政策法规征求意见中巴基斯坦清关税务

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	2021-03-18	2021-03-18	Pakistan Federal Board of Revenue (FBR) - Customs

发布03-18

生效03-18

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布通知，就《2001年海关规则》第592条和第593条的修订草案征求公众意见。主要修改包括将术语“items”统一替换为“goods”，并在第593条中增加“before or after”表述。该文件属于程序性征求意见阶段，旨在收集利益相关方反馈，尚未形成最终生效法规。建议关注后续正式发布的定稿以确认具体合规要求。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the 18th March, 2021.

NOTIFICATION

(Customs)

S.R.0.315 (1)/2021.- 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 section 219 of the Customs Act, 1969 (IV of

1969), 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. Objections or suggestions received from any person, before the expiry of the

aforesaid period, shall be taken into consideration by the Federal Board of Revenue, namely:-

DRAFT AMENDMENTS

In the aforesaid Rules,-

in rule, 592, for the word "items", the word "goods" shall be substituted;

in rule 593:-

after the word "before" the words "or after" shall be inserted; and

for the word "items", wherever occurring, the word "goods" shall be

substituted.

[C. No.2(18)/L&P/20101

Secretary (Law & Procedure)