S.R.O. 31(I)/2024, Islamabad, the 10th January, 2024

Amendments in the Customs Rules, 2001 GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE ***** NOTIFICATION (CUSTOMS) Islamabad, the 10th January, 2024. S.R.O. 31(I)/2024.- 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 (XL1X of 2001), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Customs Rules, 2001, which, as required by sub-section (3 A) of the said section 219, were previously published vide Notification No. S.R.O.933(I)/2023, dated the 12th day of July, 2023, namely:- In the aforesaid Rules,- (1) in rule 689, in sub rule (1),- (a) in clause (i), for the word “annexure” the word “annex” shall be substituted; (b) clause (iia) shall be omitted; (c) in clause (iv),- (i) for the expression “(i), (ii), (iii), (iv), (v) and (vi)”, wherever occurring, the expression (a), (b), (c), (d), (e) and (f) shall be substituted; (ii) for sub-clause(e) amendments as aforesaid, the expression “, and”, shall be omitted; and (iii) in sub-clause (f) amended as aforesaid, for the semicolon, the expression and”, shall be added and thereafter the following new sub-clause shall be added, namely: “(g) having unique identification number or markings;” (d) in clause (ix), for the word “container” the word “containers” shall be substituted; (e) in clause (xi), for the word “Board” the words “Ministry of Commerce” shall be substituted; (f) in clause (xiv), for the words “the relevant provisions of these rules”, the expression “rule 698” shall be substituted; (g) for clause (xv), the following shall be substituted, namely:- “(xv) “import or export duties and taxes” means customs duties and all other duties, taxes, fees and other charges leviable at the time or in connection with the import or export under the Customs Act, 1969 (IV of1969) and any other law for the time being in force but not including fees and charges paid or payable for services rendered;”; (h) after clause (xviii), the following new clause shall be inserted, namely:-…