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

GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE March,2026 tstamabad, ,r," [9( NOTIFICATION t2026._ Thefo,owing draft of further amendments in the customs Rules, s.n.o.sloto 2001, which the Federal Board ofRevenue proposes to make in exercise ofthe powers conferred by section 2[9 ofthe customs Act, 1969 (lV of 1969), section 50 ofthe Sales Tax Act, 1990, section (XLIX of40 ofthe Federal Excise Act, 2005 and section 237 ofthe Income Tax ordinance, 2001 2001), is hereby published for information ofall 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, ifany, may for consideration ofthe Board, be sent within two days of publication of this Notification in the official Gazette. Any objections or suggestions which may be received fiom any person, before the expiry ofthe aforesaid period, shall be taken into consideration by the Federal Board of Revenue, namelY :- DRAFT AMENDMENTS ln the aforesaid Rules.- in rule 877, in sub-rule (15), for the words "proviso to sub-rule (4)", the expression " provisos to sub-rules (4) and (10)" shall be substituted; 2 in rule 878, after sub-rule (4) a new sub-rule shall be added, namely :- ..(5) In case an EFS user has utilized part or whole ofauthorized input goods and exported the'output goods before the utilization period as provided under rule 883, the system shall allow impoi ofduty free input goods to the extent ofvalue ofinput goods already utilized in the ouiput goods and subject to the condition that this value shall not exceed "*port"d, the value as allowed under rule 878( I )." provided that the description and PCT Codes ofthe input goods and exported goods shall remain the same as allowed under the IORs as already determined by IOCO or Regulatory Collector. Provided further that such acquisition shall not be admissible in cases where IoRs are not approved or provisionally approved by the IOCO or the Regulatory Collector' .) in rule 879, after sub-rule (5), a new sub-rule shall be added, namely:- ,.(6) Any order passed by the regulatory collector under these rules shall be appealable before the retevant Chief Collector within thirty days from the date of its issuance. The appeal shall be decided within thirty days from the date of its filing'" .+ months", the expression "eighteen months effective (a) in rule 883, for the words "nine fromO7.03.2025" shall be substituted; more months'', the words..six more months,'shall (b) in rule 883, after the words..nine be substitutedl

5 in rule 892, for the sub-rule (l), the following shall be substituted:- "The EFS users shall submit a six monthly reconciliation statement as set out in Appendix- IV showing the input goods acquired and output goods exported, domestically sold, aggregate value addition] and wastages and their disposal within thirty days of the end of the six months. I 0)EP/202 I -Pt-VIl][C. No. 5( dP \ Secretary (Export Policy)