S.R.O. 445(I)/2019, Islamabad, the 9th April, 2019

Amendments in the Customs Rules, 2001 GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE *** Islamabad, the 9th April, 2019. NOTIFICATIONS (CUSTOMS) S.R.O. 445(I)/2019.- 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 were previously published vide Notification No. S.R.O. 243(I)/2019, dated the 25th February, 2019 as required under sub-section (3A) of section 219 of the Customs Act, 1969 (IV of 1969), namely:- In the aforesaid Rules,- (a) in rule 296, in sub-rule (1),- (i) in clause (i), in sub-clause (c), after the words "or coal", the words "or coke of coal or carbon blocks" shall be inserted; and (ii) in clause (j), after the word "zone", the expression "or export oriented units operating under Notification No. S.R.O. 327(l)/2008, dated the 29th March, 2008" shall be inserted; - (b) in rule 297, in sub-rule (2), in clause (a), in sub-clause (i), the words "and in respect of only those units which are located in the provinces of Khyber Pakhtunkhwa and Balochistan" shall be omitted; (c) in rule 299, in sub-rule (4), for both the provisos, the following shall be substituted, namely:- "Provided that if there is no change in previously determined input and output ratio, then the Regulatory Collector shall uphold the previously determined input-output ratios without sending it to IOCO: Provided further that the Regulatory Collector may grant provisional DTRE approval pending…