Declarations in Pakistani tax law
Sections across 4 laws whose headings refer to declarations. 16 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
11 matching sections in the 2025-06-30 version.
- section 9: Declaration of customs-ports, customs airports, etc
- section 11: Power to declare warehousing stations
- section 29: Restriction on amendment of goods declaration
- section 32C: Mis-declaration of Value for illegal transfer of funds into or out of Pakistan
- section 38: Power to declare what goods are identifiable and to prohibit draw-back in case of specified foreign territory
- section 41: Declaration by parties claiming drawback
- [section 79: Declaration and assessment for home consumption or warehousing or transshipment
- section 79A: Omitted. 80. Checking of goods declaration by the Customs
- section 139: Declaration by passenger or crew of baggage
- section 144: Label or declaration in respect of goods imported or exported by post or by courier to be treated as entry
- section 150: Declaration concerning coasting vessel which has touched foreign port
Federal Excise Rules, 2005
3 matching sections in the 2023-10-31 version.
- section 15: Declaration of business premises and equipment
- section 28A: Declaration regarding machinery used in the manufacture of cigarettes and other tobacco products
- section 84: Declaration by GLT units
Sales Tax Special Procedures Rules, 2007
1 matching section in the 2015-06-30 version.
Sales Tax Act, 1990
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with declarations?
4 of the laws published here contain provisions whose headings mention declarations, across 16 sections in total. The largest number sit in the Customs Act, 1969 with 11.
Where is declarations 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.