Customs Laws

FBR

Statutes, Regulations & Orders

National Laws

Customs Act, 1969, constitutes the legal framework within which the customs operations are carried out in Pakistan. It is supplemented by Customs Rules, 2001, import and export notifications as well as General Orders to ensure trade compliance.

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Statutes, Regulations & Orders

National Laws

Customs Act, 1969, constitutes the legal framework within which the customs operations are carried out in Pakistan. It is supplemented by Customs Rules, 2001, import and export notifications as well as General Orders to ensure trade compliance.

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CGO 06 of 2013

AMENDMENT OF CUSTOMS GENERAL ORDER NO12 OF 2002 DATED 15062002
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CGO 05 of 2012

TERRITORIAL JURISDICTION OF HQS AND REGIONAL DIRECTORATES OF DIRECTORATE GENERAL INTELLIGENCE & INVESTIGATION, FBR
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CGO 13 of 2012

ASSESSMENT OF MOTOR VEHICLES
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CGO 16 of 2012

US CARGO TO BE ALLOWED ENTRY FOR TRANSIT UNDER THIS CGO AT TORKHAM AND CHAMAN CONSISTING OF MILITARY VEHICLES AND NON-CONTAINERIZED EQUIPMENT
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CGO 02 of 2011

ASSESSMENT OF MOTOR VEHICLES
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CGO 07 of 2011

PROCEDURE FOR LOCALLY FABRICATED TRUCKS MOUNTED ON CHASSIS OF OBSOLETE AND UNSERVICEABLE ARMY VEHICLES
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CGO 09 of 2011

LIST OF APPROVED BRANDS, MODELS AND 3RD PARTY INSPECTORS OF CNG MACHINERY IMPORTABLE UNDER SNO 5 OF TABLE OF NOTIFICATION SRO 575(I)/2006, DATED 562006
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CGO 10 of 2011

LIST OF APPROVED BRANDS, MODELS AND 3RD PARTY INSPECTORS OF CNG MACHINERY IMPORTABLE UNDER SNO 5 OF TABLE OF NOTIFICATION SRO 575(I)/2006, DATED 562006
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CGO 11 of 2011

LIST OF APPROVED BRANDS, MODELS AND 3RD PARTY INSPECTORS OF CNG MACHINERY IMPORTABLE UNDER SNO 5 OF TABLE OF NOTIFICATION SRO 575(I)/2006, DATED 562006
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CGO 01 of 2010

PAKISTAN CUSTOMS VALUATION GATEWAY - ROLES AND RESPONSIBILITIES
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CGO 01 of 2009

ASSESSMENT OF MOTOR VEHICLES
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CGO 03 of 2009

STRUCTURE AND FUNCTIONS OF CUSTOMS POST CLEARANCE AUDIT (PCA)
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CGO 04 of 2009

CUSTOMS GENERAL ORDER NO04/2009
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CGO 07 of 2008

PERMISSION TO SELL DOMESTIC TICKETS ON ALL INTERNATIONAL FLIGHTS BY PIA
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CGO 13 of 2008

STRUCTURE AND FUNCTIONS OF CUSTOMS POST CLEARANCE AUDIT (PCA)
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CGO _ of 2007

INTER-TAX REFUND / ADJUSTMENT PROCEDURE
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CGO 10 of 2007

LIST OF LOCALLY MANUFACTURED GOODS/ITEMS FOR THE PURPOSES OF CONCESSIONARY NOTIFICATIONS ETC
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CGO 11 of 2007

LIST OF LOCALLY MANUFACTURED GOODS/ITEMS FOR THE PURPOSES OF CONCESSIONARY NOTIFICATIONS ETC
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CGO 12 of 2007

STRUCTURE AND FUNCTIONS OF CUSTOMS POST CLEARANCE AUDIT (PCA)
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CGO 15 of 2007

FUNCTIONS AND POWERS OF CHIEF COLLECTORS OF CUSTOMS
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CGO 07 of 2006

APPLICATION OF STANDARD UNIT OF QUANTITY IN TERMS OF RECOMMENDATIONS OF THE WORLD CUSTOMS ORGANIZATION (WCO)
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CGO 10 of 2006

FACILITATION AND CLEARANCE PROCEDURE FOR INTERNATIONAL PASSENGERS
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CGO 01 of 2005

EXTENSION OF ACP BY RELAXING CONDITIONS OF STANDING ORDER NO 07/2004 (A) DATED 20042004
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CGO 14 of 2005

ASSESSMENT OF MOTOR VEHICLES
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CGO 01 of 2004

SATANDING ORDER NO 01/2004-P
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CGO 03 of 2004

INADEQUATE MONITORING CONTROL ON CUSTOMS BONDED WHAREHOUSES
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CGO 05 of 2004

CUSTOMS GENERAL ORDER NO 05/2004
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CGO 06 of 2004

SATANDING ORDER NO 06/2004-(A)
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CGO 07 of 2004

AUTOMATED CLEARANCE PROCEDURE (ACP)
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CGO 08 of 2004

AMENDMENT IN CUSTOMS GENERAL ORDER NO 12 OF 2002, DATED 15062002
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CGO 10 of 2004

PAYMENT OF DUTIES AND TAXES IN PAK RUPEES ON IMPORT OF VEHICLES
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CGO 01 of 2003

CUSTOMS GENERAL ORDER NO012/2002DATED 15-06- 2002- REFERENCE SRO 1374(I)/98 DATED 17-12-1998
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CGO 02 of 2003

CUSTOMS GENERAL ORDER NO02/2003
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CGO 04 of 2003

CUSTOMS GENERAL ORDER NO04/2003
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CGO 05 of 2003

PAYMENTS OF APPEAL FEES UNDER SECTION 193 AND 194-A OF CUSTOMS ACT , 1969
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CGO 06 of 2003

CUSTOMS GENERAL ORDER NO06/2003
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CGO 08 of 2003

LIST OF LOCALLY MANUFACTURED GOODS/ITEMS FOR THE PURPOSES OF CONCESSIONARY NOTIFICATIONS FTC
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CGO 09 of 2003

CUSTOMS GENERAL ORDER NO09/2003
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CGO 10 of 2003

LIST OF LOCALLY MANUFACTURED GOODS/ITEMS FOR THE PURPOSES OF CONCESSIONARY NOTIFICATIONS ETC
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CGO 11 of 2003

CUSTOMS GENERAL ORDER NO11/2003
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CGO 12 of 2003

AMENDMENT IN CUSTOMS GENERAL ORDER NO 12 OF 2002, DATED 15TH JUNE, 2002
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CGO 02 of 2002

AMENDMENT IN CUSTOMS GENERAL ORDER NO 12 OF 2002, DATED 15TH JUNE, 2002
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CGO 03 of 2002

LIST OF LOCALLY MANUFACTURED GOODS /ITEMS FOR THE PURPOSES OF CONCESSIONARY NOTIFICATIONS ETC
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CGO 04 of 2002

TEMPORARY IMPORTATION OF CONTAINERS
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CGO 06 of 2002

LIST OF LOCALLY MANUFACTURED GOODS /ITEMS FOR THE PURPOSES OF CONCESSIONARY NOTIFICATIONS ETC
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CGO 11 of 2002

THE CENTRAL BOARD OF REVENUE IS PLEASED TO RESCIND THE FOLLOWING CUSTOMS GENERAL ORDERS WITH IMMEDIATE EFFECT
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CGO 15 of 2002

CLASSIFICATION OF TRANSPORT VEHICLES
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CGO 01 of 2001

PROCEDURE REGARDING CLEARANCE OF INCOMING INTERNATIONAL PASSENGERS
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CGO 02 of 2001

TELEPHONE SERVICE
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CGO 05 of 2001

IMPORT OF PHOTOSTAT MACHINES ETC IN PERSONAL BAGGAGE
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CGO 06 of 2001

PROCEDURE FOR THE IMPLEMENTATION OF THE DTRE RULES
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CGO 08 of 2001

PERMISSION FOR REGIONAL TRANSSHIPMENT OF CHEMICAL FROM EVTL
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CGO 09 of 2001

GRANT OF DEPRECIATION OF OLD AND USED GOODS IMPORTED IN BAGGAGE
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CGO 10 of 2001

CLASSIFICATION RULINGS
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CGO 11 of 2001

PROCUREMENT OF DUTY FREE LOCAL ASSEMBLED VEHICLES BY DIPLOMATIC REPRESENTATIVES/DIPLOMATIC MISSIONS/ PRIVILEGED PERSONS (AS PER MODEL RULES) AND ORGANIZATIONS ETC, ELIGIBLE TO IMPORT DUTY FREE VEHICLES
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CGO 01 of 2000

CLASSIFICATION OF “TITANIUM DIOXIDE” (HOMBITAN LW-SU)
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CGO 02 of 2000

ASSESSMENT OF AUTOMOTIVE VEHICLES UNDER AMNESTY SCHEME
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CGO 03 of 2000

PETROLEUM SECTOR COMPANIES
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CGO 04 of 2000

STORAGE AND DISPOSAL OF SEIZED GOODS BY LAW ENFORCEMENT AGENCIES INCLUDING CIVIL ARMED FORCES OF PAKISTAN WHO HAVE BEEN DELEGATED ANTI-SMUGGLING POWERS UNDER THE CUSTOMS ACT, 1969
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CGO 05 of 2000

CLASSIFICATION OF “SIZING AGENTS(SIZETEX SA)”
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CGO 06 of 2000

STORAGE AND DISPOSAL OF SEIZED GOODS BY LAW ENFORCEMENT AGENCIES INCLUDING CIVIL ARMED FORCES OF PAKISTAN WHO HAVE BEEN DELEGATED ANTI-SMUGGLING POWERS UNDER THE CUSTOMS ACT, 1969
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CGO 07 of 2000

CLASSIFICATION OF UN-INTERRUPTIBILITY POWER SUPPLY SYSTEM (UPS)
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CGO 10 of 2000

STORAGE AND DISPOSAL OF SEIZED GOODS BY ENFORCEMENT AGENCIES INCLUDING CIVIL ARMED FORCES OF PAKISTAN WHO HAVE BEEN DELEGATED ANTI-SMUGGLING POWERS UNDER THE CUSTOMS ACT, 1969
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CGO 11 of 2000

STORAGE AND DISPOSAL OF SEIZED GOODS BY LAW ENFORCEMENT AGENCIES INCLUDING CIVIL ARMED FORCES OF PAKISTAN WHO HAVE BEEN DELEGATED ANTI-SMUGGLING POWERS UNDER THE CUSTOMS ACT, 1969
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CGO 13 of 2000

PROCEDURE FOR CLEARANCE OF VEHICLES BY DISABLED PERSONS
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CGO 18 of 2000

PROCEDURE FOR EXPEDITIOUS CLEARANCE OF THE VEHICLES AT THE TIME OF IMPORTATION FOR USE IN EXPORT PROCESSING ZONES
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CGO19 of 2000

PROCEDURE FOR TEMPORARY IMPORTATION AND SUBSEQUENT EXPORTATION OF DEFENCE EXHIBITION GOODS FOR IDEAS 2000 AT EXPO CENTRE (KEC) KARACHI TO BE HELD FROM 14112000 TILL 17112000
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CGO 20 of 2000

LIST OF LOCALLY MANUFACTURED GOODS/ITEMS FOR THE PURPOSES OF CONCESSIONARY NOTIFICATIONS ETC
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CGO 21 of 2000

SRO 1374(I/98 – PROBLEMS REGARDING IMPORT OF BANNED & RESTRICTED GOODS – CLARIFICATION THEREOF
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CGO 22 of 2000

INSURANCE CHARGES AS PART OF CIF VALUE OF IMPORTS FOR PURPOSES OF ASSESSMENT OF DUTIES AND TAXES
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CGO 23 of 2000

PROCEDURE REGARDING CLEARANCE OF IMPORTS MADE AGAINST GRANT AND TECHNICAL ASSISTANCE AGREEMENT
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CGO 01 of 1999

LIST OF LOCALLY MANUFACTURED GOODS/ ITEMS FOR THE PURPOSES OF CONCESSIONARY NOTIFICATIONS ETC
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CGO 02 of 1999

ADMISSIBILITY OF REPAYMENT OF CUSTOMS DUTY UNDER RULE 13 OF THE MANUFACTURING BOND RULES (SRO 1140(I)/97 DATED 06111997)
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CGO 03 of 1999

LIST OF LOCALLY MANUFACTURED GOODS/ ITEMS FOR THE PURPOSES OF CONCESSIONARY NOTIFICATIONS ETC
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CGO 04 of 1999

LIST OF LOCALLY MANUFACTURED GOODS/ ITEMS FOR THE PURPOSES OF CONCESSIONARY NOTIFICATIONS ETC
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CGO 05 of 1999

CLASSIFICATION OF EARTH COLOURS
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CGO 07 of 1999

CLASSIFICATION OF TRANSPORT VEHICLES
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CGO 08 of 1999

CLASSIFICATION OF FLAVORED MILK
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CGO 09 of 1999

REVIVAL OF SAFE TRANSPORTATION SCHEME FOR UP-COUNTER BONDED WARE HOUSES-ADDENDA REGARDING
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CGO 10 of 1999

SRO 1374(I)/98 – PROBLEMS REGARDING IMPORT OF BANDED & RESTRICTED GOODS – CLARIFICATION THEREOF -
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CGO 11 of 1999

CUSTOMS CLEARANCE OF EXPORT CARGO OF M/S NESTLE MILKPAK LIMITED AT THEIR FACTORY PREMISES, KABIRWALA
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CGO 12 of 1999

CLASSIFICATION OF POLYURETHANE RESINS
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CGO 13 of 1999

CLASSIFICATION OF MILK PREPARATION NAMELY “MORINAGA” CHIL-MIL, FOLLOW-UP FORMULA
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CGO 14 of 1999

GRANT OF REWARD IN NARCOTICS CASES
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CGO 15 of 1999

CLASSIFICATION OF LUBRICATING OIL
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CGO 16 of 1999

CLASSIFICATION OF VITAMINS AND PRO VITAMINS USED BY THE POULTRY FEED MANUFACTURERS
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CGO 17 of 1999

CONDONATION OF EXCESS ENGINE CAPACITY OF CARS
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CGO 18 of 1999

CLASSIFICATION OF BLANK PASSPORT BOOKLETS
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CGO 20 of 1999

CLASSIFICATION OF “SPLIT-SYSTEM” TYPE AIR CONDITIONING MACHINES
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CGO 21 of 1999

PERMISSION TO ALLOW TEMPORARY IMPORTATION OF AFGHANISTAN REGISTERED VEHICLES OF NGO INTO PAKISTAN FOR USE IN THEIR HEADQUARTERS AT PESHAWAR OR ISLAMABAD
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CGO 22 of 1999

COLLECTION OF CUSTOMS DUTIES AND TAXES, IN FOREIGN EXCHANGE ON PASSENGER’S BAGGAGE AND ON THE IMPORT OF MOTOR VEHICLES
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CGO 23 of 1999

CLASSIFICATION OF “TALOFLOC”
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CGO 24 of 1999

CLASSIFICATION OF “SOLVITOSE C5-HV” AND “EMPOL-PS”
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CGO 26 of 1999

PROCEDURE REGARDING TEMPORARY RE-IMPORTATION OF PREVIOUSLY EXPORTED GOODS PRODUCED OR MANUFACTURED IN PAKISTAN FOR REMOVAL OF DEFECTS AND THEIR SUBSEQUENT RE-EXPORTATION
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CGO 27 of 1999

CLARIFICATION REGARDING BENEFIT OF SRO 27(I)/98 DATED 17011998 TO RICE PROCESSING INDUSTRY, COTTON GINNING UNITS, PLASTIC FISHING CRATES, REFRIGIRATED TRUCKS AND DELIVERY VANS
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CGO 28 of 1999

AMENDMENT IN CGO NO 3/1982, DATED 4-4-1982
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CGO 29 of 1999

CLASSIFICATION OF VARIOUS TEXTILE PROCESSING CHEMICALS
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CGO 31 of 1999

LIST OF LOCALLY MANUFACTURED GOODS/ ITEMS FOR THE PURPOSES OF CONCESSIONARY NOTIFICATIONS ETC
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CGO 32 of 1999

REPORTING OF CASES OF TAX FRAUDS AND TAX EVASION TO THE AUDIT IN ORDER TO COMPLY WITH THE PROVISIONS OF GENERAL FINANCIAL RULES
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CGO 33 of 1999

CLARIFICATION REGARDING INCLUSION OF RING SPINNING FRAMES IN CGO 07/98 DATED 2431998
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CGO 35 of 1999

CLASSIFICATION RULINGS
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CGO 37 of 1999

LIST OF LOCALLY MANUFACTURED GOODS/ITEMS FOR THE PURPOSES OF CONCESSIONAIRY NOTIFICATIONS ETC
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CGO 38 of 1999

TRANSPORTATION OF IMPORT CONTAINERS BETWEEN PORT MUHAMMAD BIN QASIM AND KARACHI PORT EXCEPT AFGHAN TRANSIT CONTAINERS
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CGO 39 of 1999

INSURANCE CHARGES AS PART OF CIF VALUE OF IMPORTS FOR PURPOSE OF ASSESSMENT OF DUTIES AND TAXES
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CGO 40 of 1999

LEVY OF 2% ADDITIONAL CUSTOMS DUTY AS WAREHOUSING SURCHARGE BEYOND FIRST QUARTER
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CGO 41 of 1999

TARIFF CLASSIFICATION OF COATEL
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CGO 45 of 1999

LIST OF LOCALLY MANUFACTURED GOODS/ITEMS FOR THE PURPOSES OF CONCESSIONARY NOTIFICATIONS ETC
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CGO 46 of 1999

LIST OF LOCALLY MANUFACTURED GOODS/ITEMS FOR THE PURPOSES OF CONCESSIONARY NOTIFICATIONS ETC
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CGO 50 of 1999

TARIFF CLASSIFICATION OF OFFSET PRINTING BLANKET
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CGO 51 of 1999

ASSESSMENT OF CUSTOMS DUTY UNDER HS CODE 72173010 ON IMPORT OF BEAD WIRE
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CGO 52 of 1999

CONDITION OF EXCESS ENGINE CAPACITY OF CARS
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CGO 55 of 1999

ADOPTION OF COMPUTER COMPATIBLE DOCUMENTS
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CGO 56 of 1999

CANCELLATION OF CUSTOMS GENERAL ORDER
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CGO 57-1999

IMPLEMENTATION OF THE NEW SYSTEM OF VALUATION BASED ON TRANSACTION VALUE
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Statutes, Regulations & Orders

National Laws

Customs Act, 1969, constitutes the legal framework within which the customs operations are carried out in Pakistan. It is supplemented by Customs Rules, 2001, import and export notifications as well as General Orders to ensure trade compliance.

Download

Customs Act, 1969

Chapter 6: Drawback

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Statutes, Regulations & Orders

National Laws

Customs Act, 1969, constitutes the legal framework within which the customs operations are carried out in Pakistan. It is supplemented by Customs Rules, 2001, import and export notifications as well as General Orders to ensure trade compliance.

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Custom Rules, 2001

Chapter 1: Preliminary

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Custom Rules, 2001

Chapter 2: Omitted

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Custom Rules, 2001

Chapter 4: Prior Release

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Custom Rules, 2001

Chapter 5: Auction

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Custom Rules, 2001

Chapter 9: Valuation

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Custom Rules, 2001

Chapter 12: Exports

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Custom Rules, 2001

Chapter 13: Deferment

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Custom Rules, 2001

Chapter 20: Omitted

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