政策法规现行有效巴基斯坦清关税务

Amendment in 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	2025-04-16	2025-04-16	Pakistan Federal Board of Revenue (FBR) - Customs

发布04-16

生效04-16

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）于2025年4月16日发布通知，修订《2001年海关规则》第328条第(6A)款。此次修订扩大了特定海关程序中的申报主体范围，在原有“运营商”基础上，明确允许巴基斯坦进口商或其代表其行事的报关代理参与相关操作。该规定旨在优化清关流程中的责任主体认定，直接涉及进出口申报权限与合规责任分配。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the 16th April, 2025.

NOTIFICATION

(Customs)

S.R.0410 (1)12025.- 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.0.591(1)/2025, dated the 11 day of April, 2025, namely:-

In the aforesaid Rules, in Chapter XIV, in rule 328, in sub-rule (6A), after the

word "operator" the words "or the Pakistani importer of oods or his customs agent

on his behalf' shall be inserted"."

[C. No.1(14)T&BT/20131

(Zu mr Shah)

Secretary (Transit & Border Trade)