政策法规现行有效巴基斯坦清关税务

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	2009-06-29	2009-06-29	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-29

生效06-29

摘要总结AI 辅助解读

巴基斯坦联邦收入委员会（FBR）发布S.R.O.612(I)/2009号通知，修订《2001年海关规则》第352条。该修正案追溯至2005-10-20生效，主要规范出口许可证持有者（Licensee）在混合使用免税进口原料与本地完税原料生产成品时的退税计算逻辑。核心规定：若依据标准退税通知申请关税及联邦消费税退还，其申报的FOB价值必须剔除通过该规则进口的免税货物价值，以防止重复享受税收优惠或虚增退税基数。

GOVERNMENT OF PAKISTAN

(REVNUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

Islamabad the 29th June, 2009.

NOTIFICATION

(CUSTOMS)

S.R.O.612(I)/2009.- 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 amendment shall be made and shall

be deemed to have been so made on the 20th October, 2005 namely:-

In the aforesaid Rules, in chapter XV, in rule 352, in sub-rule (1), for

clause (iv), the following shall be substituted, namely:-

“(iv) the licensee may be procure duty-paid input goods

manufactured locally, in addition to duty free input goods for

production of finished goods and if duty drawback and rebate of

federal excise duty is admissible on export of such finished goods

on the basis of standard duty drawback and rebate notification, the

f.o.b. value for claiming such duty drawback and rebate shall be the

value excluding value of the duty-free goods imported under these

rules.

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__[C.No.3(105)EP/99.Pt.II]

(ROZI KHAN BURKI)

Chief (Exports)