Pakistan-Tajikistan Transit Trade Rules

巴基斯坦 FBR 海关法规 SRO 286(I)/2023（2023-03-02）

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

NOTIFICATON

(CUSTOMS)

Islamabad, the 2"`i March, 2023.

251c,

S.R.0 (1)/2023 .- The following draft of certain further amendments in

the Customs Rules, 2001, which the Federal Board of Revenue proposes to make

in exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of

1969), section 50 of the Sales Tax Act, 1990, section 40 of the Federal Excise Act,

2005 and section 237 of the Income Tax Ordinance, 2001 (X LIX of 200 1), is

hereby published for information of all persons likely to be affected thereby and, as

required under sub-section (3A) of section 219 of the Customs Act, 1969 (IV of

1969), notice is hereby given that objections or suggestions thereon, if any, may for

consideration of the Board be sent within fifteen days of publication of the draft

amendments in the official Gazette. Any objections or suggestions which may be

received from any person, before the expiry of the aforesaid period, shall be taken

into consideration by the Federal Board of Revenue, namely:-

DRAFT AMENDMENTS

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

4,-

Sub-Chapter-I

Preliminary

1019 Scope.- The provisions of this chapter shall be for the purpose of

Tajikistan-Pakistan Transit Trade Agreement, 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, Gwadar Port; and

(b)Tajikistan's cargo to other countries via Karachi Port, Port

Muhammad Bin Qasim, Gwadar Port.

A

1. Definitions.-

(1) In this chapter, unless there is anything repugnant in the

subject or context,-

(1) "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;

(iv) "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;

(v) "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;

"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;

"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;

(1) "cross stuffing"

means transfer of goods from one container to

another container or any other mode of transportation as per TIR

specifications, in the premises of the port or off-dock terminal

under customs supervision;

c)/

e

customs control" means measures applied to ensure compliance

with the laws and regulations relating to the importation, transit and

exportation 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 authorised

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;

(xix) "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 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;

(xxix) "office en-route" means any Customs office through which goods

in transit pass during the course of a Customs transit operation.

(xxx) "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;

"prohibited goods" means the goods prohibited to be carried

under the transit trade under any law for the time being in force;

"port of entry or exit (border crossing point)" means the

territory (part of the territory) of border railway stations and

highways, sea ports, river ports, airports (aerodromes) 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 71,

material, other products of animals and plants are carried out;

"phyto-sanitary control" means the inspection intended to

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;

"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;

(xIi) "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 Customs Act, 1969;

(xIiv) "transit goods" means the goods whether commercial or non-

commercial transited through Pakistan, to and from Tajikistan;

(xlv) "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 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;

(xIvii)"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;

(Aix) "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;

(I) "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

1. 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).

z '

The foreign entities i.e., traders, government organizations, United

(2)

lations (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. Issuance of user ID or password to the users by CCS.- (1) On 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

goods

1. Basis of entry of commercial vehicles.- (1) Vehicles transporting 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 permit

issued by the competent authority on the prescribed format (Annex-ID. 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 31st

January of the next year.

Permit shall also be required for empty run (deadheading).

1. 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.

(2) The transport units, holding original permits shall not pay any entry

charges required from foreign transport units.

\Th r (3)

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.

1. Exemptions from road transport permit.- (1) The permit referred to in

rule-1023 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;

(0 transporting for the purposes of humanitarian and medical aid,

rescue operation in response to natural disasters;

(g) postal sending; and

1\1;1•7 (h) 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.

1. 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 Khan 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

61(9

rc, ).iisite authorization for transiting territory of Tajikistan as agreed between the two

countries i.e., Pakistan and Tajikistan.

Directorate General Transit Trade shall regulate the permits and

coordinate with Tajik authorities for issuance of additional permits well in time.

1. Entry of Tajikistan's registered vehicles transporting transit and

bilateral trade cargo into Pakistan.- (I) Tajikistan's registered vehicles 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 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 v