ISLAMABAD: The Federal Board of Revenue (FBR) has constituted a committee of senior officers at the 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. The said provision of law prescribes certain penalties for not placing invoice, 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 and prescribe documents that are considered mandatory for submission along with those GDs. The FBR has explained that the rules will be notified in due course of time and till framing of rules, no action shall be taken in this matter.
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