政策法规现行有效巴基斯坦清关税务

Amendments in Customs Rules, 2001 (EFS Rules-2021)

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	2026-03-19	2026-03-19	Pakistan Federal Board of Revenue (FBR) - Customs

发布03-19

生效03-19

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布通知，修订《2001年海关规则》中关于电子出口退税系统（EFS）的条款。核心变更包括：允许EFS用户在提前出口成品后，按已使用原料价值限额进口免税原料；将原料使用期限从9个月延长至18个月（自2025-03-07起生效），并增加6个月延期选项；规定监管局长命令可在30天内向首席局长上诉；要求用户每6个月提交对账单。建议核实EFS备案资格及最新操作指引。

GOVERNMENT OF PAKISTAN

RE\'ENUE DIVISION

FEDERAL BOARD OF REVENUE

,. ,t rt

tstamauaa, tne/4ttr March. 2026

NOTIFICATION

s.R.o. ti, 0/2026.- ln exercise of the powers conferred by section 2lg of the customs

Act, 1969 (lV of 1969), section 50 ofthe sales Tax Act, 1990, section 40 ofthe Federal Excise Act,

2005 and section 237 of the Income Tax Ordinance,200l (xLIx of200l), the Federal Board of

Revenue is pteased to direct that the following further amendments shall be made in the Customs

Rules, 2001, which, as required by sub-section (3A) of the said section 219, was previously

published vrde Notification No. S.R.O 520(l)/2026, dated the l8'h March, 2026, namely-

In the aforesaid Rules,-

in rule 877, in sub-rule (15), for the words "proviso to sub-rule (4)", the expression "

provisos to sub-rules (4) and (10)" shall be substituted;

1 in rule 878, after sub-rule (4) a new sub-rule shall be added, namely:-

"(5) In case an EFS user has utilized part or whole ofauthorized input goods and exported

the'output goods before the utilization period as provided under rule 883, the system shall

allow imp& ofduty free input goods to the extent ofvalue ofinput goods already utilized

in the output goodj and exported, subject to the condition that this value shall not exceed

the value as allowed under rule 878( I )."

Provided that the description and PCT Codes ofthe input goods and exported goods shall

remain the same as allowed under the IoRs as already determined by IoCo or Regulatory

Collector.

Provided further that such acquisition shall not be admissible in cases where IORs are not

approved or provisionally approved by the IOCO or the Regulatory Collector'

J in rule 879, after sub-rule (5), a new sub-rule shall be added, namely:-

'.(6) Any order passed by the regulatory collector under these rules shall be appealable

before the relevant Chief Collector within thirty days from the date of its issuance. The

appeal shall be decided within thirty days from the date of its filing'"

4 (a) in rule 883, for the words .,nine months", the expression "eighteen months effective

from07.03.2025" shall be substituted;

(b) in rule 883, after the words "nine more months", the words "six more months" shall

be substituted;

) in rule 892, for the sub-rule ( I ), the following shall be substituted:-

..The EFS users shall submit a six monthly reconciliation statement as set out in Appendix-

lv showing the input goods acquired and output goods exported, domestically sold,

aggregate value addition and wastages and their disposal within thirty days of the end of

the six months.

lC. No. 5(l 0)EP/202 I -PI-VIII

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Secretary (Export Policy)