政策法规征求意见中巴基斯坦清关税务

Amendment in Custom Rules, 2001

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

意见截止10-05

生效10-03

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布通知，拟对《2001年海关规则》第XXI章进行修订。核心变化在于强化过境货物（Transit Goods）的监管力度：规定风险管理系统（RMS）必须至少选取25%的过境货物进行扫描，以及至少10%进行人工查验。此外，修改了担保流程，取消“自动”标记表述，明确评估完成后需凭报关单获取银行保函或支付处理费。该草案于2023年10月3日发布，公众可在官方公报刊登后两天内提出异议。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

NOTIFICATION

(CUSTOMS)

Islamabad, the 3rd October, 2023.

1395 (1)/2023.- The following draft of certain further amendments in

S.R.O.

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

exercise of the powers conferred by section 219 of 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), is hereby

published for information of all persons likely to be affected thereby and, as required

by sub-section (3A) of section 219 of the Customs Act, 1969 (IV of 1969), notice is

hereby given that objections or suggestions thereon, if any, may for consideration of

the Board be sent within two days of publication of the draft amendments in the

official Gazette. Any objections or suggestions which may be received from any

person, before the expiry of the aforesaid period, shall be taken into consideration

by the Federal Board of Revenue, namely: -

DRAFT AMENDMENTS

In the aforesaid Rules, in Chapter XXI.-

in rule 473, for sub-rule (3), the following shall be substituted, namely: -

"(3) After filing of GD, a minimum of twenty-five percent consignments of

transit goods shall be selected for scanning and a minimum of ten percent for

examination by the Risk Management System (RMS) while those

consignments cleared by RMS shall be forwarded to the respective terminal

operator for delivery and to the sealing officer for sealing"."

in rule 475, in sub-rule (3), for the expression "up to 20%" the expression "A

minimum of twenty-five percent consignments of transit goods shall be

selected for scanning and a minimum of ten percent for examination by the

Risk Management System (RMS)."

in rule 484E, sub-rule (1) after the words "consignment shall be subjected to

the" the words "minimum of twenty-five (25) percent consignments of transit

goods shall be selected for scanning and a minimum of ten (10) percent for

examination by the Risk Management System (RMS)" shall be added.

(4) in rule 484S, -

in sub-rule (7), the expression "auto-" shall be omitted.

for sub-rule (8), the following shall be substituted, namely: -

"(8) After completion of assessment, the GD will be marked to the

security officer for obtaining GD wise bank guarantee or to the bank

for payment of processing fee as the case may be."; and

sub-rule (9), shall be omitted.

[C. N0.1(14)T&BT/20131

(Shakir Muha:c1)

Secretary T&BT