Amendment in Section 18D of the Customs Act, 1969 vide SRO 1380(I)/2023 dated 03.10.2023
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 1112(I)/2023，修正此前SRO 1380(I)/2023关于第18D条的适用规定。核心变更在于明确豁免期：凡在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贸易货物（以船舶靠泊日期为准），不适用原通知规定；自2023年11月17日起，相关规定正式生效并适用于此类货物。此举旨在厘清过渡期内阿富汗过境货物的税务与清关待遇边界。
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
*****
NOTIFICATION
(CUSTOMS)
th
Islamabad, the 27 November, 2023.
S.R.O. 1112 (I)12023.- In exercise of the powers conferred by section 18D of
the Customs Act, 1969 (IV of 1969), the Federal Government is pleased to direct
that in its Notification No. 1380(1)/2023, dated the third day of October, 2023, for
paragraph 2, the following shall be substituted, namely:-
"(2) The provisions of this Notification shall not be applicable on 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 16th day of
November, 2023 and shall apply thereafter.".
[C. No.1(14)T&BT/20131