f

THE FEDERATION OF PAKISTAN

{
CHA^^BERS OF COly^ & INDUSTRY
{
oti-*I1g-,'. -r., rrJt4rjtl
^ERCE gl.1-*l 6tir

FPCCI-FBR&MAWING -MTB 12023

May 9,2023
Members General Body, FPCCI
Members Executive Committee, FPCCI
Member Trade Bodies, FPCCI
Prominent Businessmen & Industrialists

SUBJECTS slto 5360)/2023 (cus'foMs) REGAIU)ING DltAI."r ttut,lts tN

ITESI'IICT OF SPECIAL TECHNOLOGY ZONES TO REGULATE
TNTPOR'r'S UNDITU PC_-'t 9917(4Xr)&(lt) Ol'l'Ins'r SCIIEDULE I'O
]'IIE CUS'I'OM ACT 1969 O'AKISTAN CL]STOMS 'I'AITIFI.'
ITRANIIII) l]\' FIiI)EIIAL BOAITD OF ltIiVIiI\rLIll)

I)car Sir'/ Madam,

Ploasc find cnclosed copy of'Notiflcation vidc SI{O 536(l)12023 (Cusloms) dalcd May 9,2023
issucd by thc Fcdcral []oard ol-li.cvcnuc (ltcvcnuc Division) rcgarding Drali RLrlcs in rcspcct
ol- Spcoial 'l'cchnology Zoncs.
'['hc I]oard irrvitcd
objections or suggcstions on dralt rules r,r,hich
may bc fbrrvardcd to Mr. llasit llussair-r, Sccrctary ('l'arit1'-ll), FIllt. within l5 days o1- thc
publication.

The highlights of the Draft Rules are as under:

Sub-Chapter 5
SPECIAL TECHNOLOGY ZONES

870^, Dclln ilions

870t1 Itcgistration 1o opcratc undcr Custorns Computerizcd Systcm
ItTOC Irnport ol- goods lor Spccial 'l'cchnology Zor.rcs
870 t) Itctcnlion pcriod

The details of above highlights may be seen vide SRO 536(I) 12023 dated May 9,2023 enclosed.

F-or information to the trade bodies

With rcgards,

'14?-4

Manager (FBR & Members Affairs Wing)

[-]ncl: As above

Copv to: - OIficc llcarcrs, FPCCI

- Secrctary (]cncral, lrPCCl

FPCCI Head Office, Karachi

Federation Home, Main Clifton, Block-5, Abdullah Shah Ghui Road, Kurchi-75600, Pakistm. Tel: (92-21) 35873691-94 Fu: (92-21)35874332E-mil: [email protected] Web: www.$cci.org.pk

FPCCI Croltrl Oflicc lclrmrbed FPICCI Rcsionrl OrIIce Lshore FPCCI Resionel OIIice Pmbrwer FPCCI Reqionrl OIIice. euetta FPCCI Reelonrl (Xfre. Gwrdrr
'Capiul
House. G-8/1. 50-A, Tufail Road, Lahore Cantt 0ffice No-4. 2nd Floor, Office N0.7, 2nd Floor, Business Cenue. Gwadar Free Zone.
Aiwun-e-Sanat-oTiiarat Road,
Marrte Arer klnmehqd I el: (92- 42) 3 667 097 0 -7 1 tl{-S$W$g,l1ey $isuagru QCCI Buitding, zarghoon Road, Pak-China Friendship Roa( Gnadar
poz:-os-ro frl - zoz

Government of Pakist*n
Ittrvenuc Divisirln
r:
Fetlorfil Board of" I{eYcnuo
Li J- -L -1.
,l ailI

NOTIFICATI{}N
(ctlsroMs)
Islanrahad- the qtlr P1oy, ?0?3.

"l'he 1'ollorving drali ot'ccrtain tiu'ther amendrnents in ilre

s.R.(). 536(I)/2023.-
in exercise of the
cuslonrs Rules,2001, which the Federirl Boarci oIRevenue proposss to make
(lV ol''1969)' scction 50 ol'the sales
powors conf'er-reil by section 219 of the cr-rstoms Act.
1969
and section 237 0t the Income'Iax
['nx Acr, 1990. sectio,40 0f the Federal Excise Act,2005
of all pcrso,s likely to be
orclinance, ?00r (xl-ix of 2001), is hereby published fbr infbnnation
(3A) of section 2l 9 of the custonrs Act' 1969'
iiflcctcd thereby ancl, as required uncier sub-section
therein, if any. necessilry for consideration ol
notice is hereby given that objections or suggestions
of the drali amenciments in the olllcial cazette'
t5e Boa*i be sent, rvithin tifteen clays of publication
rhe expiry or'rhe albresaid perir"id,
L)bjcctions or suggesti.ns receivecl r.rorn any perso,l, belbre
shall be taken into consicleration by the Board. namely:-

I:rtlreaforesaiclRules,inClrapterxxxlx.alierSrrb-Chapter4,thelr:l}clrvingnew
SLrb-Chaptcr shall be adcled, namely.-
"Sub-ChaPter 5
SPtrCIAL TECHNOLOGY ZONES
repugnant in the subject or
s70A, Definitiohs.- In these rules, unless there is anything
c 0I1tCX t. -

(a) o.Act,, m$ans the customs Act, 1969 (lV ol1969), the Fecleral Excise Act' 2005'
SJut f* ect, 1990 ancl Special Technology Zones-f11,?Yl:'
o.Ordinance,, means lh* lnro*u Tax Ordiiance, 2001 (XLIX of 2001) and Special
( t))
fecr.-nulogy, Zones Authority Ordinance,2020
(Xlll of 2020);
(c) "Annex"ieans an appendix to this suh-chapter;
:- - ^--^Lr:^L^r ,,*,{,
ra

(d) ",Authority'" *r***li* spuU*f Tectrnology Zones'Autlrority established under 't

rt

section 3 of STZA Ast, 2021 ;

( c')
.,Collector of Customs", in relation to a Special Technnlogy Zqne' means the
is e.stablished;
cgllector of customs, in whose juristiictigrr such zons
(r)
..Customs Computerized $ystem" means the custonrs compilterized system as
Aefineci in clause (iai oi sectiln 2 of the Crtstoms
Act, 1 969 (lV of 1969);
,,dovetopment agreernent" me&ns a duly approved.agreement between Authority
ts)
the Approvals Commitlee that
and a zr:ne deyelof.r, ugr**d to an6 *nioio*A by
;ir|y[;; Ori.iopJrto clevel6p antl establish a zone or a part thereof;
(h) -'Mbmber""on*mean$ Member of the Authority; ,.\ of
-i- (2)
(pa) ol Paragraph
(i) "persoil" includes any pgrson as specilied. in sitU;ry1a
Crru,u*, Act, 1969 and is specifierl in S1'ZA Act'
2021;
 **ms
[:oz3 -os - ro (r) - zozssrcrc,Sg3
I

lr rvi[]t tlie
"rcscflrch and tlcveltlpnlent" irrcluCles regr-tlar activities carrictl 0rlt
it
(i)
t5e dcvelu,rr]cttt ol'sciettcc
purpose ol o6taining n.i, knowleclge that shall cnatrlc
pt-itclucls' services' proccsscs'
a
aud tcchn6logy Or cieatilg n*oo *quip,llont. Systctlts'
ancl res.ttrces, illcltrdi*g
appiicatio,s, ancl *rf. .,... using tire a'ailatrlc inlbrtriati*tr
tliose that iirc
irrinins an.i .ieu"loprncrt. r,,ltrn'or. pro4uctiorr or itttpr.r'ing
,vailltrlc;
(k) ,.rulcs,"mealls rules uncler pc r gg 17 (41(it & (ii) ol'1r' scheclule to thc clr-tstottls
104o /Drkisfnr c}lstOms'farill) ll'anrucl by l'fecleral ]]oarcl ol'ltevenue :
^ ^+
(l) :r;;;;i6";;;;;;,. ;;;iil;, o,,. u,. r,'re rcch,olc,gl, sectors prescribed hv the
AuthoritY under the rules;
person rcsponsible
(rn) ",Lone6eveloper" mear:ls a public, private or a ptrblic-prrivate
or a pa't. of the whole
lbr clevelopmcnt, operation or mailagenle nt .,{' tire whole "
as such" and irrc]udes a co-
special tecirnology zone. un.] licenseJ by the ,'\uthoritl'

(n)

(o)

System' -
87{}8. I{egistration to operate undcr Cusloms Conrputerized
(1) The licensee of zone shall apply lbr a uscr lD
to rhc registration lluthority ailer
u.op,lritior of a valid license tiom the licerrsing authorit'v;
(2) The business facility of a licensee inclr-rciirrg
manufaclttring areas lnd stores sltall
licensce shall be isstrecl a
he verifiecl by the customs ancl Llpotr strch-verillcation
thr.*g5 Clustoms
user ID by the .*girt*,,ing auihority to start .peratictns respective taritf
ii

ol'items allor'vecl under

1'

C)ompr"rterizeci Systeris on ih* hasis

heetdings: ':

ProvideclthatregulatcrlyCoilectoraremayclevisetheprocedirre-lbr
registration *itU nl.*ruaiy r,odilications in Sub-Chapler
ll oI Chapter XXI
of Customs Rules, 2001, if requircd'
the registration ar"rtirority may
(3) Upon any violation uncler the Act or these IlLrles,
block the under lD o{'an enterpr:ise'
'fhe registration attthority upon estahlishn'rent 91' any oll'ence rtnder the Act
or
('l )
the user lD, alier issuance of show cause
notice' besides
rele,ant *rles may
"*.*i
atr1, other action which may be taken
uncler the Act'

tl?flC. Import of goods for Special'l'echnologry Zones'-

only.ifimport therecr[is nracle
(1) The benefits uncler these Rules shall be providecl
clalle ol signing 0f the cievelopntent
fbr a period ot',", y.u., cclmmencing liom the
 r0 (r) -

L
i".

I
within
ilgreenteltt, Or iSsuance of'license, flS the case nl6y be, lbr consltnlption
{
t
|.

I ziines try tlre eligible itrporters rtnder thcse I{ulcs'

Ll (2) 'l'he goocis on which tluty/tax exemption has heen rvailecl shall lre soleiy t-tsccl
'.lechnology Zorte ancl sl.rall not be clisposed of c'xccpt
rvithin the limits ola special
rvith the prior approval oltlre Fe'deral Board ol- I{evcnue'
not hold a valid
(3 ) Ng cxenrption shall be allowecl to an enterprise ivhiclr cloes
Zone and which is not
license issued by the clevelopcr.1'a Special ]'echn.logy
registerecl uncleilhe Custonrs Computerized System
through a uniclue user ID'
ol' s'rZA sl'rall
(4) Upon the irnpon ollevery ceinsignment. tlre authorizecl ot'tlcer
that the imported
certify in the prescrihecl ,r",nnn., ancl lormat' as per Anne\-A'
capltat g6ocls are bona ficle pro.iect recluirerncnrsl Provided
tliat an eligible
capital goocls lhrough partial
irnporter under these rules shall be allor'veti to inrport
partizil shiprrrents shall not
shiprnent proviclecl the toral periocl ol irnpon o1'these
exceed twenty months tiom the clate ol'flrst inrport'
or through partial
{5) Whether or not goods are importecl in one complete shipment
of-the
shipment, the importer shall l'urnish complete clelaiis ard
requirsments
fornr, duly sr"rppclrtecl by
nrachirtery to be imfortecl in assetnblccl u, ..liuor,t"rblecl
the contract with suppliers, lay out plan, I}OQ and cirarvings"
System' the
t6i For clearancc of the importecl goocls through Customs Computerized
online as pcr
;ruthorizecl oftlcer of tlre STZA shall lirrnish alt relevant inlbrrnation
under section l55D
sairi tbrmat throggh a specific user Il) ancl passworrl obtainecl
be consiclerecl ltx
of the custonts Act, 1969 (lV o1'1969). Only those goods shall
(a) ol the lrirst
the benefits under lhese Rules arrd that PCI' lieading 9917
the system by the
schedule to the custorns Act, 1969 rvhich are uploaded in
Ar.rthorify so that atttonratecl qutrntitY clehitipg is macle by
the computerizecl
system against eacli import hy aLrtholizecl importers'
Tecl1n6logy Zone
(7) A goods cieclaration in respect ot'goocls importecl lbr a Special
othsr doctur',",',is ,ho*ing detaiis gl'the gootls as rcquirecl
under. the
ulJngr,vith

i{
Customs aLrthorities
Act and ths Rules maile therc utrcler shall he pre scntecl to the
f*r clearance.
fJ?{}n Rctentiun Pcri*cl'*
(1) 'l'he goocls inrportecl unclcr the scope of thcse Rulr:s slrall be retainecl firr ir period of
shall ttot be solcl or otherq'ise
at least ten years liom the clatc oi importation anel
clisposecl oIwithout prior approval ol'ilrc Feileral
lloarcl olRevenuc (FBI{):
providecl that the clisposal belbre the expiration of ten (10) ycars shall be
at the time of
subject to fbllor,virrg rutes of dr.rty and taxes as applicable
impoltation of these goods. namelyl-
Period $rlrd tax*s
fi. N$.
s$l or otlterrv isc dispnsctl 0f' b*{ +r* th* cxpilatiort 0
Full
fi'ortr th clate f' n
flvc r)
be l'o re
trtrl
t- old 0r of itet'*,i SE clispt:s*cl rl l" il l:1rt" fl t,'c )'Eilrs sil%
I. ttnd n lralf' fturn tlrt: dnte iil' iur
()l- aiier su\/0ll fiII CI h a ll'1'clrt's
1
SO td or otltcr\vist; clispnsctl 25'.y4
J lrottt tlie clate
but
iss dlsposed *l' afie l' tell Yt:al's the
Ifl sa ld or fi9.'6
4. ()11"
clnt*
I
.*

l'he Assistant or Deputy collecror ot-cusloms or any other person ar-rtltolizecl

b1'
, (2)
q
collcctor of custorrs oL l'1lR shall concittct annttnl survey of'the cnterprises
of irnported g'ootis
establishecl in a Spe cial Technology' Zr:ne to verif 1' availability
o1 '"vltich bcnefjts t-ttlcler these rulcs Itavc lrcctr uvllilecl'
goocls to thc
(3) If any enterprise fails to gii,c proper accoullt o1' tltc inlportecl
b-v the trl3l{.
satisraction of IBI{ or ilnv irrher',",rga^izar.io, or pcrso, ^r-rtho'iz-ed
an amounl eqr'ral to the
as tlie case rnay be, the enterprisc inott po., on clenland
inrport, and shall
d.rty and taxes leviable on srich goocls at ihe time of original
also be liable to pay pcnalties imliirsetlttltcler the Clrstorlls
r\ct 1969 arlci the rules
nlade there unc{er.
Annex*A
ISec sllb-clalrst: c:l Pilrn 873 ahnvci

Hnacler In
AT
t\ o.
NT'N or of irnpfiIter

fj*tails (to he by officer of the

HS I)escriptiorl Clu sto ttt - Sales

'l'a x
Coele (J d tttr' t'r
ln
rate ratc t
I
Y
&
U
e) (nppIi- (applic-
(n nblc)
c a[: le)
{1) (2) (3) (4) (6) fi\ {8}

Ce rtificate"* It is cellifled thnt the gloocls 1n i:e inlpoficd are gelllline and bntta Iiclc
requirf,lnflIlt of the prof ect" and adntissi bi litl' ttl' thc silllltl. lor l"rcrrefit o f conce ssioris
tr f d r-ities and tax*s shal l Lrc dt.ttilI'linctl [r]' thc coil ['cn]cd otl tccr cl' Ilnkista:r
P("1" he ading t)q 17 (-1) rll the i" Schcctltlc to
tl:c
Curstorns in fff;cord&I:fre
Custoltls Act, 1969.

Signatttrc: it

D,esignation:

lC.No.

n)
{Ta riff -II}