According to the FBR notification, tourists may bring vehicles into Pakistan under a carnet-de-passage or bank guarantee but the tourist must declare at the entry customs point that he will not transfer the ownership during his stay in Pakistan. This gives the tourists the first three months of the retention of vehicles in Pakistan without any customs duties. The FBR has also proposed amendments in the Customs Rules, 2001 for the purpose of controlling the temporary import and retention of foreign vehicles. These amendments have been published for public comments for a period of 15 days and include provisions for an extension of three months if the tourists apply before the initial period elapses with valid carnet-de-passage or bank guarantee. Accordingly, to these amendments, any vehicle that re-entered Pakistan within one year would be allowed a stay of only fourteen days on a temporary basis and not more than three months for those operated by recognized foreign tour agencies. For exceptional circumstances, such as health problems or accidents, FBR may allow an additional six months extension, if required a new bank guarantee may be submitted. In addition, any tourist who would want to keep his vehicle beyond the allowed time would have to obtain an import permit from the Ministry of Commerce and meet the customs and legal charges and fees. Furthermore, the FBR also suggests that transit vehicles through Pakistan may enter and exit without carnet-de-passage if accompanied by customs officials from entry and exit points under the payment of escort fees. The FBR has urged all the stakeholders to study these draft amendments and forward their objections or suggestions so that all aspects are captured while finalizing these changes to the Customs Rules.