Import and Export of E-Commerce Rules

Since the volume and trend of online transactions have increased manifold, Federal Board of Revenue (the Board) has framed custom rules for the regulation of business-to-consumer (B2C) transactions.

Snapshot

Reference No.	SRO 14 (I)/2021
Description	Chapter XXXVIII Import and Export of E-Commerce Rules
Date of Issuance	06 January 2021
Amendment	Customs Rules, 2001
Objective	To regulate online buying and selling
Effective date	With immediate effect

Scope

These rules shall apply for assessment and clearance of imported or exported goods of business-to-consumer (B2C) transactions through authorized dealer via designated stations. The scope of the rules includes e-commerce transactions which the rules define as: e-commerce means buying and selling of goods or services including digital products through electronic transactions conducted via the internet or other computer-mediated (online communication) networks.

Negative List

These rules shall not apply to the following goods:

1. Goods requiring testing of samples;
2. Animals;
3. Perishable goods;
4. Food and beverages;
5. Medicines;
6. Alcoholic drinks;
7. Restricted items subject to fulfillment of import and export regulations under the relevant laws;
8. Import and export goods which are intended for clearance from customs station or airport other than at which arrived;
9. Prohibited under section 15 and 16 of Customs Act, 1969 along with allied law. The list of such goods is as follows:
• Counterfeit coins, forged or counterfeit currency notes, and any other counterfeit product;
• Any obscene book, pamphlet, paper, drawing, painting, representation, figure, photograph, film, or, article, video or audio recording, CDs or recording on any other media;
• Goods having applied thereto a counterfeit trade mark;
• Goods made or produced outside Pakistan and having applied thereto any name or trade mark, being or purporting to be the name or trade mark of any manufacturer, dealer or trader in Pakistan, unless-
• the name or trade mark is, as to every application thereof, accompanied by a definite indication of the goods having been made or produced in a place outside Pakistan; and
• the country in which that place is situated is in that indication shown in letters as large and conspicuous as any letter in the name or trade mark, and in the same language and character as the name or trade mark;
• Goods involving infringement of copyright, layout-design of integrated circuits, industrial designs, patents; and
• Goods made or produced outside Pakistan and intended for sale, and having applied thereto, a design in which copyright exists in respect of the class to which the goods belong or any fraudulent or obvious imitation of such design, patent, copyright except when the application of such design has been made with the license or written consent of the registered proprietor, right holder of the design, patent or copyright, as the case may be. 

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