Further amendments in Export Oriented Units and Small and Medium Enterprises Rules, 2008
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
*****
Islamabad, the 24`11 March, 202
NOTIFICATION
(CUSTOMS)
372
S.R.O. (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 amendment 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.0 181(1)/2021, dated the 10th February, 2021, namely:-
In the aforesaid Rules, in rule 6, for the full stop at the end, a colon shall be substituted
and thereafter the following proviso shall be added, namely:-
"Provided that the Risk Management System of WeBOC may select the
application of a licensee of an export oriented unit, on the basis of selectivity
criteria, for automatic renewal for the period of one year. Such applications shall
be subjected to post approval verification by the respective Collectorate.".
JC.No.5(6)EP/20141.
( ShouketAlil
Secretary(Export Policy)
