政策法规现行有效巴基斯坦清关税务

Amendment in Customs Rules, 2001 (Rule 76 & 77 - temporary importation of motor vehicles)

效力	发布日期	生效日期	发文机构
现行有效	2021-03-31	2021-03-31	Pakistan Federal Board of Revenue (FBR) - Customs

发布03-31

生效03-31

摘要总结AI 辅助解读

巴基斯坦FBR于2021年3月31日生效修订《2001年海关规则》第76与77条，规范机动车临时进口。核心变更：1) 明确“游客”定义，指在任意12个月内停留不超过6个月、以合法非移民目的入境的非巴基斯坦常住居民；2) 删除第77条中关于临时进口车辆须为“(非巴基斯坦人)”的限制表述。此举放宽了临时进口车辆的主体资格限制，可能扩大适用人群范围。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the 31st March, 2021.

NOTIFICATION

(Customs)

S.R.O. OS-

W/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

Customs Rules, 2001, which, as required under sub-section (3A) of the said section 219, were

previously published vide Notification No.S.R.O. 201(1)/2021, dated the 10th February, 2021,

namely:-

In the aforesaid Rules,-

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

"(c) "tourist" means a person not normally resident in Pakistan, who

enters into Pakistan for a stay of not more than six months in the

course of any twelve months period for legitimate non-immigrant

purposes;"; and

(2) in rule 77, in sub-rule (1), in the second proviso, the expression "(non-

Pakistani)", occurring twice, shall be omitted.

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

( Wa

Secretary (Law & Procedure)