政策法规现行有效巴基斯坦清关税务

Amendment in Customs Rules 2001, notified vide SRO1402(I)/2023 dated 07.10.2023

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	2023-11-27	2023-11-27	Pakistan Federal Board of Revenue (FBR) - Customs

发布11-27

生效11-27

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 1111(I)/2023通知，对《2001年海关规则》进行修订。该通知修正了此前SRO 1402(I)/2023号通知的第(11)段条款，明确了阿富汗过境贸易货物（Afghan Transit Trade cargo）的豁免适用期。根据新规，在2023年10月3日至2023年11月16日期间抵达巴基斯坦港口的阿富汗过境货物，不受原通知相关条款约束；自2023年11月17日起，原规定恢复适用。此调整旨在解决特定时间窗口内货物的清关合规性问题。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

NOTIFICATION

(CUSTOMS)

Islamabad, the 27 November, 2023.

In exercise of the powers conferred by section 219 of

S.R.O. 11 I I (1)12023.-

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 to the extent of amendments made vide

Notification No. SRO. 1402(1)/2023 dated the 7th day of October, 2023, be made in

the Customs Rules, 2001, which, as required by sub-section (3A) of the said section

219, were previously published vide Notification No. S.R.O. 1709(1)/2023, dated the

24 day of November, 2023, namely:-

In the aforesaid Notification No.S.R.0.1402(1)/2023, for paragraph (11), the

following shall be substituted, namely:-

"(11) The provisions of this Notification shall not be applicable

to the Afghan Transit Trade cargo arrived at Pakistani ports as

determined from the berthing date of the vessel during the

period commencing on the 3' day of October, 2023 and ending

on the 16 day of November, 2023 an shall apply thereafter.".

[C. No.1(14)T&BT/20131

(Shakir MuCmad)

Secretary

(Transit & Border Trade)