政策法规现行有效巴基斯坦清关税务

Amendment in S.R.O 102(I)/83 dated 12.02.1983 under section 9(b) and (c) of 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	2023-03-13	2023-03-13	Pakistan Federal Board of Revenue (FBR) - Customs

发布03-13

生效03-13

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布通知，修订1983年第102号S.R.O.通告。依据《1969年海关法》第9(b)和(c)条，在附表新增第28项条目，明确将阿富汗托尔哈姆（Torkham）边境站的“国际巴士对面基本健康终端单元（BHU）”纳入监管范围。该条目涵盖通过巴士服务往返的国际旅客及其随身/非随身行李。此修订旨在规范陆路口岸特定区域的通关与免税待遇管理，自2023年3月13日起生效。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

NOTIFICATION

Islamabad, the 13t March, 2023.

SR0.346(1)/2023.- In exercise of the powers conferred by clauses (b) and (c) of

section 9 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 its Notification No. S.R.0

102(1)/83, dated the 12th day of February, 1983, namely:-

In the aforesaid Notification, in the Schedule, in column (1), under heading `IY,

after Serial No.27 and the entries relating thereto in columns (2) and (3), the following new

serial number and the corresponding entries relating thereto shall be added, namely:-

"28. International Bus Opposite Basic Health (a) International passengers

Terminal Unit (BHU), Torkham coming from/going to

Afghanistan via Customs

border station Torkham

availing bus service.

(b) Accompanied/unaccompanied

baggage thereof.

{C.No. 1(1)T&BT/2023}

(Shah]: Mtiifnftrriad)

Secretary (T&BT)