Clearance of goods in Pakistani tax law
Sections across 5 laws whose headings refer to clearance of goods. 21 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Customs Act, 1969
16 matching sections in the 2025-06-30 version.
- section 3CCB: Directorate General of National Nuclear Detection Architecture
- section 30A: Date of determination of rate of duty for clearance through the Customs Computerized System
- section 51: No vessel to depart without port clearance
- section 53: Application for port clearance of vessels
- section 55: Power to refuse port clearance to vessels or permission for departure to other conveyance
- section 56: Grant of port clearance or permission for departure
- section 57: Grant of port clearance or permission for departure on security of agent
- section 83: Clearance for home consumption
- section 104: Clearance of bonded goods for home-consumption
- section 105: Clearance of warehoused goods for export
- section 106: Clearance of warehoused goods for export as provisions, on a conveyance proceeding to foreign destination
- section 107: Application for clearance of goods
- section 131: Clearance for exportation
- section 133: Additional charge on goods cleared for export after port-clearance granted
- section 149: Clearance of coastal goods at destination
- section 174: Power to require production of order permitting clearance of goods imported or exported by land
Income Tax Rules, 2002
2 matching sections in the 2002-06-30 version.
- section 221: Tax clearance certificate
- section 222: Form of tax clearance certificate under section 145
Federal Excise Rules, 2005
1 matching section in the 2023-10-31 version.
Sales Tax Rules, 2006
1 matching section in the 2025-06-30 version.
Sales Tax Act, 1990
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with clearance of goods?
5 of the laws published here contain provisions whose headings mention clearance of goods, across 21 sections in total. The largest number sit in the Customs Act, 1969 with 16.
Where is clearance of goods defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.