
ڈائریکٹوریٹ جنرل آف کسٹمز ویلیوایشن نے پرانے اور استعمال شدہ موبائل فونز کی کسٹمز ویلیوز کا تعین نظرثانی کر دیا ہے، خاص طور پر وہ جو کمرشل مقدار میں بغیر پیکنگ اور لوازمات کے درآمد کیے جاتے ہیں، جیسا کہ 16 جنوری کی تاریخ والی رولنگ کے مطابق ہے۔
ویلیوایشن رولنگ نمبر 2035/2026 کے تحت ڈائریکٹوریٹ جنرل آف کسٹمز ویلیوایشن نے پرانے اور استعمال شدہ موبائل فونز (بغیر پیکنگ اور لوازمات کے، کمرشل مقدار میں درآمد) کی کسٹمز ویلیوز طے کر دی ہیں۔ یہ رولنگ 62 ماڈلز پر लागو ہوگی جن میں ایپل، سام سنگ، گوگل پکسل اور ون پلس کے آلات شامل ہیں۔ ان نئی ویلیوز کی بنیاد پر درآمد کنندگان کو ڈیوٹی اور ٹیکس ادا کرنا ہوں گے۔
رولنگ کے مطابق استعمال شدہ فونز کی کسی بھی مخصوص گریڈ یا حالت سے قطع نظر یہ ویلیوز लागو ہوں گی۔ اس کے علاوہ درآمد شدہ فونز کو پاکستان برآمد کیے۔ جانے سے کم از کم چھ ماہ قبل ایکٹیویٹ کیا جا چکا ہونا ضروری ہے۔ درآمد کنندگان کو ایکٹیویشن کی مدت کا اعلان کرنا لازمی ہوگا۔ جس کی تصدیق متعلقہ اسیسنگ افسران کریں گے۔
رولنگ
یہ رولنگ کسٹمز ایکٹ 1969 کی دفعہ 25A کے تحت جاری کی گئی ہے۔ اور یہ پچھلی ویلیوایشن رولنگ نمبر 1893/2024 (27 جون 2024) کو منسوخ کر دیتی ہے۔ یہ رولنگ دفعہ 25A(4) کے تحت منسوخ یا نظرثانی ہونے تک نافذ العمل رہے گی۔
رولنگ میں بتایا گیا ہے کہ پچھلی ویلیوایشن ایک سال سے زیادہ پرانی تھی جو اب بین الاقوامی مارکیٹ کی موجودہ صورتحال کی عکاسی نہیں کر رہی تھی۔ نئی ویلیوز کا تعین کسٹمز ایکٹ کی دفعہ 25 کے تحت ترتیب وار طریقوں سے کیا گیا۔ دفعہ 25(1) کے تحت ٹرانزیکشن ویلیو طریقہ ناقابل اطلاق پایا گیا کیونکہ ظاہر کی گئی۔ ویلیوز مارکیٹ قیمتوں سے مطابقت نہیں رکھتی تھیں۔ دفعہ 25(5) کے تحت آئیڈینٹیکل گڈز اور دفعہ 25(6) کے تحت سمیلیر گڈز کے طریقے بھی ناقابل اعتماد ثابت ہوئے۔ کیونکہ معلومات نامکمل تھیں۔ اور ظاہر کی گئی ویلیوز میں مسلسل تغیرات تھے۔
اس لیے ڈائریکٹوریٹ نے گزشتہ کیلنڈر سال میں 12 اگست، 26 ستمبر اور 15 دسمبر کو متعلقہ اسٹیک ہولڈرز کے ساتھ میٹنگز کیں۔ اس عمل میں 90 دنوں کا درآمد ڈیٹا حاصل کیا اور جانچ پڑتال کی گئی، اور آفس آرڈر نمبر 17/2014 کے تحت دفعہ 25(7) کے مطابق مارکیٹ انکوائری کی گئی۔ پروڈکٹ کی مقدار کو ایڈجسٹ کرکے C&F ویلیوز طے کی گئیں۔
برانڈز اور ماڈلز
جو برانڈز یا ماڈلز رولنگ میں درج نہیں ہیں لیکن کمرشل مقدار میں درآمد کیے جاتے ہیں، ان کے لیے کلیکٹریٹس کو کسٹمز ایکٹ کی دفعات 25(5) اور 25(6) کے تحت ویلیو کا تعین کرنے کی ہدایت کی گئی ہے۔
رولنگ میں واضح کیا گیا ہے۔ کہ جہاں ظاہر کی گئی۔ یا انوائس ویلیو کسٹمز ویلیو سے زیادہ ہوگی، تو دفعہ 25(1) کے تحت زیادہ ویلیو پر عمل کیا جائے گا۔ ایئر کنسائنمنٹس کی صورت میں ایئر اور سی فریٹ کے درمیان فرق کو ویلیوایشن میں شامل کیا جائے گا۔
کسٹمز حکام کو رولنگ کی مکمل عملداری یقینی بنانے اور کسی۔ بھی غیر معمولی صورتحال کی رپورٹ ڈائریکٹوریٹ جنرل کو کرنے کی ہدایت کی گئی ہے۔

Обратившись к компетентному адвокату в
сфере земельного права, заказчик
обеспечивает себе надежную
поддержку, сокращая временные издержки и уменьшая угрозу правовых ошибок.
Помощь квалифицированных юристов делает процессы улаживания споров
более быстрыми и простыми, что особенно ценно в условиях нынешнего правового поля.
Важно своевременно обращаться за консультацией для точного определения
правовой позиции и выбора оптимальной стратегии защиты.
Только квалифицированный эксперт с большим опытом
и необходимыми знаниями сможет обеспечить справедливое разрешение
конфликта и учесть интересы всех сторон.
В завершение стоит подчеркнуть, что юристы, работающие
в сфере земельных споров, являются важнейшей опорой для тех, кто сталкивается с проблемами в земельных вопросах.
Их профессиональная работа способствует не
только разрешению конфликтов, но и укреплению правовой защищённости клиентов, что
делает их услуги важной составляющей при взаимодействии с земельными ресурсами и государственными органами.
bookmarked!!, I love your website!
What’s up colleagues, how is everything, and what you wish
for to say concerning this paragraph, in my view its really amazing in favor of me.
I was recommended this website by my cousin. I’m not sure whether this post is written by him
as nobody else know such detailed about my problem.
You are incredible! Thanks! https://seo.chinaz.com/Danusys.com
Hi, I do believe this is a great blog. I stumbledupon it 😉 I am going
to come back once again since i have bookmarked
it. Money and freedom is the best way to change, may you be rich and continue to help other people.
I’m curious to find out what blog platform you’re working with?
I’m having some small security problems with my latest blog and I would like to find something more secure.
Do you have any suggestions?
Here is my blog сео блогер
Thank you for the good writeup. It in fact was
a amusement account it. Look advanced to far added agreeable from you!
By the way, how could we communicate?
I don’t care about buzz — I just want an adult video site that runs smoothly
Feel free to surf to my blog: https://squirting.world/sites/emmi-hill/
Hey! I know this is kinda off topic but I was wondering which blog platform are you using for
this website? I’m getting fed up of WordPress because I’ve had problems with hackers and I’m looking
at options for another platform. I would be great if you could point me in the direction of a good platform.
Ꭲhe caring atmosphere аt OMT urges interеst in mathematics, transforming Singapore pupils іnto passionate
students motivated t᧐ attain leading test resultѕ.
Unlock yoᥙr child’ѕ fᥙll potential in mathematics ᴡith OMT Math Tuition’s expert-led
classes, customized tօ Singapore’s MOE curriculum fօr primary,
secondary, and JC trainees.
Ꮃith mathematics integrated flawlessly іnto Singapore’s class settings
to benefit Ьoth teachers аnd students, committed math tuition enhances tһese gains Ьy uѕing customized support fоr sustained achievement.
primary tuition іs essential fߋr PSLE aѕ it provides therapeutic assistance for subjercts
ⅼike entiге numbers annd measurements, mаking ѕure no fundamental weaknesses persist.
Building confidence tһrough consistent tuition support іs vital, aѕ O Levels cɑn be demanding, and positive pupils carry oսt mսch better under
pressure.
Tuition ᧐ffers aρproaches fߋr time management dᥙring the extensive A Level mathematics tests,
enabling pupils to assign efforts efficiently tһroughout sections.
OMT sets aрart with ɑ proprietary curriculum tһɑt sustains MOE
material tһrough multimedia combinations, ѕuch as video explanations of vital theories.
OMT’s online system enhances MOE syllabus оne, assisting you taқe on PSLE math easily and far better ratings.
Tuition promotes independent analytical, аn ability highly valued іn Singapore’s application-based mathematics exams.
mү web blog; tuition center singapore
OMT’ѕ self-paced e-learning system permits pupils to explore math at thеiг own rhythm, changing
frustration right into fascination and motivating stellar test
performance.
Transform math challenges іnto accomplishments ᴡith OMT Math Tuition’s mix ⲟf online ɑnd on-site
choices, Ьacked by а track record of traainee quality.
Ιn a system wһere mathematics education һas actualⅼy developed to
promote development ɑnd worldwide competitiveness, enrolling іn math tuition ensures students remain ahead
by deepening tһeir understanding аnd application оf
essential ideas.
Ԝith PSLE math developing tο consist ᧐f more interdisciplinary aspects, tuition қeeps trainees upgraded οn integrated questions
blending math ᴡith science contexts.
Ву offering substantial method witһ prevіous O Level documents,
tuition furnishes trainees ԝith familiarity ɑnd thе capacity to anticipate inquiry patterns.
Ꮃith regular mock tests ɑnd tһorough responses, tuition helps
junior college pupils identify аnd correct weak points prior tо the real Α Levels.
OMT’s unique math program matches tһe MOE curriculum by consisting of proprietary study tһat
apply math tο real Singaporean contexts.
OMT’ѕ sʏstem is mobile-friendly one, so examine on thе go and see your math qualities boost without missing a
beat.
Tuition reveals students tօ varied question types, expanding tһeir preparedness fߋr uncertain Singapore mathematics examinations.
Ꮋere is my blog post – math tuition agency
For latest information you have to go to see world wide web and on web
I found this web site as a best site for most recent updates.
If you are going for most excellent contents like me, simply pay a quick visit this web
page everyday for the reason that it gives quality contents, thanks
Thanks for sharing your thoughts on transplant nephrology.
Regards
I really like reading through an article that will make men and women think.
Also, thanks for allowing for me to comment!
It’s going to be finish of mine day, but before ending I
am reading this wonderful article to improve my know-how.
That is a very good tip especially to those new to the blogosphere.
Short but very accurate information… Appreciate your sharing this one.
A must read post!
Hello, I read your blogs on a regular basis. Your story-telling style
is witty, keep doing what you’re doing!
This blog was… how do I say it? Relevant!! Finally I have found something which helped me.
Many thanks!
By stressing conceptual mastery, OMT discloses mathematics’ѕ
internal appeal,firing սp love and drive for
leading examination qualities.
Experience flexible learning anytime, аnywhere through OMT’s thorough online e-learning platform,
including unlimited access tо video lessons and interactive tests.
Ꭺs mathematics underpins Singapore’ѕ credibility for excellence in worldwide benchmarks ⅼike
PISA, math tuition іs essential tⲟ opеning a kid’s prospective аnd
protecting academic advantages in tһis core subject.
Tһrough math tuition, students practice PSLE-style
concerns typicallies аnd charts, enhancing accuracy ɑnd speed under exam
conditions.
Personalized math tuition іn secondary school addresses private finding ߋut spaces іn subjects like calculus and data,avoiding tһem from impeding O Level success.
Junior college math tuition іs critical for A Degrees ɑs it grows
understanding оf advanced calculus subjects ⅼike assimilation techniques and differential
equations, ԝhich are main to the test syllabus.
OMT stands ߋut with іts proprietary math educational program,
tһoroughly developed to complement tһe Singapore MOE syllabus Ƅy filling out conceptual spaces tһat typical
school lessons сould ignore.
Specialist pointers іn video clips ɡive faster ways lah,
aiding уοu fіx concerns much faster ɑnd rack սp extra іn examinations.
Ву concentrating օn mistake analysis, math tuition prevents repeating blunders tһɑt might cost valuable marks in Singapore exams.
Мy blog – online math tutor singapore
I was recommended this blog by my cousin. I’m not sure whether this post is written by him as nobody else
know such detailed about my problem. You’re wonderful!
Thanks!
3. Limpe toda a área de injeção usando outra compressa com álcool.
Assegurando-se de que a ponta da agulha esteja imersa abaixo do nível do
líquido, lentamente puxe o êmbolo até que toda a solução seja retirada do frasco-ampola.
Você necessita remover a agulha da seringa, descartá-la,
e botar uma nova agulha estéril pela seringa. 12. Segure a seringa (não
pelo êmbolo) e remova o conjunto seringa/agulha do frasco-ampola de Caverject®.
7. Introduza a agulha pela cota central da tampa de borracha do frasco-ampola e, então,
empurre o êmbolo pra injetar o diluente no frasco. Recomenda-se normalmente uma agulha de meia
polegada, calibre entre 27 e 30. A dose de Caverject® necessita ser individualizada com cuidado, adequada por uma supervisão médica. https://diet365.fit/g1-testoviril-funciona-anvisa-composicao-preco-valor-comprar-resenha-farmacia-bula-reclame-aqui-saiba-tudo-2025/
Write more, thats all I have to say. Literally,
it seems as though you relied on the video to make your point.
You clearly know what youre talking about, why waste your intelligence on just posting videos to your blog when you could
be giving us something enlightening to read?
Thank you for the good writeup. It in fact was a amusement account it.
Look advanced to more added agreeable from you! However, how can we communicate?
I read this post completely about the resemblance of newest and earlier technologies, it’s awesome article.
I am truly glad to glance at this webpage posts which carries tons of helpful data, thanks for
providing these information.
Good way of explaining, and pleasant piece of writing
to obtain facts on the topic of my presentation topic, which i am
going to convey in academy.
Hi there I am so happy I found your site, I really found you by error, while I was looking on Bing for something else,
Regardless I am here now and would just like to say kudos for a remarkable post and a all round
interesting blog (I also love the theme/design), I don’t
have time to read it all at the moment but I have saved it and
also added your RSS feeds, so when I have time I will be back to read more, Please do keep up the superb
work.
I was recommended this web site by my cousin. I’m not
sure whether this post is written by him as no one
else know such detailed about my difficulty.
You are wonderful! Thanks!
May I just say what a relief to find an individual who actually understands what they are talking
about on the net. You actually realize how to bring a problem to light and make it important.
A lot more people need to check this out and understand this side of your story.
I was surprised you are not more popular because you certainly
have the gift.
May I just say what a relief to discover someone that genuinely knows what they are discussing over the internet.
You definitely understand how to bring an issue to light and make
it important. A lot more people really need to check this out and understand this side of your story.
I was surprised that you aren’t more popular because you definitely have the gift.
Hi, i think that i saw you visited my web site thus i came to “return the favor”.I’m trying to find things to enhance my
web site!I suppose its ok to use a few of your ideas!!
Hi there! I’m at work surfing around your blog from my new iphone 3gs!
Just wanted to say I love reading through your blog and look forward to all your posts!
Carry on the outstanding work!
You actually make it seem so easy with your presentation but I
find this topic to be really something that I think I would
never understand. It seems too complex and very broad for
me. I’m looking forward for your next post, I will try to get the hang of it!
What i don’t understood is if truth be told how you’re not really much more well-preferred than you may be now.
You are very intelligent. You know therefore significantly on the subject
of this topic, produced me personally believe it from so many varied angles.
Its like men and women are not involved unless it is one thing to do with Girl gaga!
Your personal stuffs nice. At all times handle it
up!
Hello to all, how is all, I think every one is getting more from this web site, and your views are pleasant designed for
new visitors.
Simply want to say your article is as amazing. The clarity in your post
is just nice and i could assume you are an expert on this subject.
Fine with your permission allow me to grab your feed to keep updated
with forthcoming post. Thanks a million and please continue the enjoyable work.
I feel that is one of the so much vital information for me.
And i am satisfied reading your article. However
wanna commentary on few general issues, The site taste is perfect,
the articles is in point of fact excellent : D. Good job, cheers
I know this if off topic but I’m looking into starting my
own blog and was wondering what all is needed to get set up?
I’m assuming having a blog like yours would cost a pretty penny?
I’m not very web smart so I’m not 100% certain. Any tips or advice would be greatly
appreciated. Appreciate it
We’re a group of volunteers and opening a new scheme in our community.
Your website offered us with valuable info to work on. You’ve
done a formidable job and our whole community will
be grateful to you.
I always spent my half an hour to read this webpage’s posts every
day along with a cup of coffee.
This is my first time go to see at here and i am actually impressed to read all at single
place.
Does your site have a contact page? I’m having trouble locating it
but, I’d like to shoot you an email. I’ve got some ideas for your blog you might
be interested in hearing. Either way, great site and I look forward to seeing it develop over time.