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政策法规 现行有效其他南亚国家清关税务

Exemption from warehousing surcharge on certain goods.

效力发布日期生效日期发文机构
现行有效1992-01-111992-01-11Pakistan Federal Board of Revenue (FBR) - Customs
发布01-11
生效01-11
摘要总结AI 辅助解读
巴基斯坦联邦税务局(FBR)海关发布通知,依据《1991年财政法案》第10条,豁免特定货物在仓储期间产生的附加关税(Additional Customs Duty surcharge)。豁免对象涵盖石油产品、保税制造厂原料、开放保税仓库原料、复出口船舶供应品及航空物资、特定机械及备件等。该政策旨在降低保税物流与加工贸易企业的资金占用成本,明确界定免税范围以规范清关税务处理。
官方原文
外文原文 · 可AI翻译 · 可溯源
巴基斯坦 FBR 海关法规 SRO 822(I)/1991()

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE

NOTIFICATION

Islamabad, the 20th August, 1991.

CUSTOMS

S.R.O.822(I)/91.- In exercise of the powers conferred by sub-section (2) of

section 10 of the Finance Act, 1991 (XII of 1991), the Federal Government is pleased to

exempt the goods specified in the table below from the whole of additional customs duty

leviable as surcharge under sub-section (1) of section 10 of the said Act.

TABLE

------------------------------------------------------------------------------------------------------------

S.No. Description of goods.

------------------------------------------------------------------------------------------------------------

1. POL products.

2. Goods imported as raw materials and stored in manufacturing bonds operating

under rules 9[342 to 363] of the Customs Rules,2001.

3. Goods imported as raw materials and stored in the Open Bonded Manufacturing

warehouses operating under rules 9[237 to 263] of the Customs Rules,2001.

4. Goods imported and stored in bonds for re-export as ship stores and goods

imported and stored in bonded warehouses of inter-national airlines meant for re-

export.

5. Machinery imported and installed in open bonded warehouses operating under

Notification No. S.R.O. 1140(I)/97, dated 6th November,1997.

6. Omitted.

7. Omitted.

  1. Spare parts or equipments imported and stored in Shaheen Bonded Warehouse,

Chaklala for the exclusive use of Pakistan Air Force and Pakistan Aeronautical

Complex, Kamra.

  1. Re-export of imported goods.

C.No. 2(77)T&W/91.

M. MUBEEN AHSAN

Additional Secretary

As amended:

  1. S.R.O. 11(I)/92. - dated 11.01.1992
  2. S.R.O.406(I)/96, - dated 13.06.1996
  3. S.R.O.888(I)/92. - dated 15.09.1992
  4. S.R.O.541(I)/98, - dated 12.06.1998

5` S.R.O.1252(I)/92, - dated 24.12.1992

  1. S.R.O.___(I)/2002 - dated 30.10.2002
  2. S.R.O.37(I)/93, - dated 10.01.1993.
  3. S.R.O.25(I)/2005 - dated 06.01.2005
  4. S.R.O.888(I)/2007 - dated 29.08.2007
§
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