Pakistan Single Window Evidence of Identity (EOI) Regulations, as published 30 June 2023
This is the Pakistan Single Window Evidence of Identity (EOI) Regulations as it stood on 30 June 2023. It runs to 5 pages and contains 5 sections, with 0 amendment footnotes.
What this document is
Published by the Federal Board of Revenue as part of the Pakistan Single Window Evidence of Identity (EOI) Regulations collection. A consolidation of this kind folds every amendment made up to its cover date into the text, so it shows the law as it stood on 30 June 2023 rather than as originally enacted.
The date above was taken from the file name rather than a consolidation statement on the cover, so treat it as approximate.
The shape of this version
The operative text holds roughly 1,552 words across 5 sections.
What changed since the previous version
Against the version published 30 June 2022, this one has 5 new sections.
New in this version
- section 1, Short title, application and commencement
- section 2, Evidence of identity requirements
- section 3, Procedure
- section 4, Renewing or revalidating and updating UID
- section 5, Refusal, suspension, or cancellation of UID
The source file
| File name | SRO 98-2023 - PSW Evidence of Identity Regulations, 2023.pdf |
| Pages | 5 |
| Size | 1.17 MB |
| Text extraction | markitdown |
| Extraction confidence | high |
| Position in this collection | 2 of 2 |
SHA-256 of the source PDF:
55dc199f34dfbd4d0233d661745e12a61476f3dfa17966d72db5ac01d230ead5Checking that value against the file you download confirms it is the same document these figures came from.
A note on these figures
Counts here are produced by software reading the PDF, not compiled by hand. The same method is applied to every document, which makes comparisons between versions meaningful, but a section with unusual formatting can be missed. Treat them as close measurements and the official document as the authority.
This is information, not legal or tax advice. Qanoon Digest is independent and not affiliated with the Federal Board of Revenue or the Government of Pakistan.
The full text of this version
All 5 sections as they appear in this document, reproduced from the source PDF. Amendment footnotes follow at the end.
1. Short title, application and commencement
(1) These regulations shall be called
the Pakistan Single Window (Evidence of Identity) Regulations, 2023.
These regulations shall apply to all users whether individuals, sole proprietorships
or bodies corporate registered with the Federal Board of Revenue (FBR) or the Securities and
Exchange Commission of Pakistan, government organizations, diplomatic missions, foreign
individuals and businesses or any other commercial and non-commercial entity engaged in cross-
border trade i.e., import, export and transit as well as the users involved in the provision of trade
related services such as customs clearing agents, shipping agents, bonded carriers, logistic
operators, warehouse operators, transporters, or any other such business associated with cross-
border trade, included or intended to be included in the PSW system.
These regulations shall come into force at once.
2. Evidence of identity requirements
(1) All persons wishing to conduct a cross-
border trade transaction whether imports, exports, or transit (hereinafter called the ‘applicant’) must
have.
a valid National Tax Number (NTN) or Free Tax Number (FTN) issued by FBR;
computerized National Identity Card (CNIC) issued by the National Database and
Registration Authority (NADRA) in case the applicant is a Pakistani national, or a
company incorporated in Pakistan having one or more Pakistani nationals as
partners or directors;
corporate Universal Identification Number (CUIN) issued by SECP in case of a
company incorporated in Pakistan, where applicable;
a mobile number as registered against the CNIC of the applicant or one of the
directors (in case of a company) in case the applicant is a Pakistani national or, as
the case may be, a company incorporated in Pakistan having one or more Pakistani
nationals as partners or directors; and
an email address associated with the registered NTN or FTN for receipt of one time
password (OTP).
In case, the applicant is a foreign national, or a company incorporated outside
Pakistan, or a company incorporated in Pakistan but does not have any Pakistani national as partner,
director or principal officer, particulars mentioned at clauses (b), (c) and (d) of sub-regulation (1)
above shall not be required.
In case a company does not have any Pakistani national as partner or director but
has a Pakistani national as principal officer registered with FBR, the electronic verification shall
be conducted against the particulars of the Pakistani principal office including those mentioned at
clauses (b), (c) and (d) of sub-regulation (1).
In cases where the applicant is an entity that does not require NTN or FTN under
the provisions of relevant laws, electronic verification shall be conducted against the valid CNIC.
3. Procedure
(1) An applicant shall access the PSW portal and follow the electronic
process through the PSW interface as given hereunder:-
on the PSW portal, the applicant shall enter NTN, FTN or CNIC, as the case may
be;
in case the NTN is registered with FBR as partnership or company, the CNIC of one
of the partners or directors duly authorized by rest of the partners or directors, as the
case may be, shall be selected from the data fetched from FBR’s database for further
electronic validation and biometric verification;
in case of a company incorporated in Pakistan, the applicant shall be required to
provide CUIN or the SECP registration number in addition to the particulars as
mentioned in clauses (a) and (b);
on validation of the information provided, the system shall require a cell phone
number registered in the name of the person or partner or director whose CNIC has
been selected as per clause (b). The numbers registered in the name of the company
shall not be valid for verification of identity purpose;
the PSW system shall issue a system generated payment slip identity (PSID) to the
applicant for payment of non-refundable subscription fee. The fee shall be paid by
the applicant through the prescribed method or modes of payment;
upon successful online, real-time validations of the particulars provided by the
applicant, one time password (OTP) shall be sent on the email address and mobile
number as provided by the applicant which shall be entered into the system for
confirmation of the applicant’s credentials;
this shall be followed by biometric verification from NADRA’s e-Sahulat centers;
and
the PSW system shall issue user identity (UID) by electronic means to the
subscribers fulfilling the requirements as per clauses (a) to (g). The UID shall be
sent to the email address of the applicant along with a link to set a password.
In case of biometric failure due to loss of elasticity, fading of fingerprint ridges, old
age or of any other medical reason, alternate process flow shall be followed to comply with PSW’s
‘know your customer’ (KYC) protocols. This includes personal appearance before designated
officers of Customs for in-person verification to enable them to file declaration for clearance of
consignments.
In case of foreign national, foreign company or local company having no Pakistani
owner, partner, or director, the cell phone, OTP, and biometric verifications shall be performed in
respect of the Pakistani national registered as the principal officer with FBR. However, if no such
principal officer has been registered with FBR, subscription shall be issued on the basis of real time
electronic verification of banking information provided by the applicant from their respective bank.
An applicant shall be required to complete the subscription process within a period of
two months from the date of payment of subscription fee. In case of expiry of the period of two
months, the applicant shall have to initiate the process afresh which shall inter alia include payment
of subscription fee as well.
(5) The subscriber shall have provision to create child user IDs to cater for workload
management.
4. Renewing or revalidating and updating UID
(1) Subscribers to the PSW system
shall renew and revalidate the system generated CID upon expiry of the validity period as
prescribed in the ‘PSW Evidence of Identity Rules’, by following the process as given in regulation
3 which includes, inter alia, payment of prescribed subscription fee.
The PSW system shall generate an electronic message to alert the subscriber of the
expiry of the validity period in a timely manner.
Subscribers shall be able to electronically update or synchronize their particulars
except NTN, furnished as evidence of identity, if so required, upon payment of fee equivalent to
the prescribed subscription fee.
In case any of the information so updated or synchronized pertains to change in the
name, business name, business address, CNIC, passport number, or mobile number of a partner or
director, or principal officer, as the case may be, the PSW system shall carry out fresh validations
of the new name, CNIC, passport number, email ID or mobile number and may require biometric
verification from NADRA or electronic verification of banking information. A fee equivalent to
the prescribed subscription fee shall also be charged in such cases.
5. Refusal, suspension, or cancellation of UID
(1) No applicant whose evidence
of identity is accepted through the PSW subscription process as prescribed in the EOI Regulations
shall be denied access to the PSW system, its allied components, or services.
(2) The operating entity may refuse to issue Urn, or suspend or cancel the existing MD,
if the applicants or the existing subscribers, as the case may be, have been barred from conducting
a foreign trade transaction under any applicable national or international law or legal, quasi-legal
or administrative order by the authority of competent jurisdiction due to their involvement in
smuggling, commercial or customs fraud, identity theft, trade-based money laundering, terrorist
financing, terrorism, or contravention of any other national or international law:
Provided that the operating entity shall not be held responsible in case no intimation barring
the applicant, or the existing subscriber, as the case may be, has been received in writing through
official channels from the authority of competent jurisdiction:
Provided further that no order shall be passed for refusal, suspension or cancellation of the
PSW UID by any authority of competent jurisdiction unless a reasonable opportunity of being heard
is given to the applicant or subscriber, electronically or otherwise, as the case may be, in accordance
with the provisions of the Pakistan Single Window Act, 2021(111 of 2021) and other applicable
law, rules and regulations.
[C.No.2(25)PD(PSW)/E0I/2022]
(Mukarraid J h Ansari) Additional Secretary