Regarding draft amendments in rule 870A, 870B & 870C of the Customs Rules, 2001
Government of Pakistan
(Revenue Division)
Federal Board of Revenue
*****
Islamabad, the 8th January, 2025.
NOTIFICATION
S.R.O. azt (1)72025.- The following draft of certain further amendment in the Customs
Rules, 2001, which the Federal Board of Revenue proposes to make in exercise of its 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), 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 Board be sent within fifteen
days of publication of the draft amendments in the official Gazette. Objections or suggestions
which may be received from any person, before expiry of the aforesaid period, shall be taken into
consideration by the Federal Board of Revenue, namely:-
DRAFT AMENDMENTS
In the aforesaid Rules,-
in rule 870A, after clause (g), the following new clauses shall be inserted,
namely;-
"(ga) "one window facility" shall have the same meaning as assigned thereto
under clause (k) of section 2 of the Special Technology Zones
Authority Act, 2021 (XVII of 2021);
(gb) "Pakistan single window or "PSW" shall have the same meaning as
assigned thereto under clause (m) of sub-section (1) of section 2 of the
Pakistan Single Window Act, 2021 (III of 2021);";
for rule 870B, the following shall be substituted, namely:-
"870B. Registration to operate under Pakistan single window system.-
(1) The licensee of the Authority, after acquisition of a valid licence from the
Authority, shall apply for a subscription to the PSW as per applicable rules
under the Pakistan Single Window Act, 2021 (III of 2021).
The user ID of a licensee of the Authority may be blocked by the
Collector of Customs or any Customs officer designated by the Collector upon
any violation under the Act or these rules on the request of the Authority
provided an opportunity of being heard was provided to the licensee by the
Authority of competent jurisdiction.
Upon constitution of any offence investigated by the authority of
competent jurisdiction under the Act or relevant rules, the Collector of Customs
or any Customs officer designated by the Collector may temporarily restrict the
licensee's access in the PSW or its allied system following which the licensee
shall be barred from availing the services of the PSW, its allied components or
services, to the extent of the functions regulated by STZA provided that a
notice, electronically or otherwise, as the case may be, shall be issued within
three days of restricting access to the PSW platform after providing the licensee
the opportunity of being heard."; and
(3) in rule 870C,-
in sub-rule (3), for the expression "registered under the Customs
Computerized System through a unique user ID", the words "subscribed
to the PSW" shall be substituted;
for sub-rule (4), the following shall be substituted, namely:-
"(4) Upon the import of every consignment, the authorized
officer of STZA shall certify in the prescribed manner and format, as
per Appendix-A, through STZA's one window facility and thereafter
the approved list shall be shared with PSW electronically by STZA's
one window facility."; and
for sub-rules (6) and (7), the following shall be substituted, namely:-
"(6) Only those goods shall be considered for the benefits under
these rules and PCT heading 9917 (4) of the First Schedule to the
Customs Act, 1969 (IV of 1969) which are transmitted to the PSW by
the STZA's one window facility and the quantities shall be auto-debited
by the system as per goods imported and cleared by Customs.
(7) A goods declaration or single declaration filed in respect of
the goods imported for a Zone along with other documents showing
details of the goods as required under the Act and the rules made there
under shall be assessed by concerned officer of the Customs
Collectorate to ascertain the admissibility of claimed exemptions in
respect of goods imported.".
[C. No.2(3)/L&P/20201
(Zakir Muh mmad)
Secretary (Law & Procedure)