政策法规征求意见中巴基斯坦清关税务

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	2024-07-25	2024-07-25	Pakistan Federal Board of Revenue (FBR) - Customs

发布07-25

意见截止08-09

生效07-25

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布S.R.O.通知，拟修订《2001年海关规则》第886条。新规允许再生铜行业用户向监管局长申请核减进口废钢/电机废料（HS 7204.4940/4990）的完税价格，以抵扣生产精炼铜过程中产生的损耗价值。核心条件包括：进口时需预缴损耗部分的税费，且出口精炼铜的FOB价值需符合法定估值或至少实现35%增值。该草案自2024年7月25日刊登公报起<span class=

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

*. * {. ,r

Notification

Islamabad, the 25th Julry,2024.

S.R.O. to61 U)|ZO24.- 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 ofthe Sales Tax Act, 1990, section 40 ofthe Federal Excise Act,

2005 and section 237 ofthe Income Tax Ordinance,200l (XLIX of200l), is hereby

published for information ofall persons likely to be affected thereby and, as required

under sub-section (3A) ofthe said section 2l9,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. Any

objections or suggestions which may be received from any person, before the expiry

ofthe aforesaid period, shall be taken into consideration by the Federal Board of

Revenue, namely:-

DRAFTAMENDMENTS

In the aforesaid Rules, -

(l)

in rule 886, after sub-rule (4), the following new sub-rules shall be

,6* inserted, namely:-

"(4A) The users of recycled copper sector may be allowed

reduction in the value ofinput goods by the Regulatory Collector

equivalent to value of wastages (iron and steel shredded scrap)

generated during production ofrefined copper from the imported

compressor scrap (HS 7204.4940) and motor scrap (HS

7204.4990) as per determined ratios, subject to the conditions

that-

(i)

leviable duties and taxes are deposited on the wastage

upfront at the time of import deemed to be imported in

that condition; and

(ii)

FOB export value of refined copper is based on the value

determined under section 25A of Customs Act, 1969 or

minimum 3 5oZ value addition to the net recovered copper,

whichever is higher.

(4B) The value reduced under sub-rule (4A) ofrule 886 shall

be uploaded by the Regulatory Collector in WeBOC or PSW.".

[F.No.5( 1 0)EP 12021 -Pt.)

(Fa e Samad)

Secre (Export Policy)