Glossary_U
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
unique user identifier means a unique identification name, number or password allotted by the Board to the authorized user of the computerized system under section 50A of the Act[Sales Tax Rules, 2006]
unique user identifier means a unique user identifier as may be allocated to any user under section 155D of the Act; [Pakistan Customs Rules, 2001]
unit trust,means any trust under which beneficial interests are divided into units such that the entitlements of the beneficiaries to income or capital are determined by the number of units held; [The Sales Tax Act, 1990]
urgent consignment means a consignment of any of the following goods imported for home consumption, or meant for export provided that the appropriate officer of Customs is satisfied that these require immediate and rapid clearance as a matter of priority, namely:- (a) human body organs or any part thereof, blood and blood plasma; (b) perishable medicines e.g., insulin, etc; (c) life saving drugs in nominal quantities, duly supported by medical prescription; (d) live animals and live plants; (e) newspapers, journals and other news materials; (f) radioactive materials; (g) replacement parts of computers, machines and drilling equipment (e.g. drilling bits); (h) any other goods, urgently required, with the approval of the Collector of Customs, in writing, on case to case basis; and (i) fertilizer imported by the Fertilizer Import Department, Ministry of Food and Agriculture. [Pakistan Customs Rules, 2001] auctioneer means an auctioneer registered under rule 53; (b) "bid" means the price offered at an auction by a bidder for goods separately or in lots or a combination of lots of goods put to auction; (c) "bidder" means the person who gives a bid; (d) "offer" means a private offer or tender submitted before the auction or after the completion of bidding or acceptance of the bid; and (e) "officer" means the person who offers a private offer of a tender. [Pakistan Customs Rules, 2001]