Amendment in the Customs Rules, 2001

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

NOTIFICATION

Islamabad, the 27th May, 2025.

S.R.0935(I)/2025.- 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, section 40

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

(XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following

further amendment shall be made in the Customs Rules, 2001, which, as required by

sub-section (3A) of the said section 219, were previously published vide Notification

No. S.R.0.817(I)/2025, dated the 17th day of May, 2025, namely:-

In the aforesaid Rules, in Chapter XXI, in sub-chapter VII, after the words

"bank guarantee", wherever occurring, the words "or Insurance Guarantee by an

AA++ Company" shall be inserted.

[C. No.1(14)T&BT/2013-1

(Zubair Shah)

Secretary (Transit & Border Trade)