Section 18D of Customs Act, 1969 has empowered Federal Board of Revenue (FBR) to impose charges or levy for services provided for consignment clearance.
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.
Following is the text of section 18D of the Customs Act, 1969:
Section 18D. Levy of fee and service charges.- The Board, with approval of the Federal Minister-in-charge may, by notification in the official Gazette, subject to such conditions, limitations or restrictions as it may deem fit to impose, levy fee and service charges for examination, scanning, inspections, sealing and desealing, valuation check or in respect of any other service or control mechanism provided by any formation under the control of the Board, including ventures of public-private partnership, at such rates as may be specified in the notification.
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