政策法规现行有效巴基斯坦清关税务

Amendment in Customs Rules

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	2010-05-24	2010-05-24	Pakistan Federal Board of Revenue (FBR) - Customs

发布05-24

生效05-24

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》。核心变动为删除第297条和第342条中关于“原棉”（raw cotton）的特定豁免或例外条款，且规定该修改具有追溯效力（deemed always to have been so omitted）。此举意味着原棉在相关海关程序（如退税、减免税或特定监管环节）中不再享有此前依据旧规获得的特殊待遇，需按一般规则处理。建议核实历史申报记录以评估潜在合规风险。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

Islamabad, the 24th May, 2010.

NOTIFICATION

(CUSTOMS)

S.R.O. (I)/2010.–– In exercise of the powers conferred by

section 219 of the Customs Act, 1969 (IV of 1969), the Federal Board of

Revenue is pleased to direct that the following further amendments shall be

made in the Customs Rules, 2001, namely:–

In the aforesaid Rules,––

(a) in rule 297, in sub-rule (2), in clause (a), before the words

“raw sugar”, the words and comma “raw cotton,” shall be

omitted and shall be deemed always to have been so

omitted; and

(b) in rule 342, in clause (f), after the word “except”, the words

“raw cotton and” shall be omitted and shall be deemed

always to have been so omitted.

[C.No.5(2)EP/2010.]

(Shahanshah Hasnain)

Secretary (Duty Remission & Drawback)