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	2025-03-12	2025-03-12	Pakistan Federal Board of Revenue (FBR) - Customs

发布03-12

生效03-12

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）于2025年3月12日发布通知S.R.O. 351(I)/2025，修订《2001年海关规则》第484-A条。新规明确：经瓜达尔港转运至阿富汗的二铵磷酸盐（DAP）货物，在清关时必须提供保险担保作为财务安全保证，以覆盖应缴关税及税费。该规定自发布之日起立即生效，旨在强化过境货物的税务风险控制。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the 12th March, 2025.

NOTIFICATION

(Customs)

S.R.O. 351 (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.0.225(1)/2025, dated the 26th day of February, 2025, namely--

In the aforesaid Rules, in Chapter XXI, in sub-chapter VII, in rule 484-A, after

sub-rule (3), the following new sub-rule (4) shall be added, namely:-

"(4) Notwithstanding anything contained in these rules, the clearance

of di-ammonium phosphate (DAP) in transit to Afghanistan through Gwadar

port shall be subject to insurance guarantee as financial security to cover the

leviable duty and taxes.".

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

(Zubair Shah)

Secretary (Transit & Border Trade)