Amendment in Customs Rules, 2001

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

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NOTIFICATION

(CUSTOMS)

Islamabad, the 17th May, 2025.

S.R.0.817(I)/2025.- The following draft of certain further amendments in the

Customs Rules, 2001, which the Federal Board of Revenue proposes to make 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 (VII of 1990), section 40 of the Federal

Excise Act, 2005 and section 237 of the Income Tax Ordinance, 2001 (XLIX 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 three days of publication of the amendments in the official Gazette. Any

objection or suggestion which may be received from any person, before the expiry

of the aforesaid period, shall be taken into consideration by the Federal Board of

Revenue, namely: -

DRAFT AMENDEMENTS

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/20131

1,

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(Zubair Shah)

Secretary (Transit & Border Trade)