Amendments in Customs Rules, 2001 (Rule 877, 880, 882 & 898)

Government of Pakistan
(Revenue Division)
Federal Board of Revenue

Notification

Islamabad, the 18th July, 2024.

S.R.O. 1042(I)/2024.- The following draft of certain further amendments in the Customs Rules, 2001, which the Federal Board of Revenue proposes to make 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 (VII of 1990), section 40 of the Federal Excise Act, 2005 and section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), is hereby published for information of all persons likely to be affected thereby and, as required by sub-section (3A) of section 219 of the Customs Act, 1969 (IV of 1969), notice is hereby given that objections or suggestions thereon, if any, may for consideration of the Board be sent within seven days of publication of the amendments in the official Gazette. Any objections or suggestions which may be received from any person, before the expiry of the aforesaid period, shall be taken into consideration by the Federal Board of Revenue, namely:-

DRAFT AMENDMENTS

In the aforesaid Rules,-

(1) in rule 877,-

(i) in sub-rule (2), for the expression "and SRO 327(I)/2008, dated 29.03.2008" the expression "SRO 327(I)/2008 dated 29.03.2008 and SRO 492(I)/2009 dated 13.06.2009" shall be substituted;

(ii) in sub-rule (3), for the expression "SRO 327(I)/2008 dated 29.03.2008", the expression "SRO 327(I)/2008 dated 29.03.2008 and SRO 492(I)/2009 dated 13.06.2009" shall be substituted; and

(iii) for sub-rule (10), the following shall be substituted namely:-

"(10) Buttons, belts, pads, velcro tapes, hangers, special labels, price labels, tags, special buttons, push buttons, rivets, eyelets, buckles, special brand tags, zippers, locker loops, unit soles with heels, soles, heels, valves and bladders for footballs, textile designs, artwork transparencies, polypropylene woven and jute

bags imported for use in readymade garments, foundation garments, textile made-ups, footwear etc. where there is no wastage generated during manufacturing for exports shall be allowed to be imported against quota and input-output ratio declared by the EFS user subject to approval and verification by the Regulatory Collectorate without referring the case to IOCO or EDB as the case may be:

Provided that tags and printed materials supplied by a foreign supplier without the involvement of foreign exchange from Pakistan shall be allowed to be imported without any quantitative restriction for the purpose of this Chapter.";

(2) in rule 880, in sub-rule (1), for clause (b), the following shall be substituted, namely:-

"(b) "procurement of local input goods shall be allowed on payment of leviable sales tax;";

(3) in rule 882,-

(i) in sub-rule (2), first proviso shall be omitted; and

(ii) in sub-rule (2), in the second proviso, the word "further" shall be omitted.

(4) in rule 898, in sub-rule (2), for the expression "SRO 327(I)/2008, dated 29.03.2008" the expression "SRO 327(I)/2008 dated 29.03.2008 and SRO 492(I)/2009 dated 13.06.2009" shall be substituted;

[F.No.5(20)EP/2013-Pt-II]

(Fazle Samad)
Secretary (Export Policy)