S.R.O. 180(I)/2021, Islamabad, the 9th February, 2021

Amendments shall be made in the Customs Rules, 2001 GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE ***** Islamabad, the 9th February, 2021 NOTIFICATION (Customs) S.R.O. 180(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 1242(I)/2020, dated the 19th November, 2020, namely:- In the aforesaid Rules, after Chapter XXXV, the following new Chapter XXXVI shall be added, namely:- "Chapter XXXVI Transportation of Coastal Goods Rules 799. Short title and commencement.- These rules may be called the Transportation of Coastal Goods Rules, 2020. 800. Scope.- (1) These rules shall apply to the goods transported in a coasting vessel from one port in Pakistan to another, excluding imported goods on which customs duty has not been paid and also exclude baggage and stores. (2) These rules shall also apply to the full container load (FCL) containerized cargo being carried in domesticated or imported containers or the less than container Load (LCL) or the bulk cargo as the case may be. (3) Sections 48, 60, 64, 65 and 66 of the Customs Act, 1969, shall apply to coastal goods and vessels as they apply to the imported goods or the goods for export. 801. Application for approval at loading port.- (1) The consignor of any coastal goods or his clearing agent shall intimate to concerned Deputy or Assistant Collector of the customs at least two days before the shipping of intended goods from one customs port or coastal port to another customs port or coastal port and the concerned Deputy or Assistant Collector shall depute an appropriate officer who shall scrutinize the documents for details of the goods, and examine the goods and ensure the transfer of goods to the coasting vessel. (2) The terminal operator or port…