Amendment in Tracking and Monitoring Rules

Government of Pakistan (Revenue Division) Federal Board of Revenue **** Islamabad, the 29th November, 2024. NOTIFICATION S.R.0.1962* (1)/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 the said section 219, notice is hereby given that objections or suggestions thereon, if any, may for consideration of the Board be sent within five 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 1092, in clause (e), for the word "tacking", the word "tracking" shall be substituted; (2) in rule 1093,- in clause (v), for the word "Board", the word "Licensing Committee" shall be substituted; clause (vi) shall be omitted; and in clause (xi), after the words "Director Reforms and Automation, Karachi", the words "Director Technology Services, Reforms and Automation, Islamabad" shall be inserted; (3) in rule 1096,- (a) in sub-rule (1), for the word "Board", the words "Director (HQs), Directorate General of Transit Trade, Karachi" shall be substituted; and

(b) in sub-rule (2), clause (p) and the relevant Appendix-I shall be omitted; (4) in rule 1097,- in sub-rule (1), for the expression "GSM or GPRS or satellite communication", the expression "GSM (dual network), GPRS and hybrid satellite communication" shall be substituted; in sub-rule (2), in clause (c), the words "seventy-five", shall be omitted and for the words "one hundred", occurring for the second time, the words "seventy-five" shall be substituted; in sub-rule (3), in clause (i), the word "and", occurring at the end shall be omitted and in clause (j), for the full stop at the end, a semicolon shall be substituted, and the word "and" shall be added and thereafter the following new clause shall be inserted, namely:- "(k) shall be based on least human interference."; d) in sub-rule (4), in clause (0, after the word "client", the words "or customs" shall be inserted; (5) in rule 1098,- in sub-rule (1), for the word "Board", the word "in the office of the Director (HQs), Directorate General of Transit Trade, Karachi" shall be substituted; in sub-rule (5), for the words "send its recommendations to the Board within one hundred and twenty", the words "finalize the evaluation process within ninety" shall be substituted and the word "recommending" shall be omitted; in sub-rule (6), for the words "shall recommend to the Board", the words "may consider that company" shall be substituted and the words "to such a company" shall be omitted; and in sub-rule (7), for the word "Board", the word "Licensing Committee" shall be substituted; (6) in rule 1101,-

in sub-rule (1), for the word "Board", the words "office of the Director (HQs), Directorate General of Transit Trade, Karachi" shall be substituted; in sub-rule (2), the words "and may recommend renewal of licence to the Board" shall be omitted; and in sub-rule (3), for the word "Board", the word "Licensing Committee" shall be substituted, and the words "on the basis of recommendations of the licensing authority" shall be omitted; (7) in rule 1103, in sub-rule (1), for the word "Board", the word "Licensing Committee" shall be substituted; (8) in rule 1108,- in sub-rule (2), for the words "On satisfaction", the words "After registration" shall be substituted; and after sub-rule (3), the following new sub-rule (4) shall be inserted, namely:- "(4) The Project Director, from time to time, shall ensure that the licensee has deployed latest equipment and devices for tracking and monitoring adopting new technologies, or on the basis of system audit or audit conducted by PTA."; after rule 1111, the following new rule shall be inserted, namely:-(9) "1111A. Conflict of Interest.- The licensee shall not undertake tracking and monitoring of vehicles owned or leased by his own company or a company or business which is an associated or subsidiary concern of the licensee."; (10) in rule 1113,- in sub-rule (2), for the word "Board", the word "Licensing Committee" shall be substituted; in sub-rule (4), for the figure "13", the figure "1103" shall be substituted; and in sub-rule (7), after the word "and", occurring for the first time, the expression "may subject to applicable provisions of law and after due process of hearing, confiscate their tracking devices, equipment and mobile enforcement units, on the basis of cogent

reasons, after approval by the licensing committee in case of serious violation of these rules and he shall also" shall be inserted; and (11) after rule 1123, the following new rule shall be inserted, namely:- "1124. In an emergency situation requiring immediate action to limit or avoid loss to public revenue, the Licensing Committee may prescribe an interim procedure for not more than ninety days to track and monitor the cargo.". [C. No.1(4)T&BT/20231 (Zubair Shah) Secretary (Transit & Border Trade)