Inclusion of Customs Duty Chargeable of Wastages recovered under MB Scheme
发布02-17
生效02-17
摘要总结AI 辅助解读
巴基斯坦联邦税务局（FBR）于2022年2月17日发布S.R.O. (1)/2022号通知，正式修订《2001年海关规则》第352条。该条款涉及MB（Material Benefit）方案下的废料回收管理。核心修改是在第352条第(10)款中“or leviable”之后插入“customs duty”一词。此举旨在明确在MB方案下回收的废料若产生关税义务，必须依法缴纳海关关税，消除了此前关于此类废料是否需缴税的模糊地带，强化了税务合规要求。
-1 GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
*****
th
Islamabad, the 17 February, 2022
NOTIFICATION
(CUSTOMS)
213
S.R.O. (1)/2022.- In exercise of the powers conferred by section 219 of the Customs
Act, 1969 (IV of 1969), 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 (3A)
of the said section 219, were previously published vide Notification No.S.R.0.47(1)/2022, dated
the 04th January, 2022, namely: -
In the aforesaid Rules, in rule 352, in sub rule (10), after the words "or leviable", the
expression "customs duty", shall be inserted.
JC.No.5(10)EP/20171
adiy on)
Secretary (Export Policy)