Amendment in Customs Rules, 2001, EFS Rules 2021

GOVERNMENT OF PAKISTAN

REVENUE DIVISION

FEDERAL BOARD OF REVENUE

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Islamabad. the 21" MaY, 2025

NOTIFICATION

(L/ \

S.R.O. K6 LgltZOZS.- The following draft of further amendments in the Customs Rules,

1. which the Federal Board of Revenue proposes to make in exercise ofthe powers confened by

section 219 ofthe Customs Act, 1969 (lV of 1969), section 50 of the Sales lax Act, 1990. section

40 ofthe Federal Excise Act,2005 and section 237 of the lncome Tax Ordinance,200l (XLIX of

200 i ), 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, if any, may for consideration ofthe Board, be sent within seven days ofpublication of this

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

person, belore the expiry of the aforesaid period. shall be taken into consideration by the Federal

Board of Revenue. namelY:-

DRAFT AMENDMENTS

In the aforesaid Rules.-

(i) in rule 874.insub-rule(l).inclause(i).aftertheword..years'..theexpression'.State.

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

subsidiaries duly authorized by the Def'ence Production Division tbr 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 concemed

Regulatory Collector" shall be inserted; and

ii) in rule 877, in sub-rule (15). for full stop at tl.re 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, . mouring or

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

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

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

from the entity availing thc lacility under EFS for independent determination of IOR. The

Chief Collector of Exports & IOCO shall be the aulhority to resolve any issue during the

operation ofthese DPEs and defence projects"

C. No. 5 7 EP/201 9-Pt

(Shah Faisal)

Secretar)' (Export P c)

flruri

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