政策法规征求意见中巴基斯坦清关税务

Amendment in the Customs Rules, 2001 [EFS 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	2025-04-12	2025-04-12	Pakistan Federal Board of Revenue (FBR) - Customs

发布04-12

意见截止04-17

生效04-12

摘要总结AI 辅助解读

巴基斯坦联邦收入委员会（FBR）发布S.R.O.通知，拟对《2001年海关规则》第871条和第872条进行修订。核心变动是在涉及关税豁免或例外条款中插入限定语：“该例外仅从董事会指定的日期起适用”。此举旨在收紧海关规则中关于特定税收优惠或程序性例外的生效时间控制权，防止追溯适用。目前处于征求意见阶段，公众可在官方公报刊登后5日内提交异议或建议。

COVERNMENT OF PAKISTAN

REVENUE DIVISION

FEDERAL BOARD OF REVENUE

Islamabad. the 121h April, 2025

NOTIFICATION

S.R.O. !'l L0)12025.- The lbllowing draft of further amendments in the Customs Rules,

2001, which the Federal Board of Revenue proposes to make in exercise of the powers conferred

by section 2l 9 oi the Customs Act, 1969 (lV of 1969). section 50 of the Sales Tax Act. 1990 (VII

of 1990)" section 40 ofthe Federal Excise Act. 2005 and section 237 ofthe lncome Tax Ordinance,

2001 (XLIX of 2001). is hereby published for information of all persons likel-v to be affected

thereby and, as required under sub-section (3A) ofthe said section 219. notice is hereby given that

objections or suggestions thereon, if any. may for consideration of the Federal Board of Revenue

be sent within five days of publication of the draft amendments in the official Gazette. Objections

or suggestions received from any person. belbre expiry olthe aforesaid period. shall be taken into

consideration by the Federal Board of Revenue. namelv:-

DRAF-T AMENDMENTS

In the aforesaid Rules.-

(a) In rule 871, in clause (m). after the word "Tariff', the expression ",subject to the

condition that this exception shall apply from the date appointed by the Board" shall

be inserted: and

(b) In rule 872. in sub-rule (l ). after the u'ord "Tariff', the expression ",subject to the

condition that this exception shall apply from the date appointed by the Board" shall

be inserted.

F.No.5 7 EP/2019-Pr

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(Shah Tai

Secretary (Expo olicy )

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