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Pakistan Customs have added Chapter XXXV in the Customs Rules, 2001, whereby the Customs (Advance Ruling) Rules, 2020, have been introduced. This step is in consonance with the international best practices, more particularly with the WCO's Revised Kyoto Convention, whereby the Customs authorities in Pakistan will now issue Advance Ruling on matters relating to -
(a) classification of goods under the First Schedule to the Customs Act, 1969;
(b) origin of the goods under the preferential rules of origin; and
(c) applicability of notifications on imposition of duties under the Customs Act, 1969, or any tax or chargeable akin to customs duty collected under the Customs Act, 1969.
As per Rule 792 ibid, an applicant desirous of obtaining an advance ruling under these Rules will apply in the format prescribed under Annex A & B to the Secretary, Advance Ruling Committee, stating the question on which such advance ruling is sought. An undertaking from the applicant that no issue in relation to the goods on which the ruling is sought, is pending before a Customs office, port of entry, adjudicating authority, tribunal or court, will be mandatory. As such, Customs authorities have been empowered to reject such an application if -
(a) the applicant furnishes incomplete, or incorrect or false or misleading information;
(b) the facts or circumstances of the case undergo any change;
(c) the issue is found pending before an adjudicating authority, appellate tribunal, or a court of law; or
(d) the issue has already been decided by an adjudicating authority, appellate tribunal or any court of law.
Likewise, the Advance Ruling shall be void where the Advance Ruling Committee finds that an advance ruling pronounced by it under sub-section (1) of section 212B of the Customs Act, 1969, has been obtained by the applicant by providing incomplete, incorrect, false or misleading information.