政策法规现行有效巴基斯坦清关税务

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	2021-01-04	2021-01-04	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）发布通知，修订《2001年海关规则》第300条。新规允许WeBOC系统的风险管理模块基于申请人画像，对DTRE（延期税收减免）申请进行自动审批，前提是提供规定担保。此类自动批准的申请需接受相应海关分局的事后核查。该措施旨在简化合规企业的通关流程，提升行政效率。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the 4th January, 2021.

NOTIFICATION

(Customs)

(1)12021.- In exercise of the powers conferred by section 219 of the Customs

S.R.O. o8

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), 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

Notification No.S.R.0 1299(1)/2020, dated the 1st December, 2020,

previously published vide

namely:-

In the aforesaid Rules, in rule 300, in sub-rule (8), for the full slop at the end, a colon

shall be substituted and thereafter the following proviso shall be added, namely:-

"Provided that notwithstanding the above provision, the Risk Management

System of WeBOC may select DTRE application, on the basis of applicant's profile, for

automatic processing and approval against securities specified in this sub-chapter. Such

DTRE applications shall be subject to post approval verification by the respective

Collectorate.".

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

A34

( War )

Secretary (Law & Procedure)