Amendment in Customs Rules, 2001 (EFS Rules, 2021)

Government of Pakistan (Revenue Division) Federal Board of Revenue ,{.*** Notification Islamabad, tht)P& August, 2024. the powers conferred by section 219 S.R.O. /r8l U)12024.- In exercise of of the Customs Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990 (VII of 1990), section 40 ofthe Federal Excise Act, 2005 and section 237 ofthe Income Tax Ordinance,200l (XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Customs Rules, 2001, the same having been previously published vide Notification No. S.R.O 1042(l)12024 dated 18'h Ju|y,2024, as required by sub-section (3A) of section of section 219 of the Customs Act, 1969 (IV of 1969), namely:- In the aforesaid Rules,- (l) in rule 877,- SRO (i) in sub-rule (2), for the expression "and 327(l)12008, dated 29.03.2008" the expression ", SRO 327(I)12008 dated 29.03.2008 and SRO 492(Iy2009 - dated 13.06.2009" shall be substitutedl (ii) in sub-rule (3), for the expression "SRO 327(1y2008 L4 dated29.03.2008", the expression ", SRO 327(l)12008 dated 29.03.2008 and SRO 492(I)12009 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 garments, bags imported for use in readymade 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."; (1), for clause (b), the following shall (2) in rule 880, in sub-rule be substituted, namely:- input goods shall be allowed "(b) "procurement oflocal on payment of leviable sales tax;"; (3) in rule 882,- (2), first proviso shall be omitted; and (i) in sub-rule second proviso, the word (ii) in sub-rule (2), in the "further" shall be omitted. expression "SRO (4) in rule 898, in sub-rule (2), for the 327(l)l2OO8, dated 29.03.2008" the expression ", SRO 327(I)12OO8 dated 29.03.2008 and SRO 492(I)/2009 dated I 3.06.2009" shall be substituted.". (20)EPi20 1 3 -Pt-lllLF.No. 5 ./ ( e Samad Secretary (Export Policy)