政策法规现行有效巴基斯坦清关税务

Amendment in Export Oriented Units and Small and Medium Enterprises Rules, 2008

效力	发布日期	生效日期	发文机构
现行有效	2021-06-30	2021-06-30	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-30

生效06-30

摘要总结AI 辅助解读

巴基斯坦FBR发布S.R.O. 811(1)/2021，修订《出口导向型及中小企业规则》。核心变更：扩大“出口”定义（含间接出口、国际招标等）；明确“供应商”为注册制造商；新规要求银行直接寄送财务证明及税款资金证明；允许输入货物在WeBOC系统内凭保函转移至其他EOU/DTRE单位，但需买卖双方通过WeBOC申报确认。该修订自2021年6月30日起生效。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

Islamabad, the 31,11" June, 2021.

NOTIFICATION

(CUSTOMS)

S.R.O. 8 Li gr (1)/2021.— 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 amendments shall be

made in the Export Oriented Units and Small and Medium Enterprises Rules, 2008 which, as

required under sub-section (3A) of the said section 219, was previously published vide

Notification No. S.R.0 784(0/2021, dated the 18 June, 2021, namely:-

In the aforesaid Rules,-

(1) in rule 2, in sub-rule (1),-

(a) after clause (c), the following new clause shall be inserted, namely:-

"(el). "export" includes supply of goods,—

by an indirect exporter to a direct exporter;

against international tenders either to supply locally or to

export abroad;

0 to projects or sectors entitled to import or purchase such

goods free of duties and taxes; and

(iv) to export processing zones."; and

(b) for the clause (1), the following shall be substituted, namely:-

"vendor" means "a person who is registered as manufacturer under

"(1)

the Sales Tax Act, 1990 and to whom goods are provided by the

licensee for further manufacture of goods";

in rule 3, in sub-rule (1), for clause (c), the following shall be substituted, namely:-

(2)

banker's certificate directly forwarded by the bank to the regulatory

"(c)

authority under sealed envelope regarding financial transactions of the

applicant during the last two years and in case of newly incorporated

companies bank certificate directly forwarded by the bank to the regulatory

authority under sealed envelope along-with the statement showing funds

equivalent to the amount of duty and taxes required for purported imports

under these rules;";

in rule 9, in sub-rule (2), in the first proviso, after the words "provisional analysis

certificate", the words "as applied by the licensee" shall be inserted; and

in rule 10, in sub-rule (1), for clause (al), the following shall be substituted,

namely:-

"(al) the input goods may be transferred after filling such transfers in WeBOC

on intimation to the Collector or regulatory authority from the units

operating under Notification No. S.R.0 327(1)/2008 dated the 29 March,

2008 or DTRE Rules or a Customs Bond to another Export Oriented Unit

without payment of customs duty and other taxes against an indemnity

bond as set out in Appendix —VII to this chapter submitted to the Collector

or regulatory authority:

Provided that such transfers of input goods under this sub-rule

shall be subject to the condition that the seller (licensee) shall file

declaration regarding such transfers under the WeBOC and acceptance of

the same through declaration by the buyer (licensee) under WeBOC ;".

JC.No.3(1)EP/20211

( yed Hamid Ali)

Additional Secretary