Federal Excise Act, 2005 (for import-stage excise)
E910630
The Federal Excise Act, 2005 (for import-stage excise) is a Pakistani statute that governs the levy, collection, and administration of federal excise duties on specified goods and services at the time of their import into the country.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Federal Excise Act, 2005 (for import-stage excise) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T11188776 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Federal Excise Act, 2005 (for import-stage excise) Context triple: [Pakistan Customs, legalBasis, Federal Excise Act, 2005 (for import-stage excise)]
-
A.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
B.
Import Duties Act 1932
The Import Duties Act 1932 was a key piece of British protectionist legislation that introduced general tariffs on most imported goods, marking a major shift away from the country's longstanding free trade policy during the interwar period.
-
C.
Customs Tariff Act, 1975 (India)
The Customs Tariff Act, 1975 (India) is the primary legislation that prescribes import and export duties and provides the legal basis for classifying and levying customs tariffs in India.
-
D.
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes is a section of the U.S. Internal Revenue Code that sets out federal excise tax rules and regulatory provisions for alcohol, tobacco products, and certain related goods.
-
E.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Federal Excise Act, 2005 (for import-stage excise) Target entity description: The Federal Excise Act, 2005 (for import-stage excise) is a Pakistani statute that governs the levy, collection, and administration of federal excise duties on specified goods and services at the time of their import into the country.
-
A.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
B.
Import Duties Act 1932
The Import Duties Act 1932 was a key piece of British protectionist legislation that introduced general tariffs on most imported goods, marking a major shift away from the country's longstanding free trade policy during the interwar period.
-
C.
Customs Tariff Act, 1975 (India)
The Customs Tariff Act, 1975 (India) is the primary legislation that prescribes import and export duties and provides the legal basis for classifying and levying customs tariffs in India.
-
D.
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes is a section of the U.S. Internal Revenue Code that sets out federal excise tax rules and regulatory provisions for alcohol, tobacco products, and certain related goods.
-
E.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
Pakistani statute
ⓘ
fiscal legislation ⓘ tax law ⓘ |
| administeredBy |
Federal Board of Revenue
NERFINISHED
ⓘ
Pakistan Customs NERFINISHED ⓘ |
| amendedBy | annual Finance Acts of Pakistan ⓘ |
| appliesTo |
importers of specified excisable goods
ⓘ
taxable services subject to excise at import ⓘ |
| authority | Parliament of Pakistan NERFINISHED ⓘ |
| collectionMechanism | withholding at customs stage ⓘ |
| complements | domestic-stage federal excise regime ⓘ |
| complianceRequiredFrom |
importers of excisable goods
ⓘ
persons liable to excise on taxable services at import ⓘ |
| country | Pakistan ⓘ |
| defines | offences relating to evasion of federal excise duty at import ⓘ |
| enforcedThrough | customs clearance procedures at ports and borders ⓘ |
| governs |
administration of federal excise duty at import stage
ⓘ
collection of federal excise duty at import stage ⓘ levy of federal excise duty at import stage ⓘ |
| imposes | duty on import of excisable goods at rates specified in schedules ⓘ |
| jurisdiction | Islamic Republic of Pakistan NERFINISHED ⓘ |
| language | English ⓘ |
| legalBasisFor | charge of federal excise duty on imports ⓘ |
| legalSystem | common law system of Pakistan ⓘ |
| levyOn |
specified goods
ⓘ
specified services ⓘ |
| linkedTo |
Customs Act, 1969
NERFINISHED
ⓘ
Sales Tax Act, 1990 NERFINISHED ⓘ |
| policyObjective |
alignment of import taxation with domestic excise structure
ⓘ
regulation of consumption of specified goods ⓘ revenue generation for the federal government ⓘ |
| providesFor |
appeals and dispute resolution mechanisms
ⓘ
assessment of federal excise duty ⓘ collection and payment procedures for federal excise duty ⓘ penalties for non-compliance with excise provisions ⓘ powers of officers of federal excise at import stage ⓘ refunds and adjustments of federal excise duty ⓘ registration of persons liable to federal excise duty ⓘ |
| rateScheduleDefinedBy | First Schedule to the Federal Excise Act, 2005 ⓘ |
| scope | territorial waters and customs frontiers of Pakistan for imports ⓘ |
| shortTitle | Federal Excise Act, 2005 NERFINISHED ⓘ |
| subjectMatter |
federal excise duty
ⓘ
import-stage excise duty ⓘ indirect taxation ⓘ |
| taxEvent | import of goods into Pakistan ⓘ |
| typeOfTax | indirect tax ⓘ |
| yearOfEnactment | 2005 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Federal Excise Act, 2005 (for import-stage excise) Description of subject: The Federal Excise Act, 2005 (for import-stage excise) is a Pakistani statute that governs the levy, collection, and administration of federal excise duties on specified goods and services at the time of their import into the country.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.