政策法规现行有效巴基斯坦清关税务

Amendment in Customs 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	2022-09-22	2022-09-22	Pakistan Federal Board of Revenue (FBR) - Customs

发布09-22

生效09-22

摘要总结AI 辅助解读

巴基斯坦联邦税收委员会（FBR）发布S.R.O. (1)2022通知，修订《2001年海关规则》第296、342及871条。核心变更在于简化享受优惠税率进口资格的认定范围，将原先分散列举的特定实体统一概括为“有权以优惠税率进口的工业单位、项目、机构、代理及组织”。此举旨在消除原有条款中可能存在的歧义或冗余限制，明确只要具备相应优惠资格即可适用相关海关程序，直接影响依赖关税减免政策的进口商及其代理人的申报合规性。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

NOTIFICATION

Islamabad, the /lit 'September, 2022.

S.R.O. (1)12022.- 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), the Federal Board of Revenue is pleased to direct that the

following further amendments shall be made in the Customs Rules, 2001, namely:-

In the aforesaid Rules,-

i. rule 296, in clause (g),-

sub-clause (ii) shall be omitted; and

for sub-clause (iii), the following shall be substituted, namely,-

"(iii) to industrial units, projects, institutions, agencies and

organizations, entitled to import the same at concessionary rates; and";

in rule 342, in clause (d1),-

sub-clause (ii) shall be omitted; and

for sub-clause (iii), the following shall be substituted, namely,-

."(iii) to industrial units, projects, institutions, agencies and

organizations, entitled to import the same at concessionary rates; and";

and

iii. in rule 871, in clause (k),-

sub-clause (b) shall be omitted; and

for the sub-clause (c), the following shall be substituted, namely,-

"(c) to industrial units, projects, institutions, agencies and

organizations, entitled to import the same at concessionary rates, and".

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