S.R.O. 1109(I)/2020, Islamabad, the 22nd October, 2020

Amendments in the Customs Rules, 2001 GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE ***** Islamabad, the 22nd October, 2020. NOTIFICATION (Customs) S.R.O. 1109(I)/2020.- 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, have been previously published vide Notification No. S.R.O 886(I)/2020, dated the 17th September, 2020, namely:- In the aforesaid Rules, after Chapter XXXIII, the following new Chapter XXXIV shall be added, namely:- "Chapter XXXIV De minimis rules for imported goods 781. Application.- This chapter shall apply to the goods imported through postal service and air couriers only. 782. Definitions.- In this chapter, unless there is anything repugnant in the subject or the context,- (a) "de minimis value" means the value of goods upto five thousand rupees in terms of the provisions of section 19C of the Customs Act, 1969; (b) "postal goods" means goods cleared in terms of the provisions of Landing and Clearing of Parcels Rules as mentioned in Chapter XVI of the Customs Rules, 2001; and (c) "courier goods" means air cargo cleared by couriers in accordance with rules specified by the Board. 783. For the purpose of application of the provisions of section 19C of the Customs Act, 1969, the value mentioned…