政策法规现行有效巴基斯坦清关税务

Amendments in Tracking and Monitoring of Cargo Rules, 2023

效力	发布日期	生效日期	发文机构
现行有效	2025-05-06	2025-05-06	Pakistan Federal Board of Revenue (FBR) - Customs

发布05-06

生效05-06

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布S.R.O. 161(I)/2025号通知，修订《2001年海关规则》第1122条。新规要求项目总监安排对货物追踪系统进行年度第三方审计及定期监测，并将审计报告用于系统改进及纠正措施。该条款主要涉及内部监管流程优化，未直接改变进出口企业的申报义务或关税税率，属于程序性事务调整。

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

****

Islamabad, the 6th May, 2025.

NOTIFICATION

S.R.O. 161 (1)12025.- 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 by sub-section (3A) of the said section 219, were previously published vide

Notification No. S.R.0.609(1)/2025, dated the 15th day of April, 2025, namely:-

In the aforesaid Rules, for rule 1122, the following shall be substituted,

namely: -

"1122. Third party audit and monitoring. - The Project Director shall

arrange to carry out third party audit of the system annually and periodical third-

party monitoring of tracking services. The third party audit report shall be used for

system related improvements and corrective and remedial actions, where

warranted."

[C. No.1(4)T&BT/20231

(ZuWair Shah)

Secretary (Transit & Border Trade)