Amend Rule 364 of the Customs Rules, 2001 for Establishment of Customs Examination Foreign Post Facility at Wazirabad for Exports to EU and USA

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Government of Pakistan

(Revenue Division)

Federal Board of Revenue

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Islamabad, the 30th April, 2026.

NOTIFICATION

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S.R.O. (I)/2026.- In exercise of the powers conferred by section 219 of the Customs

Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990, section 40 of the Federal Excise

Act, 2005 and section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal

Board of Revenue is pleased to direct that the following further amendment shall be made in

the Customs Rules, 2001, which, as required under sub-section (3 A) of the said section, were

previously published vide Notification No.S.R.O. 646(I)/2026, dated the 20 April, 2026,

namely:-

In the aforesaid Rules, in Chapter XVI, in rule 364, after the word “and”, occurring

for the third time, a comma shall be substituted, and after the word “Quetta”, the words “and

Wazirabad Head Post Office and Foreign Post” shall be inserted.

[C.No.3(5)/L&P/2026]

(Zubair Shah)

Secretary (Law & Procedure)