FBR Proposes Changes to Baggage Rules

The Federal Board of Revenue (FBR) has proposed amendments to the Baggage Rules, 2006, in exercise of the powers conferred under Section 219 of the Customs Act, 1969 wide S.R.O. 214(1)/2024. These proposed changes have been published for public information and feedback.

In accordance with subsection (3A) of Section 219, stakeholders and individuals are invited to submit objections or suggestions regarding these amendments within seven days of this notification’s publication in the official Gazette. The FBR will consider all feedback received within this timeframe.

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Proposed Amendments

  1. Definition of “Commercial Quantity” (Rule 2, Clause c):
    • The clause will be replaced with the following definition:

      “Commercial quantity” means a quantity of goods imported prima facie for trading or pecuniary gain and not for personal use or gift, the value of which exceeds USD 1,200. In the case of mobile phones, commercial quantity refers to more than one phone, excluding the one in the personal use of the passenger.

  2. Treatment of Goods Brought in Commercial Quantity (Rule 17):
    • The existing rule will be replaced with:

      “Goods brought in commercial quantity shall not be released upon payment of duty, taxes, or redemption fine.

Related Article: FBR Clarifies Misinterpretation of Baggage Rules Withdraw Proposal

The amendments aim to:

  • Provide clarity on the distinction between personal and commercial imports.
  • Restrict the misuse of baggage provisions for commercial purposes.
  • Strengthen enforcement to ensure compliance with customs regulations.

Stakeholders are encouraged to review the draft and provide their feedback promptly for consideration by the FBR.

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