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政策法规 现行有效巴基斯坦清关税务

Amendment in Customs Rules, 2001 regarding amendment in Cross Stuffing Rules

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2023-03-312023-03-31Pakistan Federal Board of Revenue (FBR) - Customs
发布03-31
生效03-31
摘要总结AI 辅助解读
巴基斯坦联邦税务局(FBR)发布通知 S.R.O.420(I)/2023,对《2001年海关规则》中关于交叉装运(Cross Stuffing)的条款进行修订。核心变化是将适用范围从单一的“海港(seaport)”扩展至“海关港、码头及离岸码头(customs-ports, terminals or off-dock terminals)”,并明确了在经批准的地点内进行操作的要求。该修订旨在规范货物在不同港口或设施间的转运与重新装箱流程,消除原有术语限制,提升物流灵活性。
官方原文
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GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

NOTIFICATION

(CUSTOMS)

Islamabad, the 31st March, 2023.

S.R.0.420(I)/2023.- In exercise of the powers conferred by section 219 of the

Customs Act, 1969 (IV of 1969), the Federal Board of Revenue is pleased to direct

that the following further amendments shall 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. 287(1)/2023, dated the 3' day of March,

2023, namely:-

In the aforesaid Rules, —

(1) in rule 471, sub-rule (1),-

in clause (iia), the expression "(Operations)" shall be omitted; and

in clause (xa), for the expression "in the premises of the port or at off

dock terminal", the expression "in the approved places within premises

of customs-ports, terminals or off-dock terminals" shall be substituted;

(2) in rule 484R, -

in sub-rules (1), (2) and (5), for the word "seaport", the expression

"customs-ports or" shall be substituted; and

in sub-rule (8), the expression "(Operations)" shall be omitted;

in rule 484S,-

(3)

in the title, for the word "seaport", the expression "customs-ports and

terminals" shall be substituted; and

in sub-rules (1) and (3), for the word "seaport", the expression "customs-

ports and" shall be substituted;

(4) in rule 4841,-

in the marginal heading, the words "seaport" shall be omitted; and

in sub-rule (8), for the word "seaport", the word "terminal" shall be

substituted; and

(5) in rule 484U, in sub-rule (4), for the word "seaport", the expression "off-dock

terminal" shall be substituted.

[C. No.1(4)T&BT/20211

(Shakir Muhammad)

Secretary T&BT

§
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