政策法规现行有效巴基斯坦清关税务

Imposition of Processing fee @10% ad-valorem under Section 18D of the Customs Act, 1969

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	2023-10-03	2023-10-03	Pakistan Federal Board of Revenue (FBR) - Customs

发布10-03

生效10-03

摘要总结AI 辅助解读

巴基斯坦联邦收入委员会（FBR）发布通知，依据《1969年海关法》第18D条，对经巴基斯坦过境至阿富汗的特定商业货物征收10%从价处理费。该费用适用于糖果巧克力、鞋类、机械电气（排除家电CBU）、毛毯家纺及服装等五大类HS编码商品。新规自2023年10月3日起生效，此前已提交的阿富汗过境货物申报单（AT-GDs）不受影响。此举直接增加了相关品类过境贸易的成本结构。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

NOTIFICATION

(CUSTOMS)

Islamabad, the 3 October, 2023.

S.R.0.13Bo(1)/2023.- In exercise of the powers conferred by section 18D of

the Customs Act, 1969 (IV of 1969), the Federal Government is pleased to impose

processing fee at the rate of 10% ad valorem on the following Afghan transit

Commercial goods imported into Afghanistan in transit via Pakistan, namely:-

S.No. Major Categories Major HS Codes

1 Confectionaries and 1704.1000, 1704.9010, 1704.9090, 1804.0000,

Chocolates 1805.0000, 1806.2010, 1806.2090, 1806.3100,

1806.3200, 1806.9000

2 Footwear 6401.9200, 6401.9900, 6402.1900, 6402.2000,

6402.9900, 6403.1900, 6403.4000, 6403.5900,

6403.9100, 6403.9900, 6404.1100, 6404.1900,

6404.2000, 6405.1000, 6405.2000, 6405.9010,

6405.9090, 6406.1000, 6406.2010, 6406.2090,

6406.9000

3 Machinery Ch 84 & 85 excluding Home Appliances CBUs

(Mechanical and HS Codes

Electrical)

4 Blankets and Home 6301, 6302, 6303, 6304, 6305, 6306, 6307, 6308,

Textiles 6310

5 Garments 6101, 6102, 6103, 6104, 6105, 6106, 6107, 6108,

6109, 6110, 6111, 6112, 6114, 6115, 6116, 6117,

6201, 6202, 6203, 6204, 6205, 6206, 6207, 6208,

6209, 6210, 6211, 6212, 6213, 6214, 6215, 6216,

6217

The Provisions of this notification shall not be applicable on the Afghan Transit

Goods Declarations (AT-GDs) filed prior to issuance of this notification.

[C. No.1(14)T&BT/2013-Pt