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Non-resident ship owner or charterer
(1) Before the departure of a ship owned or chartered by a non-resident person from any port in Pakistan, the master of the ship , or the authorised shipping agent as defined in clause (6A) of section 2, shall furnish to the Commissioner a return showing the gross amount specified in sub-section (1) of section 7 in respect of the ship.
(1A) Notwithstanding anything contained in this Ordinance, only one return shall be furnished for each vessel or voyage and such return shall cover the total freight and all related amounts attributable to the ship.
(1B) The master of ship or the authorised shipping agent responsible for manifest filing and freight handling in respect of a vessel shall furnish the return under this section and no other person shall furnish such return for that vessel or voyage.
(2) Where the master of a ship or authorised shipping agent has furnished a return under sub-section (1), the Commissioner shall , after calling for such particulars, accounts or documents as he may require, determine the amount of tax due under section 7 in respect of the ship and, as soon as possible, notify the master or authorised shipping agent , in writing, of the amount payable.
(3) The master of a ship or authorised shipping agent shall be jointly and severally liable for the tax notified under sub-section (2) and the provisions of this Ordinance shall apply to such tax as if it were tax due under an assessment order.
(4) Where the Commissioner is satisfied that the master of a ship or non- resident owner or charterer of the ship or authorised shipping agent is unable to furnish the return required under sub-section (1) before the departure of the ship from a port in Pakistan, the Commissioner may allow the return to be furnished within thirty days of departure of the ship provided the non-resident owner or charterer or authorised shipping agent has made satisfactory arrangements for the payment of the tax due under section 7 in respect of the ship.
(5) The Collector of Customs or other authorised officer shall not grant a port clearance for a ship owned or chartered by a non-resident person until the Collector or officer is satisfied that any tax due under section 7 in respect of the ship has been paid or that arrangements for its payment have been made to the satisfaction of the Commissioner and electronic confirmation of filing of return and payment of tax under this section has been received in the prescribed manner .
(6) This section shall not relieve the non-resident owner or charterer of the ship from liability to pay any tax due under this section that is not paid by the master of the ship or authorised shipping agent .
(1A) Notwithstanding anything contained in this Ordinance, only one return shall be furnished for each vessel or voyage and such return shall cover the total freight and all related amounts attributable to the ship.
(1B) The master of ship or the authorised shipping agent responsible for manifest filing and freight handling in respect of a vessel shall furnish the return under this section and no other person shall furnish such return for that vessel or voyage.
(2) Where the master of a ship or authorised shipping agent has furnished a return under sub-section (1), the Commissioner shall , after calling for such particulars, accounts or documents as he may require, determine the amount of tax due under section 7 in respect of the ship and, as soon as possible, notify the master or authorised shipping agent , in writing, of the amount payable.
(3) The master of a ship or authorised shipping agent shall be jointly and severally liable for the tax notified under sub-section (2) and the provisions of this Ordinance shall apply to such tax as if it were tax due under an assessment order.
(4) Where the Commissioner is satisfied that the master of a ship or non- resident owner or charterer of the ship or authorised shipping agent is unable to furnish the return required under sub-section (1) before the departure of the ship from a port in Pakistan, the Commissioner may allow the return to be furnished within thirty days of departure of the ship provided the non-resident owner or charterer or authorised shipping agent has made satisfactory arrangements for the payment of the tax due under section 7 in respect of the ship.
(5) The Collector of Customs or other authorised officer shall not grant a port clearance for a ship owned or chartered by a non-resident person until the Collector or officer is satisfied that any tax due under section 7 in respect of the ship has been paid or that arrangements for its payment have been made to the satisfaction of the Commissioner and electronic confirmation of filing of return and payment of tax under this section has been received in the prescribed manner .
(6) This section shall not relieve the non-resident owner or charterer of the ship from liability to pay any tax due under this section that is not paid by the master of the ship or authorised shipping agent .
Amendment history (6)
- Expression inserted by the Finance Act, 2026.
- Sub-sections (1A) and (1B) inserted by the Finance Act, 2026.
- Inserted by the Finance Act, 2002.
- Words inserted by the Finance Act, 2026.
- The words “shall be” substituted by the Finance Act, 2026.
- The words “shall be” omitted by the Finance Act, 2003.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 296
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.