政策法规现行有效巴基斯坦清关税务

Amendment 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	2025-06-23	2025-06-23	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-23

生效06-23

摘要总结AI 辅助解读

巴基斯坦联邦收入委员会（FBR）于2025年6月23日发布通知，修订《2001年海关规则》第40章关于出口财政结算制度（EFS）的条款。新规明确将国有国防生产实体（DPEs）及其全资子公司纳入EFS适用范围，允许其从事制造、维修、升级及装甲化等业务并享受保税优惠。关键变化在于：DPEs的投入产出比（IOR）不再由海关单方核定，而是由国防生产部组建的技术专家委员会独立确定；同时要求提交年度输入输出对账报告，并由出口首席征收官解决项目运营中的争议。

GOVERNMENT OF PAKISTAN

REVENUE DIVISION

FEDERAL BOARD OF REVENUE

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Islamabad, th" June,2025

NOTIFICATION

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S.R.O. { 'q)r (I)/2025.- In exercise ofthe powers conferred by section 219 ofthe Customs

Act, 1969 (IV of 1969), section 50 ofthe Sales Tax Act, 1990, section 40 ofthe Federal Excise Act,

2005 and section 237 of the Income Tax Ordinance, 2001 (XLIX of200l), the Federal Board of

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

Rules,200l, the same having been previously published vide Notification No. S.R.O 862(l)12025,

dated the 2l't May, 2025, as required by sub-section (3A) of section 219 ofthe Customs Act, 1969

(lV of 1969), namely:-

In the aforesaid Rules, in Chapter XL, -

(i) in rule 874, in sub-rule (l), in clause (i), after the word "years", the expression "State-

Owned Defence Production Entities (DPES) and their wholly owned commercial

subsidiaries duly authorized by the Defence Production Division for manufacture, rebuild,

inspection, maintenance, repair, overhaul. upgradation or value addition, armoring or

bulletproofing for the purpose of re-export, subject to submission of annual reconciliation

report of input and output goods by the Defence Production Division, to the concerned

Regulatory Collector" shall be inserted; and

(ii)

in rule 877, in sub-rule (15). for full stop at the end, a colon shall be substituted and

thereafter the following new proviso shall be inserted, namely:-

"Provided that for State-Owned, Defence Production Entities (DPEs) and their

wholly owned commercial subsidiaries duly endorsed, approved and notified by the

Defence Production Division, the input-output ratio (lOR) for manufacture, rebuild,

inspection, maintenance repair & overhaul, upgradation or value addition, armouring or

bullet proofing, shall be determined through a committee constituted and notified by

Defence Production Division headed by a senior officer of that Division and comprising

technical defence and military experts. The said committee shall not have any member

from the entity availing the facility under EFS for independent determination of tOR. The

Chief Collector of Exports & IOCO shall be the authority to resolve a6y+ue during the

projects.".

operation ofthese DPEs and defence f

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lC. No. 5(7)EP/201 9-Pt1

(sha Faisal)

Secretpd(Elport Pglicy)

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