政策法规征求意见中巴基斯坦清关税务

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

发布03-03

意见截止03-18

生效03-03

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》中关于交叉装运（Cross-stuffing）的条款进行修订。主要变更包括：在Rule 471、484R、484S、484T及484U中，将原术语“seaport”（海港）统一替换为更广泛的“customs-ports or terminals”（海关口岸或码头），并删除部分冗余表述。此举旨在规范港口及内陆终端的货物操作地点定义。根据程序，公众可在官方公报刊登后15天内提出异议或建议。目前处于征求意见阶段，尚未正式生效执行。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

NOTIFICATION

(CUSTOMS)

Islamabad, the 3rd March, 2023.

S.R.O. 2.9,7 (012023.- The following draft of certain further amendments in

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 be sent for

consideration of the Board within fifteen 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, —

(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)

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

terminals" shall be substituted; and

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

ports and" shall be substituted;

(4) in rule 484T,-

in the title, 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 "customs-

ports of' shall be substituted.

[C. No.1(4)T&BT/2021-1

(Shalcir Muhammad)

Secretary T&BT