The Federal Board of Revenue (FBR) has taken a significant step to enhance tariff enforcement by establishing a new check post at the strategic location of Battagram on the Silk/Karakoram road.
This check post, staffed by Inland Revenue officers, is specifically designed to regulate the movement of goods from tax-exempt areas into the tariff zones of Abbottabad.
A formal notification was issued by the FBR on Thursday, detailing the establishment of these check posts under section 40B of the Sales Tax Act.
According to the notification, designated as SRO.1193(I)/2024, mobile squads accompanying the check post will be responsible for intercepting goods transported from non-tariff areas.
The primary objective is to ensure that all applicable duties and taxes have been duly paid before the goods enter the tariff-regulated regions of Pakistan.
The FBR has mandated that all conveyances carrying goods from tax-exempt areas must be accompanied by the necessary documentation as stipulated under the Sales Tax Rules.
In instances where these documents are either absent or found to be inconsistent, the goods, along with the vehicle transporting them, will be seized by the Inland Revenue officers.
The seizure will be conducted under proper acknowledgement, and the FBR will issue notices to the owners of both the goods and the vehicle within fifteen days to justify against the imposition of penalties.
The term “tax-exempt areas” refers to regions such as Azad Jammu and Kashmir, Gilgit-Baltistan, Border Sustenance Markets, and the former Tribal Areas as defined under Article 246 of the Constitution.
The FBR may also prescribe additional areas under this category as deemed necessary.
This development follows the FBR’s initiative in 2022, where 16 Inland Revenue check posts were established, along with mobile teams, to scrutinize the documentation of goods moving from tax-exempt areas like Azad Jammu and Kashmir, Gilgit-Baltistan, and the erstwhile tribal regions.
The new check post in Battagram is a continuation of these efforts, further strengthening the regulatory framework governing the movement of goods within Pakistan.
