Federal Excise Rules, 2005: frequently asked questions
Common questions about the Federal Excise Rules, 2005, answered from the documents published on this site. Every answer points to where the text can be read.
What is the Federal Excise Rules, 2005?
The Federal Excise Rules, 2005 is subordinate legislation published by the Federal Board of Revenue. This site holds 3 published versions of it, from 2014-07-10 to 2023-10-31. The most recent version here runs to 95 pages.
How many sections does the Federal Excise Rules, 2005 have?
The most recent version on this site contains 103 sections. Numbering is not continuous, because new provisions are inserted with letter suffixes such as 3A or 195C rather than renumbering the whole instrument.
Where can I download the official Federal Excise Rules, 2005 PDF?
The official file is published by FBR. This site links directly to it on every version page, and records the file name, page count and a SHA-256 checksum so you can confirm you have the same document.
Which version of the Federal Excise Rules, 2005 is current?
The most recent version published here is consolidated to 2023-10-31. FBR issues new consolidations periodically, so check the FBR listing before relying on it for anything time sensitive.
Can I see older versions of the Federal Excise Rules, 2005?
Yes. All 3 versions are published, each on its own page with its own section list. That makes it possible to see what a provision said on a given date rather than only what it says now.
How often has the Federal Excise Rules, 2005 been amended?
The most recent version carries 30 amendment footnotes. Each one records a change made by a later law, most commonly an annual Finance Act.
What is section 1 of the Federal Excise Rules, 2005?
Section 1 is titled “Short title and commencement”. The full text as it appears in the 2023-10-31 version is on this site, reproduced from the official PDF.
What is section 3 of the Federal Excise Rules, 2005?
Section 3 is titled “Application for registration”. The full text as it appears in the 2023-10-31 version is on this site, reproduced from the official PDF.
What is section 3A of the Federal Excise Rules, 2005?
Section 3A is titled “Failure to get registration”. The full text as it appears in the 2023-10-31 version is on this site, reproduced from the official PDF.
What is section 4 of the Federal Excise Rules, 2005?
Section 4 is titled “Change in the particulars of registration”. The full text as it appears in the 2023-10-31 version is on this site, reproduced from the official PDF.
What is section 5 of the Federal Excise Rules, 2005?
Section 5 is titled “Transfer of Registration”. The full text as it appears in the 2023-10-31 version is on this site, reproduced from the official PDF.
What is section 6 of the Federal Excise Rules, 2005?
Section 6 is titled “Other matters relating to registration”. The full text as it appears in the 2023-10-31 version is on this site, reproduced from the official PDF.
What is section 7 of the Federal Excise Rules, 2005?
Section 7 is titled “Liability of duty”. The full text as it appears in the 2023-10-31 version is on this site, reproduced from the official PDF.
What is section 8 of the Federal Excise Rules, 2005?
Section 8 is titled “No refund of duty erroneously levied or paid, unless claimed within one year”. The full text as it appears in the 2023-10-31 version is on this site, reproduced from the official PDF.
What is section 9 of the Federal Excise Rules, 2005?
Section 9 is titled “Payment of duty not to be postponed”. The full text as it appears in the 2023-10-31 version is on this site, reproduced from the official PDF.
What is section 11 of the Federal Excise Rules, 2005?
Section 11 is titled “Numbering of invoices”. The full text as it appears in the 2023-10-31 version is on this site, reproduced from the official PDF.