Amendment in Customs Rules, 2001

I Government of Pakistan (Revenue Division) Federal Board of Revenue * 't< ,' + Notification Islamabad, the olh(ovember, 2023' The following draft of certain further amendments in S.R.O. Iit ? $)tzoZl'- the Customs Rules, 2001 , which the Federai Board of Revenue proposes to make in exercise of the powers conferred by section 219 of the customs Act, 1969 (lV of 1g6g), section sb ofthe Sales Tax Act, 1gg0 (VII of 1990), section 40 ofthe Federal pxciseAct,2005andsection23TofthelncomeTaxOrdinance'2001(XLIXof ioo t1, l. hereby published for information ofall persons likely to be affected thereby (3A) of the said section 219, notice is herebyund, u, requiredunder sub-section if any, may, for consideration by thegiven that objections or suggestions thereon, Eoard, be ."nt *ithin nrteJn'auyr of publication of this notification in the official Gazette.Objections or suggestions reieived, ifany, before.expiry ofthe aforesaid period shallte taken into consideration by the Board, namely:- DRAFT AMENDMENTS In the aforesaid Rules,- (l) \nrule226,insub-rule(4),fortheexpression"Board'sNotification No. SRO. 881(Iy80 dated 23'd August' 1980 shall,", the words "the relevant tax laws shall" shall be substituted; (2) inru|e227.,insub-rule(2),fortheexpression..Board'sNotification No.S.R.O. SAZ(IySO, dated 23'd August, 1980", the words "relevant tax laws and notifications issued thereunder", shall be substituted; (3) inrule234,forfullstop,colonshallbesubstitutedandthereafter'the following proviso shall be inserted, namely:- ..provided that consolidation of sialkot Export Processing Zoner an- international supply chain (SEPZ) export LCL cargo by ionrotiOutoi at Karachi authorized by the consignee' may be allowed exercising of Customs on case to case basis by the Collector jurisdiction over the Zone insubmission of bank guarantee equivalent io the value ofthe duty and taxes leviable on the goods to be exported' as if the same are imported into Pakistan in that form ' The consolidated a time period of 15 days from the date .".g" .lrlf be exported within of lmoval liom the zone and the bank guarantee shall be released on

submission of consignment note as per Appendix-A to this sub-chapter alongwith a copy of expon Goods Declaration.,,; alter rule 236,the following Appendix-A shall be inserted, namely:- @) ,,4, endix-A CONSICNMENT NOTE Date; Customs CRN Container Seal No. Outward Gate Pass No. and Date No. issued at the Collectorate of ori n Certificate: I / We hereby certiry that goods mentioned in the accompanied packing list have been placed inside the container and the container has been sealed by me / us. Name and Signature ofshipper/ consolidator wirh stamp (5) in rule 525, for full stop, colon shall be substituted and thereafter the foliowing proviso shall be inserted, namely:- "Provided that the Sialkot Export ProcessingZone (SEPZ) export LCL cargo may be allowed consolidation in terms of rule 234."; ..directr (6) in rule 871, in clause (k), in sub-clause (a), after the words exporter", the words "or a commercial exporter" shall be added; (7) in rule 872, in sub-rule (1),- (a) in clause (a), after the words "ten per cent", the words "in USD terms", shall be added; and (b)in clause (e), for the words "against international tenders", the expression "to industrial units, projects, institutions, agencies and organizations, entitled to import the same at concessionary rates or to exempt projects or sectors in Pakistan" shall be substituted.;

(8) in rule 874, after sub-rule (3), the following new sub-rule shall be inserted, namely:- "(3A) A manufacturer-cum-exporter falling under Category A or B can exercise hybrid facility ofoperating as indirect exporter or toll manufacturer as well."; (e) in rule 876, in sub-rule (1), in clause (e), for full stop, colon shall be substituted and thereafter the following proviso shall be inserted, namely:- "Provided that the PDC to be submitted shall be of the bank account for which bank statement has already been submitted to the Regulatory Collectorate in terms of rule 875(2)(vi)."; ( l0) in rule 883, in the Table,- the (a) against Sr.No.lV, in column (3), for the number "48"' number "24" shall be substituted; and the number (b) against Sr.No.V, in column (3), for the number "24", "12" shall be substituted; (11) in rule 884, for the words "against intemational tenders", wherever occurring, the expression "to industrial units, projects, institutions, agencies and organizations, entitled to import the same at concessionary rates" shall be substituted; stop, at the end, colon shall be ( l2) in rule 886, in sub-rule ( ), for fullr substituted and thereafter the following proviso shall be inserted, namely:- "provided that a user may transfer the permissible wastages to another user."; (13) in rule 893, in sub-rule (l ), after the existing proviso, the following new proviso shall be inserted, namely:- "Provided further that the audit of new entrants in export facilitation scheme, not availing any previous export scheme, may be conducted on annual basis for the first three years."; and

(14) in rule 897, after sub-rule (2), the following new sub-rules shall be inserted, namelY:- "(3) The user shall arrange or install at his premises such online of input goods' automated system to record and display details or supplied to ,nu.rrfu"t*"i goods and output goods exported another user oivendor besides inventory position on daily basis as may enable the Regulatory Collectorate to monitor all the activity being done by him. overall (4)The Regulatory Collector shall be responsible for monitoring of the scheme."' 1 9-Pt.ltF.No.5(7)EP/20 rZ^ftt"t/ Aman) t[..i\a Secreiary (Export PolicY)