S.R.O. 704(I)/2007, Islamabad, the 14th July, 2007

SROS: S.R.O. 704(I)/2007, Islamabad, the 14th July, 2007 GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE NOTIFICATION (CUSTOMS) S.R.O. 704(I)/2007, Islamabad, the 14th July, 2007;- In exercise of the powers conferred by section 219 of the Customs Act, 1969(Act IV of 1969), the Federal Board of Revenue is pleased to direct that the following further amendment shall be made in the Customs Rules, 2001, namely:- In the aforesaid Rules, after CHAPTER XX at the end, the following new chapter shall be added, namely:- CHAPTER XXI Pakistan Customs Computerized System(PACCS) Sub-Chapter I Preliminary 422. Application of CHAPTER XXI.- Notwithstanding anything contained in these rules or any other rules made under the Act, the provisions of this Chapter shall apply to customs-stations where the Pakistan Customs Computerized System(PACCS) is operational to the extent applied and notified under section 155A of the Act. 423. Definitions.-(1) In this Chapter, unless there is anything repugnant in the subject or context,- (i) Authority means the Export Processing Zones Authority established under the Ordinance; (ii) claimant means a user who submits a refund claim through PACCS; (iii) Collector of Customs, in relation to any Zone, means the Collector of Customs, who exercises jurisdiction over such Zone; (iv) duty drawback means repayment of import duty as envisaged in clause(c) of section 21 and sections 37, 39, 40 and 41 of the Act; (v) export is as defined in Imports and Exports Controls Act 1950(Act XXXXIX of 1950), and includes passing into the territory of an Export Processing Zone duly authorized cargo from the tariff area of Pakistan. (vi) FTN means Free Tax Number issued by the Board to persons who are otherwise exempt from holding National Tax Number(NTN) for the purposes of identification; (viii) import is as defined in Imports and Exports Controls Act 1950(Act XXXXIX of 1950), and includes bringing out authorized cargo from the territory of an Export Processing Zone into the tariff area of Pakistan (ix) industrial-undertaking means an industrial-undertaking as defined in the Ordinance; (x) INTRA means the Integrated Regulatory Authorities as…