Pakistan-Tajikistan Transit Trade Rules
巴基斯坦 FBR 海关法规 SRO 560(I)/2023（2023-05-05）
GOVRNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
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NOTIFICATON
(CUSTOMS)
Islamabad, the 5th May, 2023.
S.R.0.560(1)/2023.- In exercise of the powers conferred by section 219 of
the Customs Act, 1969 (IV of 1969), the Federal Board of Revenue is pleased to
direct that the following further amendments shall be made in the Customs
Rules, 2001, which, as required by sub-section (3A) of the said section 219,
were previously published vide Notification No. S.R.O. 286(1)/2023, dated the
2nd day of March, 2023, namely:-
In the aforesaid Rules, after chapter XLII, the following new chapter
shall be added, namely:-
"CHAPTER- XLIII
TRANSIT REGIME IN PAKISTAN
TAJIKISTAN-PAKISTAN TRANSIT TRADE RULES
Sub-Chapter-I
Preliminary
1019 Scope.- The provisions of this chapter shall be for the purpose
of Tajikistan-Pakistan Transit Trade Agreement, 2022 for processing of transit
trade cargo through the following port under Customs Computerized System, to
and from Tajikistan, namely:-
(a) Tajikistan's cargo imported through Karachi Port, Port
Muhammad Bin Qasim and Gwadar Port; and
(b)Tajikistan's cargo to other countries via Karachi Port, Port
Muhammad Bin Qasim and Gwadar Port.
- Definitions.- (1) In this chapter, unless there is anything repugnant
in the subject or context,-
(0 "bill of lading" means the document issued by shipping line
containing details about the type, quantity and destination of
the goods;
"bilateral trade" means exchange of goods and services
between two countries, passing through third country or
directly;
"border stations" means Chaman, Torkham, Ghulam Khan,
Taftan, Gabd, Sost and any other Customs station notified by
the Board for the purposes of the Transit Trade;
"bulk cargo" means cargo usually dropped or poured as
solid or liquid, into a bulk carrier's hold and includes dry and
liquid bulk cargo;
"cargo" means goods including vehicles;
"carriers" means legal or natural person responsible for the
transport of cargo goods including vehicles by rail, road,
either directly or by using a third party, and by whom or in
whose name a contract of carriage for hire or reward has
been concluded:
"container" means an article of transport equipment; (i)
fully enclosed to constitute a compartment intended for
containing goods, (ii) of a permanent character and
accordingly strong enough to be suitable for repeated use,
(iii) specially designed to facilitate the transport of goods by
one, or more modes of transport without intermediate
reloading, (iv) designed for ready handling, particularly
when being transferred from one mode of transport to
another, (v) designed to be easy to fill and to empty, and (vi)
demountable bodies are to be treated as containers;
"contracting parties" means Pakistan and Tajikistan;
(ix) cross-border authorization" means a document issued
after completion of all customs formalities allowing the
cross-border of vehicles transporting transit cargo at land
customs border stations;
(x) "cross border traffic" means traffic originating from the
territory of the State of one contracting party that ends
up in the territory of the State of other contracting Party;
(xi) "cross stuffing" means transfer of goods from one container
to another container or any other mode of transportation
which is approved for TIR operations, in the approved places
within premises of customs-ports, terminals or off-dock
terminals under customs supervision and shall also include
transfer of bulk or non- containerized reverse transit cargo
into open trucks of approved transport operators at land
border station;
"customs control" means measures applied to ensure
compliance with the laws and regulations relating to the
importation, transit and exportatiorr of goods which the
customs are responsible for enforcing;
"custom transit" means the customs procedure under which
goods are transported under customs control from one
customs office to another,-
"customs security" means encashable financial guarantee
acceptable to Customs, submitted by the traders or their
authorized agents or brokers on transit goods for an amount
equivalent to the import levies of the host country, as per
prescribed rules;
"dangerous goods" means goods posing a significant risk to
health and environment, security and property when being
transported or lying inside storage;
"examination of goods" means the process of physical
ascertainment by Customs of nature, origin, condition,
quantity and value with reference to transit documents;
"external user registration office" means the office
designated by the relevant Ministry of Republic of
Tajikistan for registration of entities and other users based in
Tajikistan with the Customs Computerized System in
Pakistan;
(xviii)"home country" means for transport operators, the country
of establishment, and for vehicles, and the country of
registration;
"host country" or "country of destination" means the
country where transportation of goods is performed;
"import duty and taxes" means the Customs duties and all
other duties, taxes and other charges levied in accordance
with domestic legislation on or in connection with the
importation of goods, but not including the cost of services
rendered;
"inspection of goods" means the 'superficial process of
confirmation that the marks and numbers of bulk in open
cargo and container number and seal numbers of
containerized cargo, are in accordance with the particulars
provided in the goods declaration or bill of lading;
"international transport" means transport between the
territories of the states of the contracting parties (bilateral
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traffic) or through the territory of the state of the other
contracting party (transit traffic);
"international freight transport" means moment of goods
in one and the same loading unit (container) which
successively uses two or more different modes of transport,
without the goods themselves being handled;
"licensing authority" means the respective Director of
Transit Trade, where an applicant, based on his or her
business address, has applied for issuance of transport
operator's license;
"Logistics Facilitation Center" means a transit office at
Torkham, Chaman & Ghulam Khan regulating issuance of
permits to Pakistani registered transport operator and
movement of foreign registered vehicles;
"multimodal transport (which is also known as
combined transport)" is the movement of goods using_
more than one mode of transportation, but under the terms
of a single contract;
(xxvii)"national treatment" means a contracting party shall grant
according to its national legislation treatment to services and
services suppliers of the other contracting party, no less
favorable than that which it accords to its own like services
and service suppliers;
(xxviii)"office of departure" means any Customs office at which
a Customs transit operation commences;
" office en-route" means any Customs office through which
goods in transit pass during the course of a Customs transit
operation;
"office of destination- means any Customs office at which a
Customs transit operation is terminated;
Explanation.-If the office of departure is Karachi, the office
en-route shall be Torkham, Chaman, Ghulam Khan and the
Tajik Customs office at their border, and office of
destination shall be Customs station inside territory of
Tajikistan where Goods Declaration is filed;
"oversized and bulky cargo" means any heavy or bulky
object including animals which because of its weight, size or
nature cannot be carried in a closed vehicle or closed
container;
(x)(xii) "prohibited goods" means the goods prohibited to be
carried under the transit trade under any law for the
time being in force;
()Galli) "port of entry or exit (border crossing point)" means the
territory (part of the territory) of border railway stations and
highways, custom-ports and terminals, river ports, airports
(aerodromes) Border Customs Stations open for
international relations, as well as persons, vehicles, goods,
other property, livestock across the State Border of the
States of the contracting parties other specially equipped
place where border customs and other types of control of
goods, seeds, planting material, other products of anjinals
and plants are carried out;
"phyto-sanitary control" means the inspection intendealr
prevent the spread and the introdUction across national
boundaries of pets, plants and plant products;
"prescribed transport route" means the land route
prescribed by the Board for transportation of transit goods
within the frontiers of Pakistan;
"revolving insurance guarantee" means a revolving
insurance guarantee with one year validity to be submitted
to the concerned Directorate of Transit Trade to cover the
leviable duty and taxes on transit goods while passing
through the territory of Pakistan;
(xxxvii)"road transport permit" means a document issued by a
competent authority of one contracting party that allows
vehicles registered in the territory of the state of the other
contracting party to enter or exit or transit through its
territory;
(xxxviii)"sealing" means affixing of PCCSS seal on transit goods
under Customs General Order 3/2020 dated 17.04.2020 and
issuance of transport note electronically;
(mix) "system" refers to the Pakistan Customs Computerized
System (CCS) that is in operation in the Customs
offices as per Board's instructions;
"Directorate of Transit Trades" means the formations
established in the Directorate General of Transit Trade
specifically to handle the transit trade related affairs;
"shipper" means any natural or legal person by whom or
in whose name a contract of carriage of goods has been
concluded with a carrier, or any person by whom or in
whose name the goods are actually delivered to the carrier
in relation to the contract of carriage of goods;
"transit goods TG-GD" means the goods declaration filed
electronically by the importer or his authorized Customs
agent under these rules for cargo meant for transit to or
from Tajikistan;
"transit cargo" means goods including vehicles imported or
exported by Tajikistan for transit across Pakistan under
section 129 of the Act;
"transit goods" means the goods whether commercial or
non-commercial transited through Pakistan, to and from
Tajikistan;
(xIv) "transport note" means the duly prescribed document
containing sealing information generated by the Customs
Containerized Sealing Unit (CCSU) or the Customs sealing
staff at port of entry;
(xIvi) "transport operator (TO)" means Pakistan Railways or
such other carrier including a bonded carrier duly licensed by
the Licensing authority or Customs authorities of the
contracting parties, to carry out international transport
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operations between the territories of the contracting parties,
— or between its home country and to or from a third country
through the territory of the other contracting party;
(xlvii)"transport unit" means aircrafts, freight containers of
international specifications transported by road, railway
wagons or road vehicles including trailers and semi-trailers;
(xIviii)"TIN" or "tax identification number" means a unique
number issued by relevant Ministry of Republic of
Tajikistan to identify a specific taxpayer;
(xIix) "user ID office" means the designated office in the
Directorate General Transit Trade for registration and
issuance of user IDs to the respective Traders or users;
user ID" means a unique user identifier as may be allocated
to a foreign trader intending to transit his goods through territory of
Pakistan as per procedure prescribed by the Directorate General of
Transit Trade to access the Customs Computerized System;
(Ii) "vehicle" means any rigid road vehicle, articulated vehicle,
unaccompanied trailer or semi-trailer; and
(lii) "veterinary-sanitary inspection" means the inspection
applied to animals and animal products with a view to
protecting the life and health of persons and animals, as well
as that carried out on objects or goods which could serve as a
carrier for animal disease.
(2) The words and expressions used, but not defined herein, shall have
the meanings assigned thereto in the Act.
Sub-Chapter-II
Procedure for registration of users with CCS and issuance of user ID
- Registration of foreign business and other users with Customs
Computerized System for issuance of user ID or password.- (I) Directorate
General Reforms and Automation, Karachi shall generate one or more user IDs
for the focal person of the relevant Ministry of Republic of Tajikistan for
registration of different categories of users i.e., traders, government
organizations, United Nations (UN) or Diplomatic Missions based' in Tajikistan
with Customs Computerized System (CCS).
(2) The foreign entities i.e., traders, government organizations,
United Nations (UN) or Diplomatic Missions shall complete the requisite
registration proforma (Annex-I) which shall be submitted in the Customs
Computerized System by the relevant Ministry of Republic of Tajikistan
electronically.
(1) On
- Issuance of user ID or password to the users by CCS.-
receipt of the requisite information, the CCS shall generate a user ID and
password and forward it to the applicant through his registered email address.
The user shall have right to nominate upto three customs clearing
agents or brokers to handle his transit cargo in Pakistan.
A user can also nominate a transport operator for handling of cargo
i.e., both for filing of GD and transportation of transit cargo by the same logistic
entity.
Sub-Chapter-III
Procedure for Commercial Vehicles transporting transit and bilateral
trade_ g,o ods
Vehicles transporting
- Basis of entry of commercial vehicles.- (1)
transit and bilateral goods shall be licensed by the competent authorities of the
contracting parties as transport operator authorized to conduct international
transportation.
Every vehicle while exiting or entering Pakistan shall carry valid
(Annex-II).
permit issued by the competent authority on the prescribed format
The vehicle details shall be mentioned on the permit.
The permit shall be valid for one vehicle and for single round trip
and only for the transport operator to whom it is issued; it shall be non-
transferable to other carriers or third parties.
The period of validity of permit in the normal circumstances shall
be twenty days from date of entry i.e., equal to number of days allowed for stay
in Pakistan in visa for each trip. However, in exceptional circumstances, the
vehicle can stay upto ninety days from date of entry into Pakistan under
intimation to the Customs. No further approval will be required from Customs
on basis of principle of reciprocity, as agreed by the two contracting parties.
Permits submitted within the current calendar year shall be valid
until 3ln January of the next year.
Permit shall also be required for empty run (deadheading).
- Number of permits to be exchanged between the contracting
parties. - (1) Before the start of every calendar year, the competent authorities
of the two contracting Parties shall exchange agreed number of permits for
goods transport. Said permits must bear a stamp of the competent authority of
the State of the contracting party and the signature of an authorized person
issuing this permit.
The transport units, holding original permits shall not pay any
entry charges required from foreign transport units.
In case, the initial permits exchanged at the beginning of calendar
year have been utilized by a contracting party, it may request the other
contracting party for issuance of additional permits.
The transport units holding additional permits shall be liable to
pay the charges as per national regulation of the host country.
The additional permits shall be marked with the words "outside
quota" to distinguish these, from those permits exchanged during the
beginning of the year.
- Exemptions from road transport permit.- (1) The permit
referred to in rule4023 above is not required for transportation of.-
movable properties during resettlement;
materials and objects including art works intended for fairs
and exhibitions;
vehicles, live animals as well as various stocks and
properties intended for sporting events and circus shows;
Theatrical decor and requisites, musical instruments,
equipment and accessories for filming, radio or TV
broadcasts;
the bodies or ashes of the dead;
transporting for the purposes of humanitarian and medical
aid, rescue operation in response to natural disasters;
postal sending; and
by a vehicle where its total laden weight, including trailer do
not exceed 3.5 tons.
(2) The permit referred to in rule-1023 above is also not required for
the passage of a technical assistance's vehicle, intended for repair or towing of
defective vehicles.
- Issuance of permits to Pakistan registered vehicles
transporting transit and bilateral trade cargo.- (1) The Directorate of Transit
Trade, Peshawar and Quetta shall be authorized to issue and regulate permits at
their respective land border customs stations.
Permits received from competent authorities shall be kept at
"Logistics Facilitation Center" at Torkham, Chaman, Ghulam Than or any other
relevant customs Station.
Permits shall be handed over to the vehicles of the registered
transport operators arriving at border customs stations on first come first served
basis.
A vehicle carrying transit or export goods, after gate-in at border
customs station shall be assigned a sequence number by CCS for adding to the
queue for handing over of the duly filled permits by Logistics Facilitation
Center.
The Logistics Facilitation Center shall keep the record of all the
vehicle permits handed over to the transport operators and shall communicate
weekly data to the DG Transit Trade and Board.
Pakistani vehicles destined to Tajikistan shall also be required to
possess requisite authorization for transiting territory of Tajikistan as agreed
between the two countries i.e. Pakistan and Tajikistan.
The Directorate General Transit Trade shall regulate the permits
and coordinate with Tajik authorities for issuance of additional permits werin
time.
- Entry of Tajikistan's registered vehicles transporting transit
Tajilcistan's registered vehicles
and bilateral trade cargo into Pakistan, (1)
holding valid permits and are being utilized for the transport of transit and
bilateral trade cargo shall enter Pakistan without the requirement of submission
of any financial security for the duty and taxes leviable on the vehicle, on the
basis of reciprocity, as agreed by the two contracting parties.
The Logistics Facilitation Center shall record particulars of both
(2)
driver and vehicle in the CCS and these details should be linked with the FIA's
immigration module so that driver can only exit Pakistan, if his vehicle, on
return journey, has entered the border Customs station and gate-in event has
been recorded in the CCS and vehicle has completed all customs formalities for
exiting Pakistan.
Both Customs and FIA officials posted at the Customs border
stations shall carry out weekly reconciliation to ensure the implementation of
the above mechanism and to ascertain any overstayed vehicles.
A tracker. shall be installed, on each vehicle upon entry into the
territory of Pakistan as per its national legislations.
In case of any exigency, a foreign driver can exit the country with
the prior approval of customs authorities. In these cases, the concerned transport
operator shall request customs authorities for a replacement driver, so that his
details can be linked with the vehicle.
The ve