Amendment in Customs Rules, 2001
Government of Pakistan
(Revenue Division)
Federal Board of Revenue
*****
th
Islamabad, the 30 January, 2025.
NOTIFICATION
S.R.O. 82. (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 under sub-section (3A) of the said section 219, was previously
published vide Notification No. S.R.0.1621(1)/2024, dated the 1st day of October, 2024, namely:-
In the aforesaid Rules, in Chapter 300C1X, after Sub-Chapter 5, the following new Sub-
Chapter 6 shall be added, namely:-
"Sub-Chapter 6
Regulatory Mechanism for Import of Vehicles by the Concession Holders and their
Operating Companies for Construction, Development and Operations of Gwadar Port and
Gwadar Free Zone Area Rules, 2025
870E. Short title and commencement — This regulatory mechanism shall be called the
Import of Vehicles by the Concession Holders and their Operating Companies for Construction,
Development and Operations of Gwadar Port and Gwadar Free Zone Area Rules, 2025.
(2) These rules shall come into force at once.
870F. Definitions.— In these rules, unless there is anything repugnant in the subject or
context, -
"Authority" shall have the same meaning as assigned thereto in the Gwadar
Port Authority Ordinance, 2002 (LXXVII of 2002);
"Collector of Customs", in relation to these rules, means the Collector of
Customs, Gwadar in whose jurisdiction Gwadar port and Free Zone is
established;
"concession-holder" means China Overseas Ports Holding Company Limited
(COPHCL) and its operating companies engaged in construction, development
and operations of Gwadar port and Gwadar Tax free zone area; and
"Declaration Form" means the declaration form set out on the format in
Annex-A submitted by the importing company in respect of vehicles being
imported.
870G. Eligibility.— The concession holders and its operating companies shall be eligible
to import vehicles under PCT Code 9917(3) (iii) of the Pakistan Customs Tariff.
870H. Declaration form for import of vehicles.- The eligible importer shall furnish to
the Authority or any other officer authorized by it in this behalf details of vehicles intended to be
imported for the sole purpose of construction, development and operations of Gwadar Port and
Free Zone Area, and the Authority or the officer authorized by it, as the case may be, shall
ascertain actual requirement of such importer based on the nature of activities of the importer
strictly in accordance with the scope as defined under PCT Code 9917(3) (iii) of Pakistan Customs
Tariff. The Authority shall also take into account vehicles which have already been imported prior
to issuance of the regulatory mechanism in order to regularize the same in terms of their bonafide
use and to ascertain future requirements of concerned importer:
Provided that in case of operational vehicles, maximum two motor cars up to 1600cc and
three 4x4 pick-ups shall be considered in addition to coaster/bus for workers as per the requirement
to be determined by the authority.
- Verification of Declaration Form and certification by the Authority.- In order
to avail exemption under PCT Code 9917(3) (iii) of Pakistan Customs Tariff, eligible importer
shall furnish to the Authority a Declaration Form duly signed by the chief executive officer of the
Company which shall be certified by the Authority, i.e. Chairman of Gwadar Port Authority, in
respect of each vehicle imported, certifying in prescribed manner that such imported vehicles are
genuine and bonafide requirements for construction, development and operations of Gwadar Port
and Free Zone Area in accordance with the prescribed quotas to be determined by the Authority.
The Authority shall verify that the conditions in these rules have been satisfied before the issuance
of this Authorization. The Authority shall be responsible to ensure that all other conditions as per
these rules have also been fulfilled by the importer and the vehicles are bonafide requirement of
the company and the same are in commensuration of their business activity before certifying
Dyi
genuineness of request/declaration of the importer.
Authorization letter for import of vehicles. — The Authority shall verify
genuineness of request of the importing company,, and after getting formal approval of the import
of vehicles from the Division to which business of maritime affairs stands allocated, an
authorization letter as per actual requirements of the eligible company on the format as per Annex-
B shall be submitted by the Authority through WeBOC system. Thereafter, the importing company
shall initiate the process of import.
Clearance by the Customs Department.- At the time of import, the importer
shall furnish to the Collector of Customs on the format as set out in Annex-C an undertaking to
abide by the conditions as laid down in the PCT Code 9917 (3)(iii) of the Pakistan Customs Tariff
and rules made thereunder failing which they shall be liable to pay the duty and taxes as leviable
on each vehicle at the time of import and any other penalties that may be imposed in accordance
with the law. The clearance of vehicles shall strictly be handled by the Collectorate of Customs,
Gwadar in order to properly monitor such imports and to ensure centralization of record and data.
However, if import is made from any other port, the same shall be processed through
Transshipment Permit (TP) for destination Port Gwadar for clearance at Gwadar Collectorate.
870L. Registration.— All such vehicles shall be registered with MRAs by the Excise and
Taxation department as provided in the Motor Vehicle Ordinance, 1965. The importer shall submit
the copy of registration certificate of each vehicle within thirty days of the registration of the
vehicles imported under these rules to the Collectorate of Customs Gwadar for record.
Record keeping. — The importer and the Authority shall maintain record for each
vehicle imported under PCT Code 9917(3) (iii) of the Pakistan Customs Tariff as per Annex-D,
and shall produce on demand such record and the vehicles as may be required for inspection by an
officer of Customs not below the rank of an Assistant Collector of Customs working in
Collectorate of Customs, Gwadar or any other officer authorized by the Federal Board of Revenue
(FBR) in this regard.
Disposal of vehicles.- The vehicles imported and cleared under these Rules shall
not be sold or otherwise disposed of without prior approval of the FBR. In case the vehicles is/are
sold or otherwise disposed of without prior approval of the FBR or before the period of ten years
from the date of their importation, the same shall be subject to payment of statutory rates of duties
and taxes as were applicable at the time of import. In case such vehicle(s) is/are sold or otherwise
disposed of after ten years of their importation, the same shall be subject to payment of 50 % of
duties and taxes as were applicable at the time of import. The vehicles may, however, be allowed
to be transferred to other entities/concession holder or its operating companies, covered under the
scope of PCT Code 9917(3) (iii) of the Pakistan Customs Tariff with prior approval of the FBR.
- Surrender of vehicles. — (1) The vehicles imported without payment of duty and
taxes availing the benefit of these rules may be surrendered at any time to the Collector of Customs,
Gwadar for further disposal or departmental use.
(2) In case the vehicles are sold, transferred or otherwise disposed of in violation of
any of the conditions of these rules in respect of the PCT Code 9917(3) (iii) of the Pakistan
Customs Tariff, the whole of customs-duties and taxes leviable at the time of import shall become
payable along with any other penal action as per law.
Annex-A
Declaration Form
Name of Company importing the vehicle:
Address of the Company:
Contact Details (Tel, Fax, Email):
- Vehicle(s) to be imported:
Sr. Type of Vehicle Make Model Year of Country of Quantity
Manufacturing Origin
No.
Purpose: (Tick the appropriate box)
Construction Development Operation
Port of Shipment: (Tick the appropriate box)
China Japan Other(s)
Please
Specify
Port of Discharge: Tick the appropriate box)
Gwadar Karachi Other(s)
Please Specify
Expected date of arrival of vehicle(s);
Undertaking
I / We undertake that the above-mentioned vehicles(s) are genuine and bonafide requirement for
construction, development and operation of Gwadar Port and the Free Zone of Gwadar Port. It is further
certified that the above vehicles(s) shall not be used for any other purpose.
Name & Signature of CEO of Importing Company:
CNIC No./Passport No.
Date:
Annex-B
AUTHOIZATION
(To be filled in by the Chairman GPA (Authority) or his Authorized officer)
Name of NTN/STN of the importer:
Approval No.
Details of vehicle(s):
S # HS Code Description / Type Make Model Country Quantity Remarks /
of vehicle of Origin Justification
It is certified that the above-mentioned vehicles(s) are genuine and bonafide requirement of the above-
named importer for construction, development and operation of Gwadar Port and development of Free Zone
of Gwadar Port and the same shall be used exclusively for this purpose. It is also certified that other
conditions given in the rules have also been fulfilled by the importer and verified by the Authority.
The importer, M's , is accordingly authorized to import vehicle(s) as per details given being
genuine bonafide requirement for construction, development and operations of Gwadar Port and its Free
Zone Area.
Name & Signature:
Designation:
Date:
Annex-C
UNDERTAKING
I/We do hereby undertake that we shall abide by the conditions laid down in this Notification failing which
we shall pay the customs-duties and other taxes as leviable on each vehicle(s) at the time of import and any
other penalties as may be imposed by the Customs in this behalf.
1/We also undertake that the prescribed record for each vehicle imported under PCT Code 9917(3) (iii) of
Pakistan Customs Tariff shall be maintained as required under the law, and shall be produced for inspection
along with the vehicle(s), as and when may be required by an officer of Customs not below the rank of
Assistant Collector or any other officer authorized by the Federal Board of Revenue in this behalf.
Name and Signature of CEO of Importing Company:
CNIC No. / Passport No.
Date:
Annex-D
Register/Record to be maintained by the eligible importer and the Authority in respect of vehicles
imported under PCT Code 9917(3) (iii) of Pakistan Customs Tariff
S # Approval GD Description Make Model Country Quantity Present
Number Number / Type of of Origin Condition /
and Date vehicle Status of
Imported imported
vehicle
))
[C.No.2(3)L&P/2020-Pt]
(Zakir Muha mad)
Secretary (Law and rocedure)