CUSTOMS RULES 2001 NOTIFIED VIDE S.R.O.450(I)/2001, DATED 18.06.2001.

1. Duty and Tax Remission (DTRE) for Export S.R.O.185(I)/2001 dated 296-307 71

Rules. 21.3.2001

1. Determination of Imported Materials and S.R.O.186(I)/2001 dated 308-313 85

Fixation of Rates for Repayment or Duty 21.3.2001

Drawback Rules(IOCO).

19 Deferment of Import duties (Power, gas and 36(I)/94 dt.15.01.1994 314-321 92

energy Projects) Rules.

20 Deferment of Import Duty (ships for 245(I)/93 dt.31.03.1993 322-324 97

scrapping) Rules.

1. Transshipment S.R.O.286(I)/2007 dated 326-341 99

31.03.2007

1. Warehousing. 342-363 122
2. Landing and Clearing of parcels Rules. 364-376 143
3. Alternate Dispute Resolution. S.R.O.623(I)/2004, dated 377-386 145

19-07-2004

1. Transportation of cargo S.R.O.198(I)/2005 dated 387-391 147

8.2.2005

1. Arrival and Departure of vessels S.R.O.210(I)/2005 dated 392-419 157

28.2.2005

1. Reference to High Court S.R.O.563(I)2005, dated 420 166

06.06.2005

1. Repayment of Customs duty S.R.O.714(I)/2005 dated 421 168

13.7.2005

1. Pakistan Customs Computerized System S.R.O.704(I)/2007 dated 422-556 168

Customs Computerized System 14.07.2007

1. Transport of POL Products to Afghanistan S.R.O.943(I)/2007, dated 557-569 239

14.09.2007

1. ATA Carnet Rules S.R.O.1157(I)/2007 dated 570-591 245

08.11.2007

1. Mutilation or Scrapping of Goods S.R.O.449(I)/2011 dated 592-597 276

20.05.2011

1. Afghanistan – Pakistan Transit Trade Rules S.R.O.601(I)/2011, dated 598-652 277

13.06.2011

1. Shipping Agents Rules S.R.O.1220(I)/2015 dated 653-669 312

04.12.2015

1. Disposal of Overstayed Non-Prohibited S.R.O.209(I)/2016 dated 670-677 325

Bore arms and ammunition 09.03.2016

1. Enforcement of Intellectual Property Rights S.R.O.170(I)/2017 dated 688-686 328

(EIPR) 16.03.2017

1. Transports Internationaux Routiers (TIR) S.R.O.1066(I)/2017 dated 687-716 336

Rules 20.10.2017

1. Appeals and Allied Matters S.R.O.648(I)/2018 dated 717-737 352

24.05.2018

1. Risk Management System Rules S.R.O.1010(I)/2020 dated 738-739 361

04.02.2020

1. Authorized Economic Operator Rules S.R.O.1114(I)/2020 dated 740-752 362

26.10.2020

1. Electronic Auction (e-auction) S.R.O.1174(I)/2020 dated 753-780 390

26.10.2020

1. De minimis rules for imported goods S.R.O.1109(I)/2020 dated 781-788 398

22.10.2020

43 Advance Ruling S.R.O.1213(I)/2020 789-798 399

dated 11.11.2020

44 Transportation of Coastal Goods Rules S.R.O.180(I)/2021, dated 799-812 402

09.02.2021

45 Forfeiture of Property Rule S.R.O.05(I)/2021, dated 813-824 404

04.01.2021

46 Import and Export of E-Commerce Rules S.R.O.14(I)/2021 dated 825-836 407

06.01.2021

47 China Pakistan Economic Cooridor (CPEC) S.R.O.264(I)/2021 dated 837-869 410

24.021.2021

1. Export Facilitation Scheme 2021 S.R.O.957(I)/021 dated 871-910 444

30.07.2021

1. Transit Regime in Pakistan Uzbekistan- S.R.O. No.1466(I)/2021 911-982 469

Pakistan Transit Trade Rules Dated 11.11.2021

1. Contract for the International Carriage of SRO.2039(I)/2022 dated 982-1018 501

Goods by Road (CMR) Rules 04.11.2022

1. Tajikistan -Pakistan Transit Trade Rules SRO.560(I)/2023, dated 1019-1090 514

05.05.2023

1. Tracking and Monitoring of Cargo Rules, SRO.966(I)/2023 dated 1091-1123 552

2023 02.08.2023

1. Import, Domestic Sale and Re-export of SRO.568(I)/2024 dated 1124-1135 565

Petroleum Products on Foireign Supplier’s 02.04.2024

Account

1. Transit regime in Pakistan Azerbaijan- SRO.25(I)/2025 dated 1136-1206 569

Pakistan Transit Trade Rules 16.01.2025

1. Freight Forwarder Licensing Rules SRO.1222(I)/2025 dated 1207-1221 605

11.07.2025

2.GOVERNMENT OF PAKISTAN

REVENUE DIVISION

CENTRAL BOARD OF REVENUE

NOTIFICATION

Islamabad, the 18th June, 2001.

(CUSTOMS)

S.R.O 450(I)/2001.- 94[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), the Federal Board of Revenue is pleased to make the

following rules, namely:-]

CHAPTER I

PRELIMINARY

1. Short title and commencement.-(1) These rules may be called the Customs Rules,2001.

(1A) Scope.- Unless specifically provided in the rules for Pakistan Customs

computerized System, 2005, these rules shall apply.

(2) They shall come into force at once.

1. Definitions.-(1) In these rules, unless there is anything repugnant in the subject or context,-

(a) "account" means all books, records, correspondence, bank and other financial

statements;

(b) "Act" means the Customs Act, 1969 (IV of 1969);

(c) "appropriate officer" includes officers superior to an appropriate officer;

(d) "Collector", "Additional Collector", "Deputy Collector" and "Assistant Collector",

respectively, means Collector of Customs, Additional Collector of Customs, Deputy

Collector of Customs and Assistant Collector of Customs appointed under section 3

of the Act in relation to an area of his jurisdiction;

(e) "duties" includes customs-duty leviable under the First Schedule to the Customs

Act, 1969;

(f) “importer” means a person who imports goods;

(fa) “Pakistan Customs Computerized System Customs Computerized System” means

the Customs Computerized System as defined in clause (ia) of section 2 of the

Customs Act, 1969 (IV of 1969);

(g) "related persons" means such persons only if,-

(i) they are officers or directors of one another's business;

(ii) they are legally recognized partners in business;

(iii) they are employer and employee;

(iv) one of them directly or indirectly controls the other;

(v) both of them are directly or indirectly controlled by a third person;

(vi) together they directly or indirectly control a third person; or

(vii) they are members of the same family; and

(viii) any person who directly or indirectly owns, controls or holds five per cent

or more of the outstanding voting stock or shares of business of both or

each of such related person.

1

Explanation I.- The expression "person" also includes a legal person.

Explanation II.- Persons who are associated in the business of one another and that one is the

sole agent or sole distributor or sole concessionaire, however described, of the other, shall be

deemed to be related for the purpose of these rules, if they fall within the criteria herein

before specified for related persons.

Explanation III.- One person shall be deemed to control another when the former is legally

or operationally in position to exercise restraint or direction over the other.

(h) “stay”, for Pakistani nationals, means the duration of continuous living abroad; and,

for foreign nationals, means the duration of their valid visa for stay in Pakistan;

(i) “vehicle” means a motor-car, motor-cycle, van, microbus, bus, pick-up, jeep, truck,

self-driven caravan and tractor with trailer or semi-trailer or caravan.

(2) The words and expressions used and not defined herein shall have the meaning assigned to

them in the Act or in the respective Chapters of these rules.

CHAPTER II

[Omitted]

CHAPTER III

PRIVILEGED PERSONNEL

1. In this chapter, the expression “privileged personnel” means all foreign experts, consultants

or technicians visiting and resident in Pakistan under a proper Aid Agreement in which provision for

the application of these Customs concessions has been made. The expression includes only such personnel

as are either directly in the employment of the foreign aid giving Government or Agency or who serve in

Pakistan under contract or agreement with such Government or Agency and whose salaries and travelling

expenses to and from Pakistan are paid by the foreign Government or Agency. It does not include

personnel in the employment of the Federal or Provincial Government.

CUSTOMS CONCESSIONS

1. The following customs concessions shall be extended to the privileged personnel, namely:-

(a) Import free of custom duty and sales tax of articles for the personal use of the privileged person

or members of his family forming part of his personal and household effects including one car

per family on his first arrival in Pakistan. The time limit for import will be six months,

extendable by the Collector of Customs for a maximum period of 25[eighteen] months from the

date of the arrival of the person concerned;

(b) 11[ Omitted;

(c) Omitted]

(d) in addition to the above, a privileged person shall be allowed to import on payment of duty

and taxes foods