S.R.O. 2046(I)/2022, Islamabad, the 15th November, 2022

SROS: S.R.O. 2046(I)/2022, Islamabad, the 15th November, 2022 Amendments in the Customs Rules, 2001 GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE ***** NOTIFICATION (CUSTOMS) Islamabad, the 15th November, 2022 S.R.O. 2046(I)/2022.- The following draft of certain further amendments in the Customs Rules, 2001, which the Federal Board of Revenue proposes to make 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), is hereby published for information of all persons likely to be affected thereby and, as required under sub-section (3A) of section 219 of the Customs Act, 1969 (IV of 1969), notice is hereby given that objections or suggestions thereon, if any, may for consideration of the Board be sent within fifteen days of publication of the draft amendments in the official Gazette. Any objections or suggestions which may be from any person, received before the expiry of the aforesaid period, shall be taken into consideration by the Federal Board of Revenue, namely:- DRAFT AMENDMENTS In the aforesaid Rules, in Chapter XXV, in sub-chapter-VIII, after rule 635, the following new rules shall be added, namely:- “635-A. Transit through multimodal air-land corridor.- In these rules, unless the context or subject otherwise requires, - (a) “airline” means aircraft bringing the transit goods from foreign destination and taking out goods from Pakistan through international airports; (b) “airport” means all International Airports in Pakistan for receipt of transit goods from foreign destinations and their onward dispatch to Chaman, Torkham or Ghulam Khan border stations and vice versa subject to the fulfillment of conditions given in the ensuing procedure; (c) “airway bill” means the document issued by airline containing details about the type, quantity, and destination of the goods; (d) “Board”, means the Federal Board of Revenue; (e) “cargo-manifest” means manifest of goods meant to be transited from all international airports in Pakistan to Chaman, Torkham or Ghulam Khan…