政策法规现行有效巴基斯坦清关税务

Amendments in Customs Rules, 2001 (Rules 433 and 444 - Chapter XXI - Customs Computerized System)

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	2022-02-14	2022-02-14	Pakistan Federal Board of Revenue (FBR) - Customs

发布02-14

生效02-14

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. 250(I)/2022，修订《2001年海关规则》第433条和第444条。核心变更在于：若通过巴基斯坦单一窗口系统（Pakistan Single Window, PSW）提交报关单，则不再适用“预先缴纳税费”的条件；申报视为在系统中提交时即已完成。该规定自2022年2月14日起生效，旨在简化PSW环境下的通关流程，降低资金占用压力。

Government of Pakistan

Revenue Division

Federal Board of Revenue

*****

Islamabad, the 14 February, 2022.

NOTIFICATION

(Customs)

S.R.O. 250(I)/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 amendments shall be made in the Customs

Rules, 2001, which, as required under sub-section (3A) of the said section 219,

were previously published vide Notification No.S.R.0 60(1)/2022, dated the 12th

January, 2009, namely:-

In the aforesaid Rules,-

in rule 433, in the proviso, for the full stop at the end, a colon

shall be substituted and thereafter the following new proviso

shall be added, namely:-

"Provided further that the condition of upfront payment of

duty and taxes shall not be applicable if the declaration is filed

through the Pakistan Single Window system where declaration

shall be deemed to have been filed upon submission through the

system."; and

in rule 444, for the full stop at the end, a colon shall be

substituted and thereafter the following new proviso shall be

added, namely:-

"Provided that the condition of upfront payment of duty and

taxes shall not be applicable if the declaration is filed through

the Pakistan Single Window system where declaration shall be

deemed to have been filed upon submission through the

system.".

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

WOW

(Muham s Rizwan)

Secretary (La & Procedure)