政策法规现行有效巴基斯坦清关税务

Amendments in Customs Rules 2001 (chapter XVII - Alternate Dispute Resolution Rule 385(1))

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	2022-06-15	2022-06-15	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-15

生效06-15

摘要总结AI 辅助解读

巴基斯坦联邦税收委员会（FBR）发布通知，修订《2001年海关规则》第385(1)条关于替代性争议解决（ADR）的时限规定。新规明确，在首次出现“dispute”一词后插入条款，要求争议必须在120天内解决，且可基于记录的理由延长60天。该修订旨在规范海关行政争议的解决流程与时效，自2022年6月15日起生效。此前相关草案已于2022年4月27日公示。

Government of Pakistan

Revenue Division

Federal Board of Revenue

*****

NOTIFICATION

(Customs)

Islamabad, the 115t June, 2022

S.R.O. SOL( (1)/2022.- 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 amendment shall be made in the Customs Rules,

2001, which, as required by sub-section (3A) of the said section 219, was previously

day of April, 2022,

published vide Notification No.S.R.0 566(1)/2022, dated the 27t

namely:-

In the aforesaid Rules, in rule 385, in sub-rule (1), after the word "dispute",

occurring for the first time, the words "within one hundred and twenty days further

extendable to sixty days for reasons to be recorded" shall be inserted.

[C. No.2(1)/L&P/2020(Pt)

(Mu ham awan)

Secr tary

(Law & ocedure)