Government of Pakistan

(Revenue Division)

Central Board of Revenue




Islamabad, the 29th September, 2005.






S.R.O.1019(I)/2005.- In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), the Central Board of Revenue is pleased to direct that the following further amendment shall be made in the Customs Rules, 2001, namely:-


In the aforesaid Rules, for rule 9, the following shall be substituted, namely:-


9. Condonations.- (1) If a family has not availed concessions under this Chapter during the last two years, the short visits to Pakistan up to a total period of four months shall be ignored. If the total period of short visits exceeds four months, the Collector of Customs may condone the period on sufficient justification being shown to him.


(2) If a family comes to Pakistan for permanent residence after a stay abroad of less than two years, due to privilege leave or for reasons beyond its control, such as exigencies of service, earlier recall by employer, ill health or bereavement, and concessions under this Chapter have not been availed during the last two years, an officer of customs not below the rank of Assistant Collector of Customs may condone the shortfall in two years period up to a period of two months.


(3) Late shipment or late arrival of unaccompanied baggage for a maximum period of sixty days may be condoned by the Collector of Customs for reasons to be recorded in writing..


[C. No.5(7)L&P/2004(pt)]



( Muhammad Ali Raza )

Secretary (Law and Procedure)