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	2019-07-09	2019-07-09	Pakistan Federal Board of Revenue (FBR) - Customs

发布07-09

生效07-09

摘要总结AI 辅助解读

巴基斯坦FBR发布修订通知，将《出口导向型单位及中小企业规则》中多处“Collector”（海关主管）统一替换为“Regulatory Authority”（监管机构）。新增条款允许监管机构在IOCO或EDB确定投入产出比前签发临时分析证书；若无变更可维持原比率。同时明确资产处置期与关税减免比例：进口后3年内处置缴全额，3-4年75%，4-5年50%，5年后免税。

GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
*****
Islamabad, the 09th July, 2019.
NOTIFICATION
(CUSTOMS)

(ii) in sub-rule (2), for the word "Collector", the words "Regulatory

Authority" shall be substituted; and

(iii) in Schedule (1), after the words "unit shall apply to the", the words

"Regulatory Authority designated by the" shall be inserted, and after

the words "he shall apply to the", the words "Regulatory Authority

designated by the" shall be inserted;

substituted;

(d) in rule 5, for the word "Collector", the words "Regulatory Authority" shall be

substituted;

(e) in rule 6,-

(i) for the words "up to two years", the words "of two years" shall be

substituted; and

(ii) for the word "Collector", the words "Regulatory Authority" shall be

substituted;

(f) in rule 8, in sub-rule (5) for the word "Collector", the words "Regulatory

Authority" shall be substituted;

(g) in rule 9,-

(i) in sub-rules (1) and (2), for the word "Collector", the words " Regulatory

Authority" shall be substituted;

(ii) in sub-rule (2), the expression "or the officer authorized by him in this

behalf," shall be omitted and at the end for the full stop a colon shall

be substituted; and

(iii) after sub-rule (2), amended as aforesaid, the following provisos shall be

added, namely:-

"Provided that the Regulatory Authority may issue a provisional

analysis certificate till the determination of input to output ratio and

wastage by IOCO or EDB, as the case may be:

Provided further that if there is no change in the previously

determined input and output ratio, then the Regulatory Authority may

uphold the previously determined input output ratio without sending it

to IOCO or EDB.";

(h) in rule 10,-

(i) for the word "Collector", wherever occurring, the words "Regulatory

Authority" shall be substituted; and

Sr No	Disposal period	Duty and
		taxes
(i)	If sold or otherwise disposed of before the expiration	Full
	of three years from the date of importation.
(ii)	If sold or otherwise disposed of after three and before	75%
	four years from the date of importation.
(iii)	If sold or otherwise disposed of after four and before	50%
	five years from the date of importation.
(iv)	If sold or otherwise disposed of after five years from	0%
	the date of importation.