政策法规现行有效巴基斯坦清关税务

Amendment in 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	2024-11-20	2024-11-20	Pakistan Federal Board of Revenue (FBR) - Customs

发布11-20

生效11-20

摘要总结AI 辅助解读

巴基斯坦联邦收入委员会（FBR）于2024年11月20日发布通知，修订《2001年海关规则》第XIV章。新规明确将“伊朗承运人”纳入过境运输定义，并规定经Taftan口岸至奎达NLC干港的货物若由伊朗承运人进行转运，必须向Taftan海关估价局提交相当于应缴关税及税款的银行保函。若伊朗承运人滥用转运便利，该保函将被没收并面临其他处罚。此措施旨在强化巴伊双边公路货运协议下的税务合规与风险控制。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the 20 November, 2024.

NOTIFICATION

S.R.O. Iq 13 (1)/2024.- 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 amendments 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.0.1645(1)/2024, dated the 23 day of October, 2024, namely:-

In the aforesaid Rules, in Chapter XIV,-

in rule 326, in clause (c), after the word "Trust", occurring for the third

time, the expression "Iranian carrier as defined in Article 2 of the

Agreement on Bilateral Road Transportation of Goods between the

Government of the Islamic Republic of Pakistan and the Government

of the Islamic Republic of Iran, 1987" shall be inserted; and

in rule 328, after sub-rule (6), the following new sub-rule shall be

inserted, namely:-

"(6A) In case of transshipment of goods through

Iranian carrier from Taftan to NLC Dry Port,

Quetta, the Iranian transport operator shall furnish a

bank guarantee equivalent to the amount of leviable

customs duties and taxes on goods meant for

transshipment, as determined by the Collectorate of

Customs Appraisement, Taftan, in terms of clause

(7) of Article 7 of the Agreement on Bilateral Road

Transportation of Goods between the Government

of the Islamic Republic of Pakistan and the

Government of the Islamic Republic of Iran, 1987.

The amount of bank guarantee shall be forfeited

apart from other consequential penal action under

the Act, and the rules made thereunder, if the Iranian

carrier misuses the facilities of the transshipment of

the imported goods.".

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

(Rizwan mo-02 \t4

Secretary (Transit & Border Trade)