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

GOVERNMENT OF PAKISTAN

REVENUE DIVISION

FEDERAL BOARD OF REVENUE

tstamabad, ,r," [9( March,2026

NOTIFICATION

s.n.o.sloto t2026._ Thefo,owing draft of further amendments in the customs Rules,

2001, which the Federal Board ofRevenue proposes to make in exercise ofthe powers conferred by

section 2[9 ofthe customs Act, 1969 (lV of 1969), section 50 ofthe Sales Tax Act, 1990, section

40 ofthe Federal Excise Act, 2005 and section 237 ofthe Income Tax ordinance, 2001 (XLIX of

2001), is hereby published for information ofall 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, ifany, may for consideration ofthe Board, be sent within two days of publication of this

Notification in the official Gazette. Any objections or suggestions which may be received fiom any

person, before the expiry ofthe aforesaid period, shall be taken into consideration by the Federal

Board of Revenue, namelY :-

DRAFT AMENDMENTS

ln 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;

2 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 impoi ofduty free input goods to the extent ofvalue ofinput goods already utilized

in the ouiput goods and subject to the condition that this value shall not exceed

"*port"d,

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'

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 retevant 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'"

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

fromO7.03.2025" shall be substituted;

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

be substitutedl

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

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

IV 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.

[C. No. 5( I 0)EP/202 I -Pt-VIl] dP

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Secretary (Export Policy)