S.R.O. 935(I)/2021, Islamabad, the 16th July, 2021

Amendments in the Customs Rules, 2001 GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE **** Islamabad, the 16th July, 2021. NOTIFICATION (CUSTOMS) S.R.O. 935(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 798(I)/2021, dated the 22nd June, 2021, namely:- In the aforesaid Rules,- (1) in rule 226, in sub-rule (9), in second proviso, for the full stop at the end, a colon shall be substituted and thereafter the following new proviso shall be added, namely:- "Provided also that after expiry of utilization period, the input goods may be put to auction as per customs laws and rules.' (2) after rule 230, the following new rule shall be added, namely:- "230A. Subcontracting from units of the tariff area.- Manufacturing Units operating in a zone and having in house manufacturing facility but requiring some part of manufacturing process to be done in tariff area shall, subject to the law for the time being in force, be allowed to undertake sub-contracting from the units located in the tariff area with the prior permission of the Collector of Customs on such conditions, restrictions and limitations as may be prescribed by the Collector or as otherwise provided in the Act or the rules made thereunder: Provided that the manufacturer at the time of applying for sub-contracting shall declare in his application about the process that he intends to get done from a vendor, along-with particulars of the vendor. The vendor shall have a valid sales tax registration being a manufacturer and his name shall be appearing in the sales tax active taxpayers list. The vendor shall have in-house manufacturing facility to perform the stated manufacturing process. The vendor shall not be changed or added except with prior permission…