Regarding amendments in Rule 870A, 870B and 870C of the Customs Rules, 2001

S. , Government of Pakistan (Revenue Division) \ Federal Board of Revenue ***** Islamabad, the 7th February, 2025. NOTIFICATION S.R.O. 0 (1)12025.- In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), section 50 of the Sales Tai Act, 1990, section 40 of the Federal Excise , Act, 2005 and section 237 of the Income Tax Ordinance, 2001 (XL1X of 2001), the Federal Board of Revenue is pleased to direct that the following further amendment shall be made in the Customs Rules, 2001, which, as required under sub-section (3A) of the said section, were previously published vide Notification No.S.R.O. 24(1)12025, dated the 8th day of January, 2025, namely:- In the aforesaid Rules,- in rule 870A, after clause (g), the following new clauses shall be inserted, namely;- "(ga) "one window facility" shall have the same meaning as assigned thereto under clause (k) of section 2 of the Special Technology Zones Authority Act, 2021 (XVII of 2021); (gb) "Pakistan single window or ."PSW" shall have the same meaning as assigned thereto under clause (m) of sub-section (1) of section 2 of the Pakistan Single Window Act, 2021 (III of 2021);"; for rule 870B, the following shall by substituted, namely:- "870B. Registration to operate under Pakistan single window system.- (1) The licensee of the Authority, after acquisition of a valid licence from the Authority, shall apply for a subsciiption to the PSW as per applicable rules under the Pakistan Single Window Act, 2021 (III of 2021). (2) The user ID of a licensee of the Authority may be blocked by the Collector of Customs or any Customs officer designated by the Collector upon any violation under the Act or these, i-ules on the request of the Authority provided an opportunity of being heard was provided to the licensee by the Authority of competent jurisdiction Upon constitution of any offence investigated by the authority of competent jurisdiction under the Act or relevant rules, the Collector of Customs or any Customs officer designated by the Collector may temporarily restrict the

licensee's access in the PSW or its allied system following which the licensee shall be barred froth availing the services of the PSW, its allied components or services, to the extent of the functions regulated by STZA provided that a notice, electronically or otherwise, as the case may be, shall be issued within three days of restricting access to the PSW platform after providing the licensee the opportunity of being heard."; and (3) in rule 870C,- in sub-rule (3), for the expression "registered under the Customs Computerized System through a unique user ID", the words "subscribed to the PSW" shall be substituted; for sub-rule (4), the following shall be substituted, namely:- "(4) Upon the import of every consignment, the authorized officer of STZA shall certify in the prescribed manner and format, as per Appendix-A, through STZA's one window facility and thereafter the approved list shall be shared with PSW electronically by STZA's one window facility."; and . for sub-rules (6) and (7), the following shall be substituted, namely:- "(6) Only those goods shall be considered for the benefits under these rules and PCT heading 9917 (4) of the First Schedule to the Customs Act, 1969 (IV of 1969) which are transmitted to the PSW by the STZA's one window facility and the quantities shall be auto-debited by the system as per goods imported and cleared by Customs. (7) A goods declaration or single declaration filed in respect of the goods imported for a Zone 'along with other documents showing details of the goods as required under the Act and the rules made there under shall be assessed by concerned officer of the Customs Collectorate to ascertain the admissibility of claimed exemptions in respect of goods imported.". [C. No.2(31/L&P/20201 (Zaldr Muh mmad) Secretary (Law & Procedure)