Amendment in the Customs Rules, 2001

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

***x<

Notification

Islamabad, the lct'4 January,2o24.

o

S.R.O. J O (l)12024.- In exercise of the powers conferred by section 219 of

the Customs Act, 1969 (IV of 1969), 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 219, were

previously published v#e Notification No.S.R.O.1517(l)12023, dated the 2nd of

i

November, 2023, namely

In the aforesaid Rules,-

(1)

"in rule 226,, in sub-rule (4), for the expression "Board's Notification

No. SRO. 881(I)/80 dated23'd August, 1980,", the words "the relevant

tax laws" shall be substituted;

(2)

in nile 227, in sub-rule (2), for the expression "Board's Notification

No.S.R.O. 882(Iy80, dated 23'd August, 1980", the words "relevant

tax laws and notifications issued thereunder", shall be substituted;

(3)

in rule 234, for full stop at the end, a colon shall be substituted and

thereafter, the following proviso shall be inserted, namely:-

"Provided that consolidation of Sialkot Export Processing Zone

(SEPZ) export LCL cargo by an intemational supply chain

consolidator at Karachi authorized by the consignee, may be allowed

on case by case basis by the Collector of Customs exercising

jurisdiction over the Zone on submission of bank guarantee equivalent

to the value ofthe duty and taxes leviable on the goods to be exported,

as ifthe same are imported into Pakistan in that form. The consolidated

cargo shall be exported within a time period of 15 days from the date

of removal from the zone and the bank guarantee shall be released on

submission of consignment note as per Appendix-A to this sub-chapter

alongwith a copy of export Goods Declaration;

Provided further that the period of re-export, for reasons to be

recorded in writing, may be extended by the Collector of Customs for

a period not exceeding fifteen days."

(4)

after rule 236, the following Appendix-A shall be inserted, namely: -

*A

endix-A

CONSIGNMENT NOTE

Dale:

Customs CRN CoIltainer Seal No Outward Gate Pass No. and Date

No. issued at the Collectorate of ori n

Certificate:

I / We hereby certify that goods mentioned in the accompanied packing list have been placed

inside the container and the container has been sealed bv me / us.

Name and Signature ofshipper/

consolidator with stamp

(5)

in rule 525, for full stop at the end, a coron shalr be substituted and

thereafter the following proviso shall be inserted, namely:_

"Provided that the Sialkot Export processing Zone (SEPZ) l I

I

export LCL cargo may be allowed consolidation in terms of rure 234.,,; I

(6)

in rule 871, in clause (k), in sub-clause (a), after the words..direct

,,or

exporter", the words a commercial exporter,, shall be added;

(7)

in rule 872,, in sub-rule (l ), in clause (a), after the words ..ten per cent,',

the words "in USD terms for imported goods and in pak Rupees for

locallyprocured goods, on annual aggregate basis,,, shall be added;

(8)

in rule 874, after sub-rule (3), the following new sub-rule shall be

inserted, namely: -

'(3A) A manufacturer-cum-exporter falling under Category A or B

can exercise hybrid facility ofoperating as indirect exporter or

toll manufacturer as well.,,;

(9)

in rule 876, in sub-rule (l), in clause (e), for full stop at the end, a

colon shall be substituted and thereafter the following proviso shall

be inserted, namely: -

"Provided that the pDC to be submitted shall be of the bank

account for which bank statement has already been submitted to the

Regulatory Collectorate in terms of rule 875(2)(vi).,';

(10)

in rule 883, in the Table, -

(a)

against Sr.No.IV, in column (3), for the number ..4g,,, the

number "24" shall be substituted; and

(b)

against Sr.No.V, in column (3), for the number "24", the number

" 2" shall be substituted;

1

(11) in rule 886, in sub-rule (4), for full stop at the end, a colon shall be

substituted and thereafter the following proviso shall be inserted,

namely: -

"provided that a user may transfer the permissible wastages to

another user.";

(12) in rule 892, after the word and comma "sold,", the expression

"aggregate value addition," shall be inserted;

( 13) in rule 893, in sub-rule (1), for full stop at the end, a colon shall be

substituted and thereafter the following new proviso shall be added,

namely: -

"Provided further that the audit of new entrants in export

facilitation scheme, not availing any previous export scheme, may

be conducted on annual basis for the first three years."; and

(14) in rule 897, after sub-rule (2), the following new sub-rules shall be

added, namely: -

"(3) The user shall iurange or install at his premises such online

automated system to record and display details of input goods,

manufactured goods and output goods exported or supplied to

another user or vendor besides inventory position on daily basis as

may enable the Regulatory Collectorate to monitor all the activity

being done by him.

(a) The Regulatory Collector shall be responsible for overall

monitoring of the scheme.".

(15) in Appendix-IV, after the column 23, the following new column 24

shall be inserted:

(24)

Aggregate value addition on

lmported,/Locally Procured

Goods (ozi,)

lF.No.5(7)EP/20 I 9-Pt.l

1t,,.,rol*-.urchai)

Secretary (Export Policy)