Amendments in Customs Rules, 2001 (Rule 877, 880, 882 & 898)
Government of Pakistan
(Revenue Division)
Federal Board of Revenue
****
Notification
Islamabad, the 18th July, 2024.
S.R.O. o41-(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 (VII of 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 section 219 of the Customs Act, 1969 (IV of
1969), notice is hereby given that objections or suggestions thereon, if any, may for
consideration of the Board be sent within seven days of publication of the
amendments 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,-
(1) in rule 877,-
in sub-rule (2), for the expression "and SRO
327(1)/2008, dated 29.03.2008" the expression "SRO
327(1)/2008 dated 29.03.2008 and SRO 492(1)/2009
dated 13.06.2009" shall be substituted;
in sub-rule (3), for the expression "SRO 327(1)/2008
dated 29.03.2008", the expression "SRO 327(1)/2008
dated 29.03.2008 and SRO 492(1)/2009 dated
13.06.2009" shall be substituted; and
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 IOC° 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.";
in rule 880, in sub-rule (1), for clause (b), the following shall
be substituted, namely:-
"(b) "procurement of local input goods shall be allowed
on payment of leviable sales tax;";
in rule 882,-
in sub-rule (2), first proviso shall be omitted; and
in sub-rule (2), in the second proviso, the word
"further" shall be omitted.
in rule 898, in sub-rule (2), for the expression "SRO
327(1)/2008, dated 29.03.2008" the expression "SRO
327(1)/2008 dated 29.03.2008 and SRO 492(1)/2009 dated
13.06.2009" shall be substituted;
1F.No.5(20)EP/2013-Pt-In
zie Samad)
Secretary ( xport Policy)