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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2012-01-052012-01-05Pakistan Federal Board of Revenue (FBR) - Customs
发布01-05
生效01-05
摘要总结AI 辅助解读
巴基斯坦联邦税务局(FBR)修订《2001年海关规则》,重点规范经巴过境至阿富汗的货物管理。新规明确六联报关单(GD)流转路径,强化边境口岸(Torkham/Chaman)与目的国海关的单证交叉核对机制以释放担保金。2012-01-05起生效。关键变更包括:所有过境集装箱在离境办公室必须扫描(视设备可用性),途中风险管控;随机查验比例调整为“不超过5%的集装箱”;简化税费定义并缩短部分处理时限。此举旨在提升跨境物流透明度与通关效率。
官方原文
外文原文 · 可AI翻译 · 可溯源
GDUsage or disposal
Original copyImporter’s copy for clearance of goods at the office of departure.
Duplicate copy(i) In case the goods are imported at sea port, the Customs administration at the office of departure shall send copy to the office en route in Pakistan (Torkham or Chaman) which shall be handed over to Afghan customs at the border for onward submission to the office of destination in Afghanistan. The office of destination shall send the GD back to the relevant Customs office of departure alongwith a copy of their own goods declaration filed with the office of destination duly completed and which shall bear the cross reference of Pakistan’s goods declaration, which shall be considered as cross border certificate and on
the basis of which Customs security shall be released after due process; (ii) in case the goods are imported at Border Customs Station and exported through sea port, the copy shall be sent by the office of departure to the Customs at sea port. This copy shall be returned to the office of departure after endorsement of mate receipt (MR) number; and (iii) in case the goods are imported at Border Customs Station and exported through another Border Customs Station, this copy shall be returned to the office of departure after endorsement of “Crossed Border” by the appropriate customs officer.
Triplicate copyAfghan Transit Group office record at Office of departure and for audit purposes.
Quadruplicate copy(i) In case the goods are imported at sea port, the copy shall be sent to Assistant Collector of Customs at the office en route for endorsement of “Crossed Border” stamp by Torkham or Chaman Customs alongwith signatures and name stamp of the authorized officer. This copy shall also be endorsed by stamp and signature of Afghan Customs to confirm that the consignment has crossed the border. The Assistant or Deputy Collector of office en route shall send the copy to the office of departure within fifteen days of crossing the border. This copy shall be used for reconciliation and monitoring; and (ii) in case goods are imported at Land Border Station this copy shall be sent to the office of departure after endorsement of MR number or “Crossed Border”. This copy alongwith cross border certificate shall be used for reconciliation and monitoring.
Fifth CopyCarrier’s copy to be kept in the transport unit throughout its journey in transit.
Sixth CopyCopy of the concerned Regional Office of the Directorate General of Intelligence and Investigation.”;

(iv) in sub-rule (5), for the words “fifth, eighth and ninth” the

words “quadruplicate and sixth” shall be substituted;

(e) in rule 603,-

(i) for sub-rule (3), the following shall be substituted, namely:-

“(3) All containers of transit cargo shall be scanned, on

availability of scanners, at the office of departure. The scanning

at the office en route shall be done on the basis of risk

management.”;

(ii) in sub-rule (5), for the words “Five per cent of the

consignments” the words “Upto five per cent of the containers”

shall be substituted; and

(iii) in sub-rule (6), the words “or Deputy” shall be omitted;

(f) in rule 604, in sub-rule (2), for the words and comma “fifth, eighth

and ninth” the words “quadruplicate and sixth” shall be substituted;

(g) in rule 605,-

(i) in sub-rule (2), the comma and words “, on the basis of which

Customs security shall be released” shall be omitted; and

(ii) in sub-rule (3), the words “on the basis of which Customs

security shall be released” shall be omitted;

(h) in rule 606, sub-rule (1) shall be omitted;

(i) in rule 619,-

(i) in sub-rule (1), after the brackets, word, dash and letters

“(Appendix-II)”, the words “or in any other form prescribed

by the Board” shall be inserted;

(ii) in sub-rule (2), the commas and words “, including but not

limited to Customs duty, regulatory duty, Sales Tax,

additional sales tax, federal excise duty, income tax, and

any other import levy chargeable on goods so carried” shall

be omitted; and

(iii) in sub-rule (3), for the words “twenty five”, the word “ten”

shall be substituted;

(j) in rule 621, in clause (a), in sub-clause (i), after the semi colon at

the end the word “and” shall inserted and sub-clauses (ii) and (iii)

shall be omitted;

(k) in rule 622, in sub-rule (2), for semicolon a full stop shall be

substituted and thereafter the following new sub-rule shall be

inserted, namely:-

“ROUTESPlease tick the desired route
1. Karachi/Port Qasim – Hyderabad - Rotodero – D.G. Khan – D.I. Khan – Kohat – Azakhel - Peshawar – Jamrud Terminal – Torkham
2. Karachi– Bela - Khuzdar – Kalat – Quetta – Chaman Terminal
3. Karachi /Port Qasim – Hyderabad – Rotodero – D.G. Khan – D.I. Khan – Kohat – Bannu – Meran Shah – Ghulam Khan *
4. Gwadar – Pasni – Ormara – Liari – Khuzdar – Kalat – Quetta – Chaman Terminal
5. Gwadar – Turbat – Hoshab – Panjgur – Naag – Besima – Sorab – Kalat – Quetta – Chaman Terminal
6. Gwadar – Pasni – Ormara – Liari - Karachi – Rotodero – D.I. Khan – Kohat – Peshawar – Jamrud Terminal –Torkham
7. Gwadar – Pasni – Ormara – Liari - Karachi – Rotodero – D.I. Khan – Kohat – Bannu – Meran Shah – Ghulam Khan
8. Torkham-Jamrud Terminal-Peshawar (Motorway M-1)-Rawalpindi/ Islamabad (Motorway M-2) – Lahore – Wagha **
9. Khunjrab – Sost – Chilas – Mansehra – Hasanabdal – Peshawar – Jamrud Terminal – Torkham
§
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