GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
******
Islamabad, the 6th January, 2021.
NOTIFICATION
(Customs)
S.R.O.lif (1)/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.0 1300(0/2020, dated the 2nd December, 2020,
namely:-
In the aforesaid Rules, after Chapter )0CXVII, the following new Chapter XXXVIII shall
be added, namely:-
"Chapter VOCVIII
Import and Export of E-Commerce Rules
825. Application.- (1) These rules shall apply for assessment and clearance of
imported or exported goods of business-to-consumer (B2C) transactions through authorized
dealer via designated customs stations.
(2) These rules shall not apply to the following goods, namely:-
goods requiring testing of samples;
animals;
perishable goods;
food stuff including beverages;
medicines of any sort;
(0 alcoholic drinks;
restricted items subject to fulfillment of import and export regulations
under the relevant law;
prohibition under sections 15 and 16 of the Customs Act, 1969 (IV of
1969) along with allied law; and
import and export goods which are intended for clearance from customs
station or airport other than at which arrived.
826. Definitions.- In this chapter, unless there is anything repugnant in the subject or
the context,-
(a) "e-commerce" means buying and selling of goods or services including
digital products through electronic transactions conducted via the intemet or
other computer-mediated (online communication) networks;
1
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
******
Islamabad, the 6th January, 2021.
NOTIFICATION
(Customs)
S.R.O.lif (1)/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.0 1300(0/2020, dated the 2nd December, 2020,
namely:-
In the aforesaid Rules, after Chapter )0CXVII, the following new Chapter XXXVIII shall
be added, namely:-
"Chapter VOCVIII
Import and Export of E-Commerce Rules
825. Application.- (1) These rules shall apply for assessment and clearance of
imported or exported goods of business-to-consumer (B2C) transactions through authorized
dealer via designated customs stations.
(2) These rules shall not apply to the following goods, namely:-
goods requiring testing of samples;
animals;
perishable goods;
food stuff including beverages;
medicines of any sort;
(0 alcoholic drinks;
restricted items subject to fulfillment of import and export regulations
under the relevant law;
prohibition under sections 15 and 16 of the Customs Act, 1969 (IV of
1969) along with allied law; and
import and export goods which are intended for clearance from customs
station or airport other than at which arrived.
826. Definitions.- In this chapter, unless there is anything repugnant in the subject or
the context,-
(a) "e-commerce" means buying and selling of goods or services including
digital products through electronic transactions conducted via the intemet or
other computer-mediated (online communication) networks;
1
