政策法规征求意见中巴基斯坦清关税务

Amendment in the 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	2021-02-10	2021-02-10	Pakistan Federal Board of Revenue (FBR) - Customs

发布02-10

生效02-10

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布通知，拟对《2001年海关规则》第76条和第77条进行修订。主要内容包括：重新定义“游客”为非常住巴基斯坦且在任何十二个月内停留不超过六个月的人员；并在第77条中删除两处“(non-Pakistani)”表述。该文件为草案征求意见阶段，依据《1969年海关法》第219条规定，利益相关方可在官方公报刊登后15日内提交异议或建议。

774

7*,

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the 10 February, 2021.

NOTIFICATION

(Customs)

S.R.O. (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, Any 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,-

(2) in rule 76, for clause (c), the following shall be substituted, namely:-

"(c) "tourist" means a person not normally resident in Pakistan, who

enters Pakistan for a stay of not more than six months in the course

of any twelve months period for legitimate non-immigrant

purposes;"; and

(2) in rule 77, in sub-rule (1), in second proviso, the expression "(non-

Pakistani)", occurring twice, shall be omitted.

[C. No.8(1)/L&P/831

cLA,-

( Waji Ali )

Secretary (Law & Procedure)