The Federal Board of Revenue (FBR) has constituted a committee of senior officers at Customs House, Karachi, to formulate rules to implement Section 156(1) of the Customs Act, 1969, as modified by the federal government vide Finance Act, 2021, says a press release.

The provision of law prescribes certain penalties for not placing invoices, packing list inside the container, or failure to attach or upload mandatory documents with the goods declaration (GD).

The committee will formulate rules to develop parameters to specify the person and circumstances in which the penalty prescribed for non-placement of invoice and packing list shall be imposed. The committee will also identify different types of GDs and prescribe documents that are considered mandatory for submission and those GDs.

The FBR has explained that the rules will be notified in due course of time and till the framing of rules, no action will be taken against violators. The FBR has assured the trade bodies that the subject provisions will be applicable only after notification of rules. Till then, the Customs staff will follow the old rules. Moreover, after submitting draft rules by the committee, FBR will publish these draft rules on its website to seek input from stakeholders before implementing them.


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