政策法规征求意见中巴基斯坦清关税务

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	2024-10-23	2024-10-23	Pakistan Federal Board of Revenue (FBR) - Customs

发布10-23

意见截止11-07

生效10-23

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布海关规则修正案草案，拟在《2001年海关规则》第326条及328条中引入“伊朗承运人”概念。核心变动在于规范经塔夫坦口岸至奎达NLC干港的过境货物：要求伊朗运输运营商提供相当于应缴关税和税款的银行保函。若违规使用过境便利，保函将被没收并面临处罚。该通知于2024年10月23日发布，公众可在官方公报刊登后15天内提出异议或建议。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the 23' October, 2024.

NOTIFICATION

(Customs)

S.R.0.1446(1)/2024.- The following draft of certain further amendments 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, 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 this Notification in the official Gazette. Any 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 XIV,-

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

(1)

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 added; and

(2) 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 *Yr

(Rizwan m

Secretary (Transi & Border Trade)