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Objections/Suggestions are invited on Advance Ruling Rules

SRO 965(I)/2020Rules and amendments to rules

SRO 965(I)/2020 is a Customs SRO dated 5 October 2020, listed by FBR as "Objections/Suggestions are invited on Advance Ruling Rules".

FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.

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GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE

Islamabad, the 5th October, 2020.

NOTIFICATION
(Customs)

S.R.O. 965 (I)/2020.- The following draft of certain further amendments, which the Federal Board of Revenue proposes to make in the Customs Rules, 2001, 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), 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 fifteen days of publication of the draft 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, after Chapter XXXIV, the following new Chapter shall be added, namely:-

"Chapter XXXV

Advance Ruling

789. Short title, extent and commencement.-(1) These rules may be called the Customs (Advance Ruling) Rules, 2020.

(2) They shall extend to the whole of Pakistan.

(3) They shall come into force on the date of publication thereof in the official Gazette.

790. Definitions.- In this chapter, unless there is anything repugnant in the subject or context,-

(a) "Act" means the Customs Act, 1969 (IV of 1969); and the rules made thereunder;

(b) "application" means the application made by an applicant to the committee authorized by the Board, on the format annexed to these rules;

(c) "applicant" means a person or a legal entity or representative thereof, authorized to file an application for advance ruling under the Act and rules;

(d) "Advance Ruling Committee" means a committee constituted under the rules by Board, headed by a customs officer of BS-21 and comprising of two customs officers of BS-20 as members and a customs officer of BS-19 as secretary. A permanent secretariat with as much staff as required shall also be established and notified by Board for meetings of the committee in this regard.The committee shall be empowered to co-opt any officer of Customs

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other than those notified by the Board and representative of trade body/association for assistance;

(e) "advance ruling appellate authority" means the Member Customs (Policy) under the rules to process all the appeals filed against the issuance of the advance rulings and to decide accordingly.

791. Issuance of advance ruling.-Advance ruling shall be issued in following cases, namely:-

(i) classification of goods under first schedule to the Customs Act, 1969;

(ii) determination of origin of the goods under the rules of origin notified for bilateral and multilateral agreements;

(iii) applicability of notificationsissued in respect of duties under Customs Act, 1969 or any tax or duty chargeable under any of the law for the time being in force in the same manner as duty of customs leviable under this Customs Act.

792. Procedure for submission of application.- An applicant desirous of obtaining an advance ruling under these rules may make an application on the prescribed format (Annex-A& B) to the secretaryAdvance Ruling Committee, stating the question on which the advance ruling is sought. An undertaking to the effect that, to the best of the applicant's knowledge, no issues concerning the goods for which a ruling is sought, is pending before any customs office or port of entry or before any adjudicating authority, tribunal or court. All requisite information and documents should be attached with the application.

793. Scrutiny of application.- The Committee will examine the application and the attached documents and inform the applicant within 15 days if any further details or documents are required.

794. Processing of application.-The Committee may direct the applicant to appear in person or through his authorized representative before the Committee to present their view point and to address any queries of the Committee. The Committee will pass the order within ninetydays from receipt of application with all requisite documents.

795. Validity of the order passed by the Committee.- A ruling passed by the Committee shall be binding on the applicant unless the applicant prefers an appeal as per rule 797 of the rules:

Provided that a ruling issued by the committee shall be binding on the customs for a period of one year unless there is a change in fact or circumstances on the basis of which the advance ruling was pronounced.

796. Conditions where Committee will decline to process the application.- The Committee will refuse to process the application in the following situations, namely:-

(a) if the applicant has submitted incomplete, incorrect, false or misleading information;

(b) if law, facts or circumstances of the case changes;

(c) if the issue is pending before any adjudicating authority, appellate tribunal or any court of law; or

(d) if the issue has already been decided by an adjudicating authority, appellate tribunal or any court of law:

Provided that before such rejection, an opportunity of being heard shall be given to the applicant in person and reasons are recorded in the order.

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797. Appeals against the ruling passed by the Committee.- The applicant may file an appeal with the Member Customs (Policy)within thirty days of the ruling. The Member Customs (Policy) after examining the record of the proceedings and appeal application will pass an appropriate orderwithin sixty days, from the date of filing of appeal or within such extended period (maximum 30 days) as the Member Customs (Policy) may for reasons to be recorded in writing extend, confirm, modify or annul the decision or order appealed against and after giving an opportunity of hearing to the appellant:

Provided that during the appeal period of thirty daysthe operation of ruling shall remain suspended unless the applicant accepts the ruling.

798. Advance ruling to be void in certain circumstances.- (1) Where the Committee finds on its own or on a representation made to it by the customs or otherwise that an advance ruling pronounced by it under sub-section (1) of Section 212B of the Customs Act, 1969 has been obtained by the applicant by providing incomplete, incorrect, false or misleading information, it may revoke, modify or invalidate the ruling with retrospective effect and thereupon all the provisions of this Act shall apply to the applicant as if such advance ruling had never been made.

(2) A copy of the order made under sub rule (1) above shall be sent to the applicant and the respective customs authority.

[C. No.1(1)/L&P/2020 (Pt)]

(Wajid Ali)
Secretary (Law & Procedure)

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Annex-A

APPLICATION FOR ADVANCE RULING (CLASSIFICATION)

Field Details
1. Applicant (name, address) For official Use Date of receipt : Date of issue :
2. NTN:
3. Description of Goods
4. Enclosures being submitted to assist with classification of the goods Sample [ ] Photographs [ ] Plans [ ] Catalogues [ ] Other [ ]
5. Commercial designation and additional information
6. Classification envisaged by applicant (Customs tariff nomenclature code)
7. General Interpretation Rule (s) considered being applicable for the classification envisaged. (In this box applicant can provide any additional information justifying the classification envisaged in box 6)
8. Have you previously applied for an advance ruling for identical or similar goods? [ ] Yes [ ] No. If yes, please give details
9. Are you aware of the existence of an advance ruling for identical or similar goods? [ ] Yes [ ] No. If yes, please give details
10. Are you aware whether the goods are the subject of a classification or verification process or any instance of review or appeal before any government agency, appellate tribunal or court? [ ] Yes [ ] No. If yes, please give details
I declare that all information and statements on this form and any attachment is true, accurate and complete to the best of my knowledge and belief. Applicant's Signature: Date: Telephone: Fax: email address:

*Please attach an additional sheet if you need more space

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Annex-B

APPLICATION FOR ADVANCE RULING (ORIGIN)

Field Details
1. Applicant (name, address) For official Use Date of receipt : Date of issue :
2. NTN
3. Importer, exporter, producer, and the agent (name, address) (if known)
4. Legal framework (preferential / non-preferential)
5. Description of Goods 6. Tariff Classification of Goods
7. Description of materials used in manufacture (Material, HS Code, Origin, Value, Other) 8. Rule considered to be satisfied
9. Country of Origin envisaged by applicant Country of Origin Country of export (where different) Country of Import
10. Enclosures being submitted to assist with determining the origin of the goods Sample [ ] Photographs [ ] Plans [ ] Catalogues [ ] Other [ ]
11. Commercial designation and additional information
12. Have you previously applied for an advance ruling for identical or similar goods? [ ] Yes [ ] No. If yes, please give details
13. Are you aware of the existence of an advance ruling for identical or similar goods? [ ] Yes [ ] No. If yes, please give details
14. Are the goods subject to origin verification process or any instance of review or appeal before any governmental agency, appellate tribunal or court? [ ] Yes [ ] No. If yes, please give details
I declare that all information and statements on this form and any attachment is true, accurate and complete to the best of my knowledge and belief. Applicant's Signature: Date: Telephone: Fax: email address:

*Please attach an additional sheet if you need more space

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