Amendments in Temporary Importation of Motor Vehicles Rules (Chapter VI of the Customs Rules, 2001)

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

NOTIFICATION

(Customs)

Islamabad, the 10th April, 2023.

S.R.0.43-4(1)/2023.- The following draft of certain further amendments in the Customs

Rules, 2001, which the Federal Board of Revenue proposes to make in exercise of its 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), is hereby published for information of all persons likely to be affected

thereby and, as required under sub-section (3A) of section 219 of the Customs Act, 1969 (IV of

1969), notice is hereby given that objections or suggestions thereon, if any, may for

consideration of the Board be sent within fifteen days of publication of the draft amendments in

the official Gazette. Any objections or suggestions received from any person, before the expiry

of the aforesaid period, shall be taken into consideration by the Federal Board of Revenue,

namely:-

DRAFT AMENDMENTS

In the aforesaid Rules,-

(1) in rule 76, for clause (c), the following shall be substituted, namely:-

"(c) "tourist" means a foreigner of any of the following categories who has no

residence or occupation in Pakistan and whose stay in the country is not

likely to exceed three months, namely:-

a person visiting Pakistan for recreation or sight-seeing or is in

transit for a short duration;

a person travelling for domestic or health reasons;

a person on study or lecture tour or on pilgrimage;

a person travelling in his individual or representative capacity to

attend a meeting or function of any scientific, administrative,

educational, social, cultural, sports or religious nature or for giving a

performance;

a person travelling for business purposes; and

a person arriving in the course of a sea cruise whose stay in Pakistan

exceeds twenty-four hours;"; and

(2) in rule 77,-

in sub-rule (1), in first proviso, for the word "Central", occurring twice, the

(a)

word "Federal" shall be substituted; and

(i) in sub-rule (2),-

for the word "Central", the word "Federal" shall be substituted; and

in the proviso, after the word "import", occurring for the second

time, the expression "at the value determined under section 25 of

the Customs Act, 1969 (IV of 1969)" shall be added;

in rule 81, for sub-rule (1), the following shall be substituted, namely:-

(3)

The number and other particulars of the passport of an importer

"(1)

and of the vehicle imported by him shall be recorded at the customs-station of

entry using the Customs Computerized System and the officer in-charge thereof

shall communicate them to Federal Investigation Agency (FIA) for the purpose

enumerated in sub-rule (2) of rule 81.";

for rule 82, the following shall be substituted, namely:-

(4)

When a vehicle imported under

"82. Endorsement relating to export .-

this chapter is exported, the officer-in-charge of the customs-station of exit shall

make a stamped endorsement on the passport of the importer of that vehicle

accordingly against the endorsement relating to its import and retention in

Pakistan and shall record the export in the Customs Computerized System and

communicate it to the Federal Investigation Agency (F1A)."; and

after rule 84, the following new rule shall be inserted, namely:-

(5)

At the end of each month, the

"84A. Reconciliation of carnet vehicles.-

officer-in-charge of customs-station of entry shall carry out reconciliation of all

vehicles entered through that customs-station. Any vehicles which are outstanding

after the expiry of the retention period shall be identified and all necessary steps

shall be taken for the recovery of duties and taxes thereon, as well as for the

seizure of such vehicles.".

S

[C. No.8(1)/L&P/831

( R usarn)

Secretary (Law & Procedure)