In a move aimed at further streamlining trade and customs procedures, particularly for businesses operating within Special Technology Zones (STZs), the Federal Board of Revenue (FBR) has announced key amendments to the Customs Rules, 2001. Through Notification S.R.O. 0 (1)/2025, the FBR is integrating the Customs framework more deeply with the Pakistan Single Window (PSW) system and reinforcing the “one window facility” concept for STZ enterprises.
This notification, building upon previous publications regarding Customs Rules revisions, introduces crucial changes focused on enhancing efficiency and transparency within the import and export processes, specifically for entities licensed under the Special Technology Zones Authority (STZA).
Key Highlights of the Amendments:
- Formal Recognition of “One Window Facility” and “Pakistan Single Window”: The amendments formally incorporate definitions for “one window facility” and “Pakistan Single Window” within the Customs Rules. These definitions are aligned with those provided in the Special Technology Zones Authority Act, 2021 and the Pakistan Single Window Act, 2021 respectively, ensuring legal consistency and clarity across related legislations. This step emphasizes the government’s commitment to these initiatives as core components of trade facilitation.
- Mandatory PSW Registration for STZA Licensees: A significant change mandates that all licensees operating within STZs, having acquired a valid license from the STZA, must subscribe to the Pakistan Single Window system. This move signifies a decisive step towards digitalizing and centralizing trade-related processes through the PSW platform. It underscores the PSW as the primary portal for customs-related operations for STZ entities.
- Enhanced Control and Enforcement through PSW User ID Management: The notification empowers the Collector of Customs, or designated officers, to block or temporarily restrict the PSW user IDs of STZA licensees under specific circumstances. This includes violations of the Customs Act and Rules, or upon the constitution of an offence investigated by the STZA. While ensuring enforcement and accountability, the amendments also safeguard licensee rights by stipulating that a fair hearing opportunity must be provided by the STZA before any user ID blocking. Furthermore, in cases of temporary restriction, licensees are to be notified electronically or otherwise within three days, again with an opportunity to be heard. This mechanism aims to maintain system integrity while adhering to principles of due process.
- STZA “One Window Facility” Central to Import Certification and Data Transmission: The amended rules clarify the crucial role of the STZA’s “one window facility” in the import process. For every consignment entering an STZ, the authorized STZA officer is now required to certify the import in a prescribed format through the STZA’s one window facility. This approved list will then be electronically shared with the PSW. This streamlined approach ensures efficient data flow and reduces manual processes, contributing to faster clearance times.
- Benefit Eligibility Tied to PSW Data Transmission: The notification explicitly states that eligibility for customs benefits, particularly those under rule 870 and PCT heading 9917(4) of the Customs Act, will be contingent upon goods data being transmitted to the PSW through the STZA’s one window facility. Furthermore, the system will auto-debit quantities based on goods imported and cleared by Customs. This reinforces the PSW as the central data repository and ensures automated tracking and management of duty exemptions.
- Continued Customs Assessment for Exemption Admissibility: While leveraging the PSW for data transmission and automation, the notification reaffirms that concerned Customs officers will continue to assess goods declarations to determine the admissibility of claimed exemptions. This maintains a balance between automated processes and necessary human oversight in ensuring regulatory compliance.
Impact and Way Forward:
These amendments are expected to significantly benefit businesses operating within Special Technology Zones by providing a more integrated, efficient, and transparent customs clearance process. By leveraging the Pakistan Single Window and the STZA’s “one window facility,” the government aims to:
- Reduce bureaucratic hurdles and processing times for imports and exports.
- Enhance transparency and predictability in customs procedures.
- Improve data accuracy and reduce errors through automated data exchange.
- Strengthen regulatory oversight and compliance within STZs.
- Foster a more conducive business environment for technology-driven industries in Pakistan.
The FBR’s notification signals a clear commitment to modernizing and digitizing Pakistan’s trade infrastructure. By integrating the Customs Rules with the PSW and emphasizing the role of STZA’s one window facility, the government is taking concrete steps towards facilitating trade, boosting economic activity, and positioning Pakistan as a digitally progressive nation in the global trade landscape.
