VAT & SD Act 2012
Section 2 Clause 60A - Declaration of Goods
(as updated till Finance Ordinance 2025)
1[ “declaration of goods” means any goods as defined in sub-section (31) of section 2 of the Customs Act, 2023; ]
1 Clause (60A) was inserted by section 2(e) of the Finance Ordinance, 2025 (Ordinance No. 28 of 2025), with effect from 01 July, 2025 with effect from 1 July 2025.
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.