Pakistan Single Window Act, 2021.

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THE PAKISTAN SINGLE WINDOW ACT 2021 
 
 
  
 
 
 
 
CONTENTS 
 
1. Short title, extent and commencement 
2. Definitions 
3. Establishment of the Pakistan single window 
4. The Governing Council 
5. Lead agency 
6. Operating entity 
7. Grants, funds, budget and accounts of the Governing Council 
8. Sources of funding 
9. Application of the Pakistan single window and its allied systems 
10. Access to the Pakistan single window and its allied systems,  maintenance of record 
etc. 
11. Application of risk management system 
12. Electronic documents non-discrimination vis-i-vis paper        documents 
13. Offences and punishments 
14. Other laws to apply 
15. Provision of services, sale of software and IT systems etc. 
16. Indemnity 
17. Dispute resolution 
18. Overriding effect 
19. Power to amend the Schedule 
20. Delegation 
21. Power to make rules 
 

 
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22. Power to make regulations 
23. Removal of difficulties 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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THE PAKISTAN SINGLE WINDOW ACT 2021 
 
[13th April, 2021] 
ACT NO. III OF 2021 
 
An Act to make provisions for the establishment of Pakistan single window 
 
In so far as relevant to the intent and objects of this Act and in order to ensure unhindered right 
to lawful trade as enshrined in Article 18 of the Constitution of the Islamic Republic of Pakistan, it is 
necessary that an autonomous body be established to simplify cross border trade processes, reduce  cost 
of doing business and facilitate trade on national and international level; 
WHEREAS Pakistan has ratified the agreement on Trade Facilitation of the World Trade 
Organisation which inter alia stipulates the establishment of a national single window for managing a 
country’s external trade; 
AND WHEREAS it is necessary to establish and operate a single point of  submission and 
receipt of trade data and information to enable synchronised  processing of data and information, 
achieve standardisation and harmonisation of documents required for regulatory control, adopt 
integrated risk management techniques, remove legal, regulatory and operational barriers to electronic 
transactions for external trade, facilitate coordination and partnership among all  the relevant trade 
regulatory agencies and stakeholders dealing with the international trade and trade facilitation and for 
matters connected therewith and ancillary thereto; 
 
It is hereby enacted as follows:— 
 
1. Short title, extent and commencement.—(1) This Act shall be       called the Pakistan 
Single Window Act, 2021. 
 
(2) It shall extend to the whole of Pakistan. 
 
(3) It shall come into force from such date as the Federal Government        may, by a notification 
in the official Gazette, appoint. 
 
2. Definitions.—(1) In this Act, unless there is anything repugnant in      the context or subject,— 
 
(a) “Agreement on Trade Facilitation” means the Trade Facilitation  Agreement of the World 
Trade Organisation as ratified by Pakistan; 
 
(b) “Board of Directors” means the Board of Directors of the operating  entity established under 
the Companies Act, 2017 (XIX of 2017); 
 
(c) “Chairperson” means the Chairperson of the Governing Council  established under this 
Act; 
 
(d) “electronic” includes electrical, digital, magnetic, optical, biometric, electrochemical, 
wireless or electromagnetic technology; 
 
 
 
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(e) “electronic document” includes documents, records, information, communications or 
transactions in electronic form; 
 
(f) “electronic signature” means any letters, numbers, symbols, images, characters or any 
combination thereof in electronic form, applied to, incorporated in or associated with an 
electronic document, with the intention of authenticating or approving the same, in order 
to establish authenticity or integrity or both; 
 
(g) “Governing Council” means the Pakistan Single Window Governing  Council established 
under section 4; 
(h) “information” includes text, message, data, voice, sound, database, video, signals, software, 
computer programs, codes including object code and source code; 
 
(i) “lead agency” means the organization responsible for or appointed  under section 5 for  
implementation of Pakistan single window; 
 
(j) “member” means a member of the Governing Council including its        Chairperson; 
 
(k) “memorandum of understanding” means the memorandum of understanding signed by and 
between the Governing Council with  the lead agency and its operating  entity, or a ny 
OGAs; 
 
(l) “operating entity” means an entity created by the lead agency under section 6; 
 
(m) “Pakistan single window” means an information and communication technology based 
facility that allows persons or entities involved in    trade and transport to lodge standardised 
information and documents with a single-entry point to fulfil import, export and  transit-
related regulatory requirements in Pakistan without being  required to submit the same  
data element more than once; 
 
(n) “other government agencies” hereinafter referred to as OGAs means any of the regulatory 
authorities including their subordinate entities as listed in the schedule whether referred 
to jointly or  severally; 
 
(o) “prescribed” means prescribed by rules or regulations made under this Act; 
 
(p) “registration” means issuance of a unique user identifier to any person or entity to access 
the Pakistan single window system, in  the prescribed manner; 
 
(q) “risk management system” means the systematic application of  trade controls and 
management procedures on goods, means of  transport and passengers including at pre -
arrival, clearance or post  clearance stage for identifying, analysing, evaluating, 
monitoring, reviewing and treating the risks associated with them and includes  priority 
accorded to compliant, persons, entities or organisations  using the Pakistan single 
window system; 
 
(r) “rules” means the rules made under this Act; 
 
 
 
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(s) “secretariat” means the secretariat to the Governing Council established under section 4; 
 
(t) “secretary to the Governing Council” means the secretary to the Governing Council; 
 
(u) “selectivity criteria” means the risk parameters determined by the  risk management 
committee constituted in prescribed manner, for  meaningful application  of risk 
management system; 
 
(v) “system” means an electronic system for creating, generating, sending, receiving, storing, 
reproducing, displaying, recording or processing information or any part thereof; 
 
(w) “trade bodies” means any of the recognized and registered chambers of commerce and 
industry, representatives thereof, registered professional associations, trade unions and 
others; 
 
(x) “trade controls” means measures applied by the officers of Pakistan customs service or 
other Government agencies through the Pakistan single window system to manage risks 
and ensure compliance with the laws, regulations and rules for the time being  inforce; 
and 
 
(y) “un-authorised access” means access to an information system or  data which is not 
available for access by general public, without  authorisation or in violation of the terms 
and conditions of the authorisation. 
 
(2)   Any other expressions used but not defined in this Act, shall have  the same meanings 
assigned thereto in the respective laws and rules made thereunder. 
 
3. Establishment of the Pakistan single window .—(1) The Federal  Government shall, by 
notification in the official Gazette, establish a facility to be      known as the Pakistan single window to 
facilitate efficient imports, exports, international transit and matters ancillary thereto, across Pakistan’s 
national  territory and notified international borders and shall use any technological means  available or 
made available in the future, for the purpose. 
 
(2) The Federal Government may provide financial, human and administrative resources as it 
may deem necessary, for the establishment, operation, maintenance and in case of exigency or 
technological advancements, the succession and replacement of Pakistan single window. 
(3) Pakistan customs department and OGAs shall participate in and form an integral part of the 
Pakistan single window and accordingly align their respective laws, regulations, procedures, processes 
and information requirements      related to regulation of imports, exports, transit trade and associated 
transport with the Pakistan single window: 
 
Provided that the Governing Council may waive, in whole or in part,  temporarily or otherwise, 
the requirement for participation of any OGA. 
 
(4) Where any law, rules, regulations, by-laws, notifications, orders, procedures, instructions, 
circulars, etc. related to import, export, transit or any  matter ancillary thereto are required to be 
amended, rescinded or repealed, such amendment, rescission or repeal shall not be made except on the 
condition of previous publication giving a notice thereof in the official Gazette or through  electronic 
means soliciting opinion of the persons likely to be affected thereby: 
 
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Provided that the Governing Council may on its own or on a motion  by Pakistan customs or 
any OGA and for reasons to be recorded in writing, dispense with the requirements, temporarily or 
otherwise, under this sub-section in case of exigency. 
 
4. The Governing Council.—(l) The Federal Government may, by notification in the official 
Gazette, establish a Governing Council comprising  Chairperson and such members as the Federal 
Government may specify therein. 
 
(2) No act or proceedings of the Governing Council shall be invalid by    reason only of the 
existence of a vacancy in or defect in the constitution of the Governing Council. 
 
(3) The Federal Minister-in-charge of the Division to which business     of this Act stands  
allocated shall be the Chairperson of the Governing Council. 
 
(4) The Chairperson may delegate, powers to convene and chair meetings of the Governing 
Council, in case of necessity to any of its members. 
 
(5) The Governing Council may constitute committees comprising two         or more of its members 
for performance of any task or inquiry as specified by       the Governing Council and such committee 
shall send its recommendations or report to the Governing Council in such period as the Governing 
Council may specify. 
 
(6) Decision of the Governing Council shall be by simple majority of the members present and 
voting and the Chairperson or member presiding shall  have a casting vote in case  of equality of the 
votes. 
(7) The Governing Council may invite any persons or representatives  of the trade or 
professional bodies or organisations to participate in its deliberations, make recommendations, submit 
reports and provide any assistance as      the Governing Council may deem appropriate and may pay them 
remuneration for  such service: 
Provided that such persons or representatives shall have no right of vote. 
(8) The Governing Council with relation to the Pakistan single window shall perform such 
functions as the Federal Government may by rules prescribe which may inter alia include establishing 
the direction, principles,  monitoring and maintaining oversight of information and communication 
technology system, serving as the interface and collaborator between all relevant      stakeholders for early 
implementation and smooth operations, and establishing,  managing and monitoring performance 
against the agreed benchmarks as per the  memorandum of understanding with the lead agenc y and 
operating entity to ensure achievement of the anticipated outcomes. 
(9) The Federal Government may, by notification in the official Gazette, establish a secretariat 
of the Governing Council and offices thereof at  such places as it may determine which shall perform 
such functions as the Federal Government may prescribe. 
           (10)   The head of the lead agency shall — 
(a) act as the ex-officio secretary to the Governing Council; 
(b) convene meetings of the Governing Council, with the prior  approval of the 
Chairperson, after giving a notice to the members of the Governing Council; 
 
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(c) head the secretariat to the Governing Council; and 
(d) maintain records of the proceedings of the Governing Council and  timely 
communicate the same to the relevant OGAs, Pakistan customs, any government 
departments, individuals and entities concerned. 
5. Lead agency.—(1) Unless the Federal Government may determine         otherwise, the Pakistan 
customs shall be the lead agency for the purposes of this Act. 
 
(2) The lead agency shall establish an operating entity for the development, acquisition, roll 
out, operations, maintenance, up-grading, enhancements and marketing of the Pakistan single window 
and its allied systems, as it may deem fit, for maximising benefit of the Pakistan single  window for the 
trade, OGAs, Pakistan customs and other related stakeholders: 
 
Provided that the relationship between the Governing Council, the lead agency and the 
operating entity shall be regulated through    signing of a memorandum of understanding in the 
manner as the Federal  Government may by rules prescribe. 
 
(3) The Federal Government may on its own motion or upon the  recommendation of the 
Governing Council, by a notification in the official         Gazette, change or replace the lead agency due to 
non-performance or failure in  achieving performance benchmarks set by the memorandum of 
understanding and as reported in the performance audit reports consistently for three consecutive years. 
 
(4) The lead agency shal l furnish annual performance reports to the  Governing Council 
highlighting therein progress on development, deployment,  operations, achievement vis-a-vis 
benchmarks set by the memorandum of understanding and matters ancillary thereto. 
 
6. Operating entity.—(1) The lead agency shall establish an operating entity under the 
provisions of the Companies Act, 2017(X1X of 2017) to develop, roll out, operate, maintain, expand, 
enhance, replace and market Pakistan single window and systems allied thereto. 
 
(2) The Governing Council upon the recommendation of the lead agency may replace the 
operating entity in case of non-performance or failure in achieving performance benchmarks set by the 
memorandum of understanding and    as reported in the performance audit reports, consistently for three 
consecutive years. 
 
(3) Government officers from Pakistan customs, OG -As or any other  relevant government 
ministry or division or associated departments, organisations or entity may be seconded to the 
operating entity through a competitive process to be carried out in the manner as may be prescribed by 
regulations by the lead agency to support implementation, operations and enhancement of Pakistan 
single window: 
 
Provided that during the period of their secondment with the operating entity, the 
government officers shall be entitled to a special Pakistan single window allowance, in addition 
to the regular government      pay and admissible allowances, as notified by the lead agency in 
consultation with the operating entity: 
 
Provided further that retention of officers seconded under this sub-section or extension 
in their secondment period shall be subject to  objective performance assessment by the 
operating entity as per its performance evaluation benchmarks or human resource policy. 
 
 
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(4) The operating entity may enter into partnerships or itself develop        or acquire fully or partly 
the requisite software, hardware, system code, data,  infrastructure or anything ancillary thereto to 
effectively run the Pakistan single  window but such software, hardware, system code, data, 
infrastructure or anything ancillary thereto, shall at all times be accessible to and remain the  property 
of the Federal Government, unless otherwise agreed in writing by the Governing Council. 
 
(5) The operating entity shall be entrusted with such functions and  responsibilities as its 
memorandum of association under the Companies Act,  2017(XIX of 2017) and the memorandum of 
understanding with the Governing Council and lead agency may specify. 
 
7.  Grants, funds, budget and accounts of the Governing Council.—(1) The Federal 
Government may, from time to time, place annual grants at the disposal of the Governing Council for 
the smooth discharge of its affairs and for  defraying of all expenditures incurred by the Governing 
Council including expenses of its secretariat. 
 
            (2)   In respect of each financial year, the Governing Council shall      submit for approval of the 
Federal Government, by such date as may be specified by the Federal Government, a statement 
showing the estimated receipts  and expenditure and the sums which are likely to be required from 
the Federal Government during the next financial year and the accounts of the Governing Council shall 
be kept in such form and in accordance with such principles and methods as may be determined in 
accordance with Article 170 of the Constitution of the Islamic Republic of Pakistan. 
 
            (3)   The secretariat on behalf of the Governing Council may open         accounts with the State Bank 
of Pakistan or with any scheduled bank in Pakistan  and the accounts of the Governing Council shall 
be audited every year by the Auditor-General of Pakistan. 
 
            (4)   Subject to the provisions of financial laws and regulations for the time being in force and 
as the Federal Government may prescribe by rules,  accounts of the  Governing Council  may be  
expended for the purposes which shall include, but not limited to, the following, namely:— 
 
(a)    paying any expenditure lawfully incurred by it including the allowances of the 
Chairperson, the members, secretary or any other   person, as notified by the Governing 
Council, hired for any activity      or function under this Act; 
 
(b)    paying for expenditure incurred on marketing, publicity, seminars and conferences; 
(c)    paying rent, purchasing or hiring equipment and any other materials, acquiring land, 
erecting buildings and conducting other work and undertakings in the performance of its 
functions or the exercise of its powers under this Act; and 
(d)    paying any other  expenses, costs or expenditure properly incurred  or accepted by the 
Governing Council in the performance of its functions or the exercise of its powers. 
8. Sources of funding .—(1) The sources of funding for development,  operations, 
enhancement and up-gradation of the Pakistan single window shall include — 
(a)    such sums as the Federal Government may allocate to the lead agency, from time to time, 
in the annual budget; 
 
(b)    grants from the Federal Government to the lead agency; 
 
 
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(c)    income generated from levy of fee and service charges as provided in sub-section (2); 
 
(d)    income generated from sales of products, services and investments;       and 
 
              (e)    any other source, as approved by the Governing Council, upon  recommendation of the  
lead agency. 
(2) For the purpose of meeting operating expenses, enhancements and  up-gradation of the 
Pakistan single window, the Governing Council may, by notification in the official Gazette, upon the 
recommendation of the lead agency and subject to such conditions, limitations or restrictions as it may 
deem fit to impose, levy fee and service charges for any of the services provided by or on behalf of the 
operating entity, at such rate as may be specified therein. 
 
(3) The Federal Government upon recotnmendation  of the Governing  Council may allocate 
additional funds to the lead agency to the credit of the operating entity in case the income from Pakistan 
single window fee and service charges is insufficient to meet the operating expenses. 
 
(4) The management, operations and maintenance of all accounts and sums received or raised 
therein, under this Act, shall be done by the operating  entity in the manner as may be prescribed by 
regulations: 
 
Provided that all sums received or raised under this Act may be utilised  for meeting the 
operating expenses  and enhancement of the Pakistan single     window including, but not limited to, 
procuring, owning, hiring, developing,  maintaining, upgrading, marketing or operating etc any 
Pakistan single window related software, hardware,  system code,  data, infrastructure,  property 
required  or utilised by the operating entity, Pakistan customs and OGAs, and for hiring,  training, 
capacity building and welfare of their employees, as approved by the  Board of Directors, in the 
prescribed manner. 
 
(5) Audit of the accounts of the operating entity shall be conducted by the Auditor General of 
Pakistan. 
 
9. Application of the Pakistan single window and its allied systems.—The Pakistan single 
window and any systems ancillary thereto shall  apply to any of the OGAs, Pakistan customs, other 
entities and organisations in any matter related directly or indirectly to the imports, exports and transit 
trade, as the Governing Council may, by a notification in the official Gazette, specify. The Governing 
Council may further specify different dates for such application in respect of different OGAs, relevant 
departments, entities or organisations or areas, as the case may be, for this purpose. 
 
10. Access to the Pakistan single window and its allied systems , maintenance of record 
etc.—(1) No person shall access, physically or electronically, the Pakistan single window or its allied 
systems or infrastructure, transmit to or receive information from the Pakistan single window, unless 
that person is duly registered or authorised in the manner prescribed by rules. 
 
(2) The rules made for the purpose of sub -section (1) shall specify the  requirements for 
registration or authorisation, the manner of registration or refusal to grant registration and in case of 
necessity, conditions for suspension or      cancellation of registration or authorization: 
 
Provided that no order shall be passed for refusal, suspension or cancellation of registration 
 
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unless a reasonable opportunity of being heard is  given to the registered person or applicant,  as the 
case may be. 
 
(3) Access to the Pakistan single window system shall be granted only  through the use of a 
unique user identifier and shall be subject to such conditions   or restrictions as may be prescribed by 
regulations. 
 
(4) Any electronic exchange of information, declaration, documents or   record, transaction, 
accounts, offer or acceptance of an offer, notice, order,  payment, authentication, authorisation or 
information required, delivered or provided by any of the OGAs or Pakistan customs, authorised or 
registered users  or any other entity, organisation or department shall be deemed to have been provided, 
required, delivered or done in accordance with the law for the time  being in force if an d when 
communicated electronically through the Pakistan  single window or its allied systems and shall be 
admissible as an evidence in any  court of law, tribunal or before an inquiry commission or any quasi-
judicial authority etc. 
(5) The operating entity or t he lead agency, as the case may be, shall  keep a record of every 
transmission sent or received, electronic documents  transmitted or received or any other messages, 
codes or software, employed in  furtherance of the objectives of this Act for a period of not less than 
five years and shall be liable to use the same in accordance with sub-section (6). 
 
(6) Any trade-related information, transmission, documents, data or record gathered by any of 
the OGAs, Pakistan customs or any other relevant  department, organization or entity under this Act 
shall be confidential and shall not be used except as prescribed by rules. 
 
(7) The Federal Government may prescribe the manner and mode of  requisitioning of 
documents, records or transmission, conducting audit or examination of the same and allow officers 
of the OGAs, Pakistan customs or  any other entity or organisation to have access to premises, 
computers or any other systems where data is being stored, recorded or retained subject to the condition 
that a reasonable advance notice be given to the persons or entities in possession of such data, records 
or transmissions etc. 
 
11. Application of risk management system.—For the purpose of  enforcing trade controls, a 
risk management system shall be applied in such manner as may be prescribed by rules. 
 
12. Electronic documents non-discrimination vis-i-vis paper  documents.— (1) Any law, 
for the time being in force, and requiring documents   to be created, retained, authenticated, notarised, 
duplicated, submitted, delivered  or evidenced s hall be deemed to have been complied with if such 
documents are available and retrievable in the electronic form. 
(2) Any permit, licence, authorisation or approval required under any law to be issued shall be 
deemed to have been lawfully issued if the same is issued in electronic form. 
(3) Any information, documents, data, authentication, or authorisation  transmitted, received, 
stored, done or processed in the Pakistan single window  electronically may bear such marks, 
numbers, bar codes or identifiers which       shall be deemed to bear electronic signatures and shall be 
admissible as an evidence in any legal fora within and outside Pakistan. 
 
13. Offences and punishments.— (1) Whoever commits any offence as described in column 
(2) of the Table below shall, in addition  to and not in  derogation of any punishment to which such 
 
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person may be liable under any other law, be liable to punishment under this Act as provided in column 
(3) thereof, namely:— 
 
TABLE 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
S. No. Offences Punishments 
(1) (2) (3) 
1. Un-authorised access to information, 
data or personal details of registered 
user of Pakistan single window 
system or systems connected or 
ancillary thereto, 
Imprisonment which may extend up to six 
months or with fine which       may extend to one 
hundred thousand  rupees or with both. 
2. Uri-authorised copy, transmission 
or cause to transmit any data, 
information or detail in relations to 
Pakistan single window system or 
systems connected or ancillary 
thereto, 
Imprisonment which may extend upto six 
months or with fine which may extend to one 
hundred thousand       rupees or with both. 
3. Un-authorised interference, or 
attempt to interfere, damage or 
attempt to damage any part or whole    
of    the    Pakistan    single 
window system or data or systems  
connected to     or ancillary thereto, 
Imprisonment which may extend to  three 
years or fine which may extend to five 
hundred thousand rupees or with both. 
4. Use of any information system, 
device, data, to make  any illegal 
claim or title or cause any person to  
part with property or to enter into any 
express or implied contract or  intent 
to commit fraud by any input, 
alteration, deletion or suppression of 
data, resulting in unauthentic data 
with the intent that  such data be 
considered or acted upon for legal 
purpose, as if  it were  authentic in 
relations to Pakistan single window 
system or Systems 
connected or ancillary thereto, 
Imprisonment which may extend to  four 
years or fine which may extend to one 
million rupees or with both. 
5. Use, make, supply, retain obtain 
device, system or software for 
offences under section 13 of this 
Act, 
Imprisonment which may extend to  six 
months or with fine which may  extend to 
one hundred thousand 
rupees or with both. 
6. Obtain, sell, process, use or transmit 
another person’s Unique User 
Identifier or make an attempt thereof 
without authorisation, 
Imprisonment which may extend to  four 
years and fine which may extend to one 
million rupees or with both. 
 
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S. No. Offences Punishments 
(1) (2) (3) 
7. Tamper with or attempt to tamper  with, 
alter, re-programme any Pakistan single 
window system or system connected or 
ancillary thereto for un-authorised use, 
Imprisonment which may extend to  
four years and fine which may extend 
up to one million  rupees or with both 
and any devices or 
systems used in offence shall be      liable 
to confiscation. 
8. Write, offer, make available    distribute 
or transmit a malicious code or abet in 
the same, with intent to cause harm to 
Pakistan single window system or data 
resulting in or intending to result in  
corruption, destruction, alteration, 
suppression, theft or loss to the Pakistan 
single window system or data, or any 
attempt thereof, 
Imprisonment for a term which may 
extend to four years and fine  which 
may extend to five million  rupees or 
with both. 
 
(2) Notwithstanding anything contained in this Act or any other law     for the time being in 
force, a special judge, appointed by the Prime Minister with   such jurisdiction and in such manner 
specified by him, may take cognizance and try offences punishable under this Act. 
 
(3) Notwithstanding anything contained in any other law for the time being in force, an offence 
under this Act or any other law shall not be denied legal recognition or enforcement for the sole reason 
that such offence is being  committed in relation to or through the use of an information system or 
Pakistan single window system or a system incidental or connected thereto. 
 
14. Other laws to apply .—(1) Subject to sub-section (2) of section 13,      the provisions of the 
Customs Act, 1969 (IV of 1969), the Electronic Transactions Ordinance, 2002 (LI of 2002) and the 
Prevention of Electronic  Crimes Act, 2016 (XL of 2016), to the extent not inconsistent with the 
provisions of this Act, shall mutatis mutandis apply to electronic submission of  documents, data 
retention or storage, copyrights, legal recognition and presumption, certification, notarisation, 
registration, offences etc. in as much as they are relevant to the stated intent, objectives and operations 
under this Act and shall be deemed to have been so applied from the commencement of this  Act. 
 
15. Provision of services, sale of software and IT systems etc .— (1) The operating entity 
with prior approval of the Governing Council, subject to such conditions, limitations or restrictions as 
the Federal Government may impose, may provide services locally or to foreign governments, 
organisations, companies or any other entities etc, for development, deployment, up-gradation, 
maintenance or replacement of their respective single windows or any other electronic systems or sell 
software or IT systems or make investments for a consideration: 
 
Provided that delivery of any such services or development of systems  or investments shall 
in no way have any bearing on security of the systems being  operated in Pakistan  nor shall  it 
compromise the security of trade data. 
 
 
 
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16. Indemnity.— No suit, prosecution or other legal proceedings shall  lie against the Federal 
Government, the Governing Council, lead agency, operating entity, Chairperson, members, officers 
associated in any capacity with the Pakistan single window for anything done in good faith or intended 
to be done in good faith, under this Act or any rules and regulations made thereunder. 
 
17. Dispute resolution .— (1) Subject to section 13, the Governing  Council may, by 
notification in the official Gazette, specify the procedure for  resolving any disputes that may arise 
during the course of implementation of this       Act or for any actions taken or intended to be taken under 
this Act or rules made  thereunder and the Governing Council may appoint a committee from among 
its members for this purpose on case to case basis. 
 
(2)     Any decision taken by the Governi ng Council in this regard shall  be final and shall not 
be called into question by any court as long as such findings are nor in conflict with the provisions of 
this Act. 
 
18. Overriding effect.—The provisions of this Act shall have effect notwithstanding anything 
contained in any other law for the time being in force. 
 
19. Power to amend the Schedule .—The secretary of the Governing  Council may, by 
notification in the official Gazette and after approval of the  Governing Council, amend the Schedule 
so as to add any entry thereto, omit any entry therefrom or amend any entry therein. 
 
20. Delegation.—The Federal Government may, by notification in the  official Gazette, 
delegate any of its powers under this Act to the Governing  Council, a member thereof including the 
Chairperson or any other authority or  officer subordinate to it to such extent and subject to such 
limitations and        conditions and for such period as specified in the notification: 
 
Provided that power to make rules of the Federal Government under this     Act shall  not be 
delegated. 
21. Power to make rules.—(1) The Federal Government may, by  notification in the official 
Gazette, make rules to carry out purposes of this Act. 
(2) Power to make rules under sub -section (1) shall be subject to the  condition of previous 
publication. 
 
(3) Rules made under sub -section (1) shall be laid before both Houses  of the Majlis-e-Shura 
(Parliament) within one hundred and twenty days of making thereof. 
 
22. Power to make regulations.—The lead agency may in consultation     with the Governing 
Council and by notification in the official Gazette, make regulations for carrying out purposes of this 
Act which shall not be inconsistent with the provisions of this Act and the rules made thereunder. 
 
23. Removal of difficulties .—(1) Notwithstanding anything contained   in any other law for 
the time being in force, the Federal Government in respect         of rules and the lead agency in consultation 
with the Governing Council in  respect of regulations, may by a notification in the official Gazette 
suspend any rules, regulations and notifications or provisions thereof for removal of any  difficulty in 
the implementation of this Act or rules or regulations made thereunder. 
 
(2) The condition of sub-section (3) of section 21 shall apply  to any notification issued under 
sub-section (1). 
 
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 [SCHEDULE] 
 
{see sections 2 (n) and 19} 
 
S.       Organization / Department / Ministry  
No. 
 
1. Alternate Energy Development Board 
 
2. Animal Quarantine Department 
 
3. Armed Forces Headquarters 
 
4. Aviation Division 
 
5. Chief Inspector of Boilers 
 
6. Civil Aviation Authority 
 
7. Commerce Division 
 
8. Council for Rehabilitation of Disabled Persons 
 
9. Department of Explosives 
 
10. Department of Plant Protection 
 
11. Directorate General of Immigration and Passports 
 
12. Drug Regulatory Authority of Pakistan 
 
13. Environmental Protection Agencies 
 
14. Engineering Development Board 
 
15. Export Processing Zones Authority 
 
16. Federal Seed Certification and Registration Department 
 
17. Fisheries Development Board 
 
18. Forestry Wing, Ministry of Climate Change 
 
19. Gwadar Port Authority (GPA) 
 
20. Intellectual Property Organisation 
 
21. Karachi Port Trust (KPT) 
 
 
Page 15 of 17 
 
22. Licensed Ports, Dry Ports, Terminal Operators, etc. 
 
23. Marine Fisheries Department 
 
24. Mercantile Marine Department 
 
25. Ministry of Maritime Affairs 
 
26. Ministry of Climate Change 
 
27. Ministry of Defence 
 
28. Ministry of Defence Production 
 
29. Ministry of Foreign Affairs 
 
30. Ministry of Interior 
 
31. Ministry of National Health Services, Regulations and Coordination 
 
32. Ministry of Production, Industries and Special Initiatives 
 
33. Motor Registration and Excise Authorities 
 
34. Narcotics Control Division 
 
35. National Council for Conservation of Wildlife, Ministry of Climate       Change 
 
36. National Ozone Unit, Ministry of Climate Change 
 
37. National Rifle Association of Pakistan and Gun Club Islamabad 
 
38. National Tariff Commission 
 
39. National and Provincial Disaster Management Authority 
 
40. Oil and Gas Regulatory Authority (OGRA) and Hydrocarbon      Development 
Institute of Pakistan 
 
41. Oil Companies Advisory Committee (OCAC) and Ministry of  Energy 
 
42. Pakistan Cotton Standards Institute 
 
43. Pakistan Council of Scientific and Industrial Research 
 
44. Pakistan Electronic Media Regulatory Authority 
 
45. Pakistan Engineering Council 
 
 
Page 16 of 17 
 
46. Pakistan Exploration and Production Companies Advisory     Committee 
 
47. Pakistan Gems and Jewelry Development Corporation 
 
48. Pakistan Mint 
 
49. Pakistan Nuclear Regulatory Authority 
 
50. Pakistan Security Printing Corporation and Security Papers Limited 
 
51. Pakistan Standards and Quality Control Authority 
 
52. Pakistan Stone Development Company 
 
53. Pakistan Telecommunication Authority 
 
54. Pakistan Television Corporation and Ministry of Information and      Broadcasting 
 
55. Pakistan Tobacco Board 
 
56. Port Qastm Authority (PQA) 
 
57. Provincial Archeology Departments 
 
58. Provincial Revenue Authorities 
 
59. Provincial Secretary Health 
 
60. Provincial Wild Life Departments 
 
61. Public Health Agencies 
 
62. Relief Cell, Cabinet Division 
 
63. Sialkot Material Testing Laboratory 
 
64. State Bank of Pakistan 
 
65. Strategic Exports Division (SECDIV), Ministry of Foreign Affairs 
 
66. Surgeon Generals of Armed Forces 
 
67. Survey of Pakistan 
 
68. Textile Division 
 
69. The Board of Investment 
 
70. The Chief Commissioner of the Afghan Refugees 
 
Page 17 of 17 
 
 
71. The Federal Board of Revenue 
 
72. The Live Stock Wing, Ministry of Nationa1 Food Security and         Research 
 
73. Trade Development Authorit of Ppleistan 
 
74. Trading Corporation of Pakistan  
 
 
_______________ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RGN Date: 18-12-2025