政策法规征求意见中巴基斯坦清关税务

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	2025-02-26	2025-02-26	Pakistan Federal Board of Revenue (FBR) - Customs

发布02-26

意见截止03-01

生效02-26

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布S.R.O. 225 (I)2025号通知，拟修订《2001年海关规则》第484-A条。核心变动为：经瓜达尔港（Gwadar Port）转运至阿富汗的二铵磷酸盐（DAP）化肥，其清关必须提供保险担保作为财务安全凭证，以覆盖应缴关税及税费。该草案自2025年2月26日在官方公报刊登之日起，公众可在3天内提出异议或建议。此规定旨在强化过境货物的税务风险控制，直接影响相关化工品物流链的资金占用与单证要求。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the 26th February, 2025.

NOTIFICATION

(Customs)

S.R.O. 225 (1)12025.- The following draft of further amendment 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 Federal

Board of Revenue be sent within three days of publication of the draft amendment

in the official Gazette. Objections or suggestions 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 AMENDMENTS

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)