政策法规现行有效巴基斯坦清关税务

Amendment in the Tracking and Monitoring of Cargo Rules, 2012

效力	发布日期	生效日期	发文机构
现行有效	2020-12-07	2020-12-07	Pakistan Federal Board of Revenue (FBR) - Customs

发布12-07

生效12-07

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）于2020年12月7日生效《货物跟踪与监控规则》修正案。核心变动为修改第7条第(2)款(c)项的罚款金额：将原规定的350卢比和200卢比分别下调至175卢比和100卢比。该调整旨在降低违规申报的行政成本，但并未改变“必须申报”的法定义务。进出口商及代理需继续严格遵守SRO 1224(I)/2020确立的舱单预申报要求，避免因未按时提交数据而面临新的罚款标准。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the 7th December, 2020.

NOTIFICATION

(CUSTOMS)

S.R.O. V51(I)/2020.- 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

Tracking and Monitoring of Cargo Rules, 2012, which as required by sub-section (3A) of the

said section 219 were previously published vide Notification No.S.R.0 1224(1)/2020, dated the

13th November, 2020, namely:-

In the aforesaid Rules, in rule 7, in sub-rule (2), in clause (c),-

for the figure "350", the figure "175" shall be substituted; and

for the figure "200", the figure "100" shall be substituted.

[C. No.1(7)/L&P/20081

14 Al:

(Waj41l All)

Secretary (Law & Procedure)