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政策法规 征求意见中巴基斯坦清关税务

Amendments in rule 680(4) (Chapter XXVIII) of the Customs Rules, 2001

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2025-10-172025-10-17Pakistan Federal Board of Revenue (FBR) - Customs
发布10-17
意见截止11-01
生效10-17
摘要总结AI 辅助解读
巴基斯坦联邦税务局(FBR)发布通知,拟对《2001年海关规则》第XXVIII章第680条第(4)款进行修订。核心变更是在“guarantee”(担保/保函)一词后增加“or pay order”(或支付令)。这意味着在相关清关或税务处理环节,除了传统的银行保函外,支付令也将被接受为有效的财务担保形式。该草案依据《1969年海关法》等法律授权发布,公众可在官方公报刊登之日起15天内提交异议或建议。目前处于征求意见阶段,尚未正式生效执行。
官方原文
外文原文 · 可AI翻译 · 可溯源

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

*****

Islamabad, the I 7"' October. 2025.

NOTIFICATION

S.R.O.‘^Cfl(l)/2025.- The following draft of certain further amendment in the Customs

Rules. 2001. which the Federal Board of Revenue proposes to make in exercise of powers

conferred by section 219 of the Customs Act. 1969 (IV of 1969), section 50 of the Sales Tax

Act. 1990. section 40 of the Federal Excise Act. 2005 and section 237 of the Income Tax

Ordinance. 2001 (XEIX 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 fifteen days of publication of this Notification in the official Gazette. Objections or

suggestions may be received from any person, before expiry of the aforesaid period, shall be

taken into consideration by the Federal Board of Revenue, namely:-

DRAFT AMENDMENTS

In the aforesaid Rules in Chapter XXVIII, in rule 680, in sub-rule (4), after the word

“guarantee", the words "or pay order" shall be inserted.

[C. No.2(2)/E&P/20l3-IPR1

(Zubair Shah)

Secretary (Eaw & Procedure)

§
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