政策法规现行有效巴基斯坦清关税务

Amendments in rule 840 & 842 of the 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	2024-06-28	2024-06-28	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-28

生效06-28

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）于2024年6月28日发布通知，修订《2001年海关规则》第840条和第842条。核心变更在于瓜达尔自由区（Gwadar Free Zone）与关税区（Tariff Area）之间的交易。新规明确允许此类区内-区外交易使用巴基斯坦卢比（Pak Rupees）进行结算，此前可能受限于外币或其他严格规定。此举旨在简化瓜达尔港区的贸易流程，降低汇兑成本与合规门槛，直接改变相关主体的支付义务与申报方式。

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

*****

Islamabad, the 28 June, 2024.

NOTIFICATION

S.R.O. foe 6 (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 under sub-

section (3A) of the said section, were previously published vide Notification No.S.R.O.

805(1)/2024, dated the 3r day of June, 2024, namely:-

In the aforesaid Rules, in Chapter XXXIX, in sub-chapter 1,-

in rule 840, in sub-rule (1), after the word "countries", the expression

"provided that the transaction between Gwadar free zone and tariff area

shall be allowed in Pak rupees" shall be added; and

in rule 842, in sub-rule (1), after the word "thereunder", the expression

provided that the transaction between Gwadar free zone and tariff

f‘,

area shall be allowed in Pak rupees" shall be added.

[C.No.2(3)L&P/2020]

(Fa le Samad)

Secretary aw and Procedure)