GOVERNMENT OF PAKISTAN

GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE ** THE CUSTOMS ACT, 1969 (IV OF 1969) As amended up to 30th June, 2021 Published by: Printing & Publication Customs Budget FBR, Islamabad. THE CUSTOMS ACT, 1969 i CONTENTS CHAPTER I PRELIMINARY Section Page No. 1 Short title, extent and commencement. 1 2 Definitions. 1 CHAPTER II APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS 3 Appointment of officers of customs. 9 3A The Directorate General (Intelligence and Investigation), 9 Customs and Federal Excise 3AA Directorate General of Transit Trade. 9 3 AAA. Directorate General of China PAKISTAN Economic Corridor 9 3B.

18A Special customs duty on imported goods. 22 18B Omitted 22 18C Rates of duty and taxes and determination of origin under trade agreements 22 18D Levy of fee and service charges. 23 18E Pakistan Customs Tariff 23 19 General power to exempt from customs-duties. 23 19A Presumption that incidence of duty has been passed on to the buyer 24

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  Duty, Custom, Customs duty

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