政策法规征求意见中巴基斯坦清关税务

Amendment in International Transshipment Rules

效力	法规类型	发布日期	生效日期	发文机构
现行有效	部门规章	2026-06-30	2026-06-30	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-30

意见截止07-03

生效06-30

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布S.R.O. 1066(1)/2026号通知，拟对《2001年海关规则》中关于国际转运（IT Cargo）的条款进行修订。核心变更包括：明确封志与集装箱号要求仅适用于集装箱货物；规定卡拉奇港至其他港口的转运须由持牌保税承运人通过2023年货物跟踪监控规则执行；允许散装货在海关监督下重新包装；调整转运期限，集装箱货为30天，散装/LCL货为60天，并保留首席海关官个案延期权；强化风险管理系统下的扫描查验要求。公众可在官方公报发布后3天内提交异议。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

Islamabad, the June 30 , 2026

NOTIFICATION

S.R.O. 1066 (1)/2026.- The following draft of certain further amendments in

the Customs Rules, 2001, which the Federal Board of Revenue proposes to make 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 (VII of 1990), section 40 of the Federal

Excise Act, 2005 and section 237 of the Income Tax Ordinance, 2001 (XLIX of

2001), is hereby published for information of all persons likely to be affected thereby

and, as required by sub-section (3A) of the said section 219, notice is hereby given

that objections or suggestions thereon, if any, may for consideration of the Board be

sent within three (03) days of publication of the amendments in the official Gazette.

Any objections or suggestions which may be received from any person, before the

expiry of the aforesaid period, shall be taken into consideration by the Federal Board

of Revenue, namely:-

DRAFT AMENDMENT

In the aforesaid Rules, the following further amendments shall be made

namely:

in rule 510A, a new proviso shall be added namely :-

"provided that the requirement of Seal number and Container number

shall only be applicable for containerized cargo"

in rule 510B,-

in clause (d), after the words "to an international destination",

(i)

the following shall be added;

"through the port / airport of arrival or any other port in Karachi.

Port to port movement of IT cargo shall be carried out through

licensed bonded carriers under the Tracking and Monitoring of

Cargo Rules, 2023."

(ii) clause (g) shall be omitted;

III. in rule 510C, in sub-rule (2) after the word and full-stop "quantity.",

the following shall be added;

"Packing of dry bulk cargo may be allowed by the concerned

Assistant/Deputy Collector of Customs upon request by the shipping

line or its representative, under Customs supervision."

IV. in rule 510D,-

(i) in sub-rule (2),

the expression "or as extended by the respective Chief

Collector" shall be omitted;

after the words "thirty days" the words "in case of

containerized cargo and sixty days for bulk / LCL cargo" shall

be added; and

after the word and full-stop "him.", the following shall be

added;

"In exceptional circumstances further extension may be

allowed by the Chief Collector of Customs on case to case

basis for reasons to be recorded."

(ii) in sub-rule (3),

for the words "sixty days", the words "time extended under

sub-rule (2) above," shall be substituted; and

after the words "their arrival", the words "or as extended by

the respective Chief Collector," shall be omitted;

V. in rule 510G, after the word "System", appearing for the first time, the

following shall be added:

"subject to scanning, as selected through Risk Management System, or

as determined by the relevant Collector of Customs.".

[C. No.1(14)T&BT/20241

(Junaid Mahmood)

Secretary (Transit & Border Trade)