政策法规现行有效巴基斯坦清关税务

Amendment in Rule 220, clause (d) of 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	2021-12-06	2021-12-06	Pakistan Federal Board of Revenue (FBR) - Customs

发布12-06

生效12-06

摘要总结AI 辅助解读

巴基斯坦联邦收入委员会（FBR）发布通知，修订《2001年海关规则》第220条(d)款。该条款此前规定，向阿富汗出口及通过阿富汗转运至中亚共和国的货物不得申请关税减免或退税（Drawback）。本次修订正式删除了这一排除性表述，意味着上述特定路线的出口货物现在可以依据一般规则申请相关税务优惠。值得注意的是，该修改具有追溯效力，自2002年3月7日起即视为已生效。此举旨在统一出口退税政策，消除对特定邻国贸易路线的歧视性限制。

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

*****

Islamabad, the 6" December, 2021

Notification

(Customs)

S.R.0.403.(I)/2021. — 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 in the Customs Rules, 2001, the following further

amendment, shall be made, the same having been previously published vide

Notification S.R.O. No. 1434(1)/2021 dated the 4th day of November, 2021,

namely: —

In the aforesaid Rules, in rule 220, in clause (d), after the word

"claims", the expression, "except for export to Afghanistan and through

Afghanistan to Central Asian Republics" shall be omitted and shall be deemed to

have been so omitted w.e.f the 7th day of March, 2002.

[C.No.3(7)DRD/2012]

(Ihsanulla Shah)

Secretary (Duty Remission and Drawback)