政策法规现行有效巴基斯坦清关税务

The Federal Government is pleased to exempt from the whole of customs duties, sales tax and federal excise duty leviable on all the goods imported into and exported from an Export Oriented Unit subjec

效力	发布日期	生效日期	发文机构
现行有效	2008-03-29	2008-03-29	Pakistan Federal Board of Revenue (FBR) - Customs

发布03-29

生效03-29

摘要总结AI 辅助解读

巴基斯坦联邦政府依据《1969年海关法》等授权，发布S.R.O. 326(I)/2008号通知。核心内容是对符合《2008年出口导向型企业和中小企业规则》的“出口导向型企业”（EOU），免征其进出口货物的全部关税、销售税及联邦消费税。该政策自2008年3月29日生效，旨在通过税收豁免支持特定企业的出口业务。

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE

(REVENUE DIVISION)

*******

Islamabad, the 29th March, 2008

NOTIFICATION

(CUSTOMS/SALES TAX/FEDERAL EXCISE1[/INCOME TAX])

S.R.O. 326(I)/2008.- In exercise of the powers conferred by section 19 of the Customs Act, 1969

(IV of 1969), clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, 1[omitted] sub-section

(2) of section 16 of the Federal Excise Act, 2005, 1[and clause 56 of Part-IV of the Second Schedule to

the Income Tax Ordinance, 2001,] the Federal Government is pleased to exempt from the whole of

customs duties, sales tax and federal excise duty 1[and income tax] leviable on all the goods imported into

and exported from an Export Oriented Unit subject to the provisions of the Export Oriented Units and

Small and Medium Enterprises Rules, 2008.

[C.No.11(25)EP/2007]

(Mehmood Alam)

Additional Secretary

As amended

SRO 1366(I)/2012 dated 08.11.2012