopc'-(l)"fhcsenrlesshallnotappl},tolandcustonlsslationsandairports'

(2).|.heprcvisionstrl.strb.section(l)ol.scction82oftheCuston]SAct.l969shallntlt

appl;- to the lirllowing class ol'goods: -

(a) goods inlported under Chapter 99 ofthc lirst schedule to lh('Customs Act' 1969:

(b) goods in transit or under international transhipmenl:

(c) goods inrponed as personal baggage: and

(d) Bulk Cargo.

l2-'19. Proccdure for implementing prouisions of Section 82( I )'..-^ ( I ) The tirllowing

,i,r,,tt't'," n,tupt"a li,i inrplenlenting thc pro\ isions ol'scction 8l( I ):

l'rrocc(iLlrc

(a) (\\('lh).t 'rtch' ca Cpru.rsttaoltml b. cCeo'..nrt,erlsp uletevriaiilb"ale Sunysdtcer mth esshea rulll'e as ti trr htecr ntlism oef soelc't iolinli n8g2( liXrlx )t hto'"

(GI)). Uf'"tt the releasc ol' goods' :rs the casc hc'

(a iurrtroxnlsr aDtieccallallr adteiotenrn tine the"atm ou"ttlr p"nntrl'as per abovc stated provisiolrs' r'eralad vr rith

lhc \otiflc tion isstrccl bv rt'" g""a trorn time lo tinlc lllicr approvnl ot'the l\linistcr

in-chlrge. spccil-\'ing th!'quontul r t'l'suth penalties' and issue an clectronic shou crlLtsc

noticetolllco\'merofthegoodsorhisauthorizedagent'specitiingthepcnaltrst'

determined: tit-i:::li..ll:

t'b-'l ii.ii"" t*ui"u"aa", poern ahlitsy ainu tthhoer iczoemd pculteearirziendg asygsetenmt s ahnadl l dle.rpaovsiet .tth\ e" spa'mi"el as per extstlng

p"i"."* ,.ia"f. i"quirements' or *u1' oit to contest the same through adjudication

proccss:

(c) Upon acceptance ol'ths penaltl'' the trader shall be liable to pa) the amount of penaltl

as per WeBOC payment nloclule lbr f'urther processing tlr clearance ol'the goods

dcclaration. as the case nlal'be:

(d) In casc thc trader oprs l'rrr atlj'u,,dtlileca,:tri on of thc tnalter' llte',s),stcnt shall ntark lllc eusc I(r

tlrc rclcr ant collcctot 0r. anr luthorizcd on ltis lrchrrll trnclt'r lhc lrt\ ' Iirt prlssi'tt:

an order sirhin tivc uorking Ja1's ot tltc issuance ol'thc \oticc' shich tnar Iirrlhcr hc

i,xtended lirr another five wirking days by the Chief Collecror ofcustonts. krr reasolrs

to be recorded in rvriting

(e)lncaseofvacationofshowcausenoticebytheadjudicationauthority'thes1'stcnrshall

'"

.il"* nii"g"r release of the GD, as the case may be, whcreas in casc rhc show cause

notice is iot vacated. rhc penalty as decided by the adjudicating olliccr shall he

f-""rr.a as per the WeBdC payment module' tbr further processing ol' the goods

declaralion.

(2) Appeal. - Any person aggrieved by an order passed undcr above provisions' mal tile

,r' upj"nt in the comput.:rized sysiern bet'ore the respective Chief Collect('r having

;u.i*jil,i.,n. u.ithin tlftecn rJa1.s of issuancc ot'the order. 1'hc Appeal shall hc decidcd

rvithin flve s'orking da-'-s b1' the Chief Cotlector'

l2.l0.ThcPitchofPenalty..Thepitchrrl.pcnalticsundcrtheserLtlcsslullbcas

.l

pr*"lL".r ,"a.i ,ire Notiticatiori issucd bf the lloarcl allerappror:rl thc Ilirtistcr in-chrLrgc

"'

I 241 . 'l-his notification shall take effect lrom 3 l " August' 2026

[c.No. I ( l',t\..&P I 20251

(Zubair Shah)

Secrctiirl, (Larr' & Proccdure)

§
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