Amendment in the Customs Rules, 2001
SRO 357(I)/2025Rules and amendments to rules
SRO 357(I)/2025 is a Customs SRO dated 12 March 2025, listed by FBR as "Amendment in the Customs Rules, 2001".
The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
****
Islamabad, the 12th March, 2025.
NOTIFICATION
(Customs)
S.R.O. 351 (1)12025.- 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), 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 by sub-section (3A) of the said section 219, were previously published vide
Notification No. S.R.0.225(1)/2025, dated the 26th day of February, 2025, namely--
In the aforesaid Rules, in Chapter XXI, in sub-chapter VII, in rule 484-A, after
sub-rule (3), the following new sub-rule (4) shall be added, namely:-
"(4) Notwithstanding anything contained in these rules, the clearance
of di-ammonium phosphate (DAP) in transit to Afghanistan through Gwadar
port shall be subject to insurance guarantee as financial security to cover the
leviable duty and taxes.".
[C. No.1(14)T&BT/20131
(Zubair Shah)
Secretary (Transit & Border Trade)
Related Customs SROs on rules and amendments to rules
- SRO 592(I)/202512 April 2025Amendment in the Customs Rules, 2001 [EFS Rules, 2001]
- SRO 591(I)/202511 April 2025Amendment in the Customs Rules, 2001
- SRO 576(I)/20257 April 2025Amendment in the Customs Reward Rules, 2012
- SRO 301(1)/20257 March 2025Amendment in the Customs Rules, 2001 [EFS Rules, 2021]
- SRO 225(I)/202526 February 2025Amendment in the Customs Rules, 2001
- SRO 204(I)/202525 February 2025Amendment in Customs Rules, 2001 [EFS Rules, 2021]