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

GOVERNMENT OF PAKISTAN RE\'ENUE DIVISION FEDERAL BOARD OF REVENUE ,. ,t rt tstamauaa, tne/4ttr March. 2026 NOTIFICATION exercise of the powers conferred by section 2lg of the customs s.R.o. ti, 0/2026.- ln Act, 1969 (lV of 1969), section 50 ofthe sales Tax Act, 1990, section 40 ofthe Federal Excise Act, the Federal Board of2005 and section 237 of the Income Tax Ordinance,200l (xLIx of200l), Revenue is pteased to direct that the following further amendments shall be made in the Customs Rules, 2001, which, as required by sub-section (3A) of the said section 219, was previously published vrde Notification No. S.R.O 520(l)/2026, dated the l8'h March, 2026, namely- In 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; 1 in rule 878, after sub-rule (4) a new sub-rule shall be added, namely:- input goods and exported "(5) In case an EFS user has utilized part or whole ofauthorized the'output goods before the utilization period as provided under rule 883, the system shall allow imp& ofduty free input goods to the extent ofvalue ofinput goods already utilized in the output goodj and exported, subject to the condition that this value shall not exceed 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' J 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 relevant 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'" expression "eighteen months effective 4 (a) in rule 883, for the words .,nine months", the from07.03.2025" shall be substituted; more months", the words "six more months" shall (b) in rule 883, after the words "nine be substituted; ( I ), the following shall be substituted:- ) in rule 892, for the sub-rule ..The EFS users shall submit a six monthly reconciliation statement as set out in Appendix- goods acquired and output goods exported, domestically sold, lv showing the input

aggregate value addition and wastages and their disposal within thirty days of the end of the six months. I -PI-VIIIlC. No. 5(l 0)EP/202 an) Secretary (Export Policy)