政策法规现行有效巴基斯坦清关税务

Amendment in Customs Rules, 2001 (EFS Rules, 2021)

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	2024-08-20	2024-08-20	Pakistan Federal Board of Revenue (FBR) - Customs

发布08-20

生效08-20

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 120(1)/2024号通知，修订《2001年海关规则》中关于出口友好方案（EFS）的条款。核心变更包括：在Rule 877中明确允许特定辅料（如纽扣、拉链、鞋底等）及无外汇支出的标签/印刷品在满足配额和投入产出比条件下，经监管分局批准即可进口，无需提交IOCO或EDB审批；同时简化了本地采购流程，规定本地投入品仅需缴纳销售税即可采购（Rule 880），并删除了Rule 882中的部分限制性 proviso。该修订旨在降低纺织及成衣出口企业的合规成本与行政门槛。

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

,{.***

Notification

Islamabad, tht)P& August, 2024.

/r8l

S.R.O. U)12024.- 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 ofthe Federal Excise Act, 2005 and section 237 ofthe Income

Tax Ordinance,200l (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, the same having been previously published vide Notification No. S.R.O

1042(l)12024 dated 18'h Ju|y,2024, as required by sub-section (3A) of section of

section 219 of the Customs Act, 1969 (IV of 1969), namely:-

In the aforesaid Rules,-

(l)

in rule 877,-

(i) in sub-rule (2), for the expression "and SRO

327(l)12008, dated 29.03.2008" the expression ", SRO

4 327(I)12008 dated 29.03.2008 and SRO 492(Iy2009

dated 13.06.2009" shall be substitutedl

(ii)

in sub-rule (3), for the expression "SRO 327(1y2008

dated29.03.2008", the expression ", SRO 327(l)12008

dated 29.03.2008 and SRO 492(I)12009 dated

13.06.2009" shall be substituted; and

(iii)

for sub-rule (10), the following shall be substituted

namely:-

"(10) Buttons, belts, pads, velcro tapes, hangers,

special labels, price labels, tags, special buttons, push

buttons, rivets, eyelets, buckles, special brand tags,

zippers, locker loops, unit soles with heels, soles,, heels,

valves and bladders for footballs, textile designs,

artwork transparencies, polypropylene woven and jute

bags imported for use in readymade garments,

foundation garments, textile made-ups, footwear etc.

where there is no wastage generated during

manufacturing for exports shall be allowed to be

imported against quota and input-output ratio declared

by the EFS user subject to approval and verification by

the Regulatory Collectorate without referring the case

to IOCO or EDB as the case maY be:

Provided that tags and printed materials supplied by

a foreign supplier without the involvement of foreign

exchange from Pakistan shall be allowed to be imported

without any quantitative restriction for the purpose of

this Chapter.";

(2) in rule 880, in sub-rule (1), for clause (b), the following shall

be substituted, namely:-

"(b) "procurement oflocal input goods shall be allowed

on payment of leviable sales tax;";

(3)

in rule 882,-

(i)

in sub-rule (2), first proviso shall be omitted; and

(ii)

in sub-rule (2), in the second proviso, the word

"further" shall be omitted.

(4) in rule 898, in sub-rule (2), for the expression "SRO

327(l)l2OO8, dated 29.03.2008" the expression SRO

327(I)12OO8 dated 29.03.2008 and SRO 492(I)/2009 dated

I 3.06.2009" shall be substituted.".

(20)EPi20 -Pt-lll

LF.No. 5 1 3

( e Samad

Secretary (Export Policy)