Amendment in Customs Rules, 2001

I

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

* ,' +

't<

Notification

Islamabad, the olh(ovember, 2023'

S.R.O. Iit ? $)tzoZl'- The following draft of certain further amendments in

the Customs Rules, 2001 , which the Federai Board of Revenue proposes to make in

exercise of the powers conferred by section 219 of the customs Act, 1969 (lV of

1g6g), section sb ofthe Sales Tax Act, 1gg0 (VII of 1990), section 40 ofthe Federal

pxciseAct,2005andsection23TofthelncomeTaxOrdinance'2001(XLIXof

ioo t1, l. hereby published for information ofall persons likely to be affected thereby

und, u, requiredunder sub-section (3A) of the said section 219, notice is hereby

given that objections or suggestions thereon, if any, may, for consideration by the

Eoard, be ."nt *ithin nrteJn'auyr of publication of this notification in the official

Gazette.Objections or suggestions reieived, ifany, before.expiry ofthe aforesaid

period shallte taken into consideration by the Board, namely:-

DRAFT AMENDMENTS

In the aforesaid Rules,-

(l)

rule226,insub-rule(4),fortheexpression"Board'sNotification

No. SRO. 881(Iy80 dated 23'd August' 1980 shall,", the words "the

relevant tax laws shall" shall be substituted;

(2) inru|e227.,insub-rule(2),fortheexpression..Board'sNotification

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

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

r (3) inrule234,forfullstop,colonshallbesubstitutedandthereafter'the

following proviso shall be inserted, namely:-

..provided that consolidation of sialkot Export Processing Zone

(SEPZ) export LCL cargo by an- international supply chain

ionrotiOutoi at Karachi authorized by the consignee' may be allowed

on case to case basis by the Collector of Customs exercising

jurisdiction over the Zone insubmission of bank guarantee equivalent

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

as if the same are imported into Pakistan in that form ' The consolidated

.".g" .lrlf be exported within a time period of 15 days from the date

of lmoval liom 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 expon Goods Declaration.,,;

@) alter rule 236,the following Appendix-A shall be inserted, namely:-

,,4,

endix-A

CONSICNMENT NOTE

Date;

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

No. issued at the Collectorate of ori n

Certificate:

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

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

Name and Signature ofshipper/

consolidator wirh stamp

(5) in rule 525, for full stop, colon shall be substituted and thereafter the

foliowing proviso shall be inserted, namely:-

r "Provided that the Sialkot Export ProcessingZone (SEPZ) export LCL

cargo may be allowed consolidation in terms of rule 234.";

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

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

(7)

in rule 872, in sub-rule (1),-

(a) in clause (a), after the words "ten per cent", the words "in USD

terms", shall be added; and

(b)in clause (e), for the words "against international tenders", the

expression "to industrial units, projects, institutions, agencies

and organizations, entitled to import the same at concessionary

rates or to exempt projects or sectors in Pakistan" shall be

substituted.;

(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.";

(e) in rule 876, in sub-rule (1), in clause (e), for full stop, 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).";

l0)

( in rule 883, in the Table,-

(a) against Sr.No.lV, in column (3), for the number "48"' the

number "24" shall be substituted; and

(b)

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

"12" shall be substituted;

r

(11) in rule 884, for the words "against intemational tenders", wherever

occurring, the expression "to industrial units, projects, institutions,

agencies and organizations, entitled to import the same at

concessionary rates" shall be substituted;

( l2) in rule 886, in sub-rule ( ), for full stop, at the end, 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.";

(13) in rule 893, in sub-rule (l ), after the existing proviso, the following

new proviso shall be inserted, 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

inserted, namelY:-

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

automated system to record and display details of input goods'

,nu.rrfu"t*"i goods and output goods exported or supplied to

another user oivendor besides inventory position on daily basis as

may enable the Regulatory Collectorate to monitor all the activity

being done by him.

(4)The Regulatory Collector shall be responsible for overall

monitoring of the scheme."'

rZ^ftt"t/

tF.No.5(7)EP/20 1 9-Pt.l

t[..i\a Aman)

Secreiary (Export PolicY)