The Federal Board of Revenue (FBR) has been empowered to declare any place as customs station for the clearance of goods imported or exported. The FBR has been given this power under Section 9 of Customs Act, 1969.
The FBR issued updated Customs Act, 1969 up to June 30, 2021. The act has been updated by making amendments brought through Finance Act, 2021.
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Following is the text of section 9 of the Customs Act, 1969:
Section 9. Declaration of customs–ports, customs airports, etc.- The Board may, by notification in the official Gazette, declare:
(a) the places which alone shall be customs-ports or customs-airports for the clearance of goods or any class of goods imported or to be exported;
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(b) the places which alone shall be land customs-stations for the clearance of goods or any class of goods imported or to be exported by land or inland waterways;
(c) the routes by which alone goods or any class of goods specified in the notification may pass by land or inland waterways into or out of Pakistan, or to or from any land customs-station or to or from any land frontier;
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(d) the places which alone shall be ports for the carrying on of coastal trade with any specified customs-ports in Pakistan; and
(e) what shall for the purposes of this Act be deemed to be a custom house and the limits thereof.
(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)
