S.R.O. 1013(I)/2021, Islamabad, the 5th August, 2021

Amendments in the Customs Rules, 2001 GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE **** Islamabad, the 5th August, 2021. NOTIFICATION (CUSTOMS) S.R.O. 1013(I)/2021.- 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 amendments shall be made in the Customs Rules, 2001, which, as required under sub-section (3A) of the said section 219, were previously published vide Notification No. S.R.O. 829(I)/2021, dated the 28Ul June, 2021, namely:- In the aforesaid Rules,- (1) in rule 471, in sub-rule (1),- (a) in clause (iv), after the word "Wagha", the expression ", Ghulam Khan" shall be inserted; (b) for clause (v), the following shall be substituted, namely "(v) "bulk cargo" means cargo usually dropped or poured as solid or liquid into a bulk carrier's hold and includes dry and liquid bulk cargo;"; (c) after clause (v), amended as aforesaid, the following new clause (va) shall be inserted, namely:- "(va) "oversized and bulky cargo", means any heavy or bulky object including animals which because of its weight, size or nature cannot be carried in a closed vehicle or closed container;"; (d) for clause (xviii), the following shall be substituted, namely:- "(xviii) "licensing authority" means the respective Director of Transit Trade, where an applicant, based on his/her business address, has applied for issuance of transport operator's license;"; (e) in clause (xxvi), for the expression "Customs General Order 4/2007", the expression "Customs General Order No.03 of 2020" shall be substituted; (f) in clause (xxxii), after the word "carrier", the words "or transport operator" shall be inserted; (g) for clause (xxxvi), the following shall be substituted, namely:- "(xxxvi) "User ID" means a unique user identifier as may be allocated to a foreign trader intending to transit his goods through territory of Pakistan as per procedure prescribed by the Directorate General of Transit Trade to access the…