政策法规征求意见中巴基斯坦清关税务

Inclusion of Customs Duty chargeable of wastages recovered under MB scheme

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	2022-01-04	2022-01-04	Pakistan Federal Board of Revenue (FBR) - Customs

发布01-04

生效01-04

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布S.R.O. 47(I)/2022号通知，就《2001年海关规则》第352条第(10)款的修订草案公开征求意见。该修订拟在涉及损耗回收的条款中明确插入“Customs duty”（关税）字样，以厘清MB方案下回收损耗所涉税费性质。根据规定，受影响方可在官方公报刊登后15天内提交异议或建议。目前该文件处于立法咨询阶段，尚未正式生效执行。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the 4th January, 2022

NOTIFICATION

(CUSTOMS)

S.R.O. 47" (1)/2022.- 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 under sub-section (3A) of the said section 219, notice is hereby

given that objections or suggestions thereon, if any, may for consideration of the Board be sent

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 Federal Board of Revenue, namely: -

DRAFT AMENDMENTS

In the aforesaid Rules, in rule 352, in sub-rule (10), after the words "or leviable", the

expression "Customs duty," shall be inserted.

[C. No.5(10)/EP/2017]

(Ihsanullah ah)

Secretary (Exports Policy)