Amendments in Customs Rules, 2001 - Multimodal Air to Land Corridor
巴基斯坦 FBR 海关法规 SRO 2046(I)/2022（2022-11-15）
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
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NOTIFICATION
(CUSTOMS)
Islamabad, the 15th November, 2022
S.R.0.204 6 (1)/2022.- 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 (XLIX of 2001), 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
from any person, received 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, in Chapter XXV, in sub-chapter-VIII, after rule 635,
the following new rules shall be added, namely:-
"635-A. Transit through multimodal air-land corridor.- In these rules, unless
the context or subject otherwise requires,-
"airline" means aircraft bringing the transit goods from foreign
destination and taking out goods from Pakistan through
international airports;
"airport" means all International Airports in Pakistan for
receipt of transit goods from foreign destinations and their
onward dispatch to Chaman, Torkham or Ghulam Khan border
stations and vice versa subject to the fulfillment of conditions
given in the ensuing procedure;
"airway bill" means the document issued by airline containing
details about the type, quantity, and destination of the goods;
"Board", means the Federal Board of Revenue;
"cargo-manifest" means manifest of goods meant to be transited
from all international airports in Pakistan to Chaman, Torkham
or Ghulam Khan and vice versa;
"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,
standard size containers and disposable palletized cptainer,
with distinguishing marks and numbers;
"document" means the documents as defined under rule 601(2)
of the Customs Rules, 2001, except that the bill of lading (B/L)
shall be read as airway bill;
"customs border-station" means Chaman, Torkham or Ghulam
Khan and any other customs border station notified by the
Board for the purpose of Afghan Transit Trade;
"goods" means commercial and non-commercial cargo;
hazardous goods" means hazardous goods as provided in Basel
Convention;
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(k) "heavy, bulky or oversized goods" means any heavy, bulky or
oversized object which because of its weight, size or nature
cannot be scanned through a scanning machine available at
airport;
(1) "sealing" means affixing of PCCSS seal on transit goods under
Customs General Order 03 of 2020 and issuance of transport
note electronically;
"tracking" means affixing of tracking device on transport unit
for transit of goods under the Tracking and Monitoring of
Cargo Rules, 2012; and
"transit" means transfer of international commercial cargo or
non-commercial cargo from all International Airports in
Pakistan to Chaman, Torkham or Ghulam Khan and any other
customs border station notified by the Board for the purpose of
Afghan Transit Trade after due processing by customs
clearance.
(2) The words and expression used, but not defined herein, shall have the
meanings as assigned thereto in the Act,-
635B. Multimodal air-land corridor for transit of forward Afghan
Transit Goods (Imports).- Procedure for handling of the transit cargo
arriving at all international airports in Pakistan, approved by the Board, for its
movement to Afghanistan through Chaman, Torlcham or Ghulam Khan land
border customs station shall be as under:
(A) Processing of the transit goods on arrival at an international
airport in Pakistan.
transit shall be allowed for the cargo that is identified in cargo
manifest of the aircraft as "Transit cargo";
the concerned airline shall submit application-cum cargo manifest for
transit of imported cargo to the designated staff of Directorate of
Transit Trade or Collectorate of Customs, as the case may be. The
authorized representative of cargo handler of the airline or aircraft
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(1)15
shall mention the details of transit goods for Afghanistan separately in
Import General Manifest (IGM) which shall be uploaded on Customs
computerized system through web. After unloading, transit goods
shall be stored separately at a place earmarked for them in the notified
premises of a cargo handler's covered shed inside the airport. The
shed shall be supervised and monitored by Customs staff posted on
regular basis;
cargo so unloaded from an aircraft and stored in designated shed at
international airport in Pakistan for subsequent loading on a bonded
carrier or container for transportation to Afghanistan via Chaman,
Torkham or Ghulam Khan shall not be allowed in any circumstances
to be taken out of the airport. The cargo handler shall be responsible
for safe storage and security of such goods. In case of any pilferage,
shortage, theft or damage to goods, he shall be liable to make payment
of duty and taxes leviable thereon and compensate the owner of
goods;
the customs officer shall ensure that the particulars of the goods
declared in application-cum-cargo manifest matches with those
declared in the Import General Manifest (IGM);
all the packages, goods must bear the indelible marks "In Transit to
Afghanistan";
Afghan Transit (AT) GD shall be filed in WeBOC for clearance of
goods along with documents mentioned at rule 601(2) of the Customs
Rules, 2001, except that the B/L shall be read as airway bill;
for each airway bill one GD shall be filed;
the goods shall be invariably weighed and scanned in the presence of
Customs staff and this information shall be recorded in the system;
the AO assessment shall inspect the declarations and the documents.
In case any discrepancy is observed, the consignment shall be marked
for examination. In case no discrepancy is found, it shall be assessed
and marked to the security officer for securing Insurance Guarantee as
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envisaged in rule 602 (2)(f) of Customs Rules 2001. After insurance
guarantee is secured the GD shall be allowed loading;
dispatch of transit goods from the International Airport in Pakistan to
land border station (Chaman, Torlcham or Ghulam Khan) shall only be
allowed in containers. The bonded carriers shall be authorized to use
the empty sea containers of internationally accepted standardized
dimensions and carrying valid original container numbers, taken from
and with consent of respective shipping lines, to the effect that the
containers so used should be on lease basis for a period of at least one
hundred and eighty days for the carriage of loose transshipment cargo
from port of first entry to other customs stations. The bonded carrier
shall obtain prior permission for such container number from the
Assistant or Deputy Collector MIS (Import) for the use of the empty
container in order to avoid manifestation of one container at different
places;
the custodian or ground handling agent of the sheds at international
airport in Pakistan where transit cargo is lying shall be responsible for
consolidation of such consignments in respect of which loading had
been allowed into one container in the presence of Customs officer;
(1) the custodian or ground handling agent or Transport Operator shall
ensure that goods relating to only one specific customs border tation
are loaded on one conveyance/truck;
the custodian or ground handling agent shall also enter the container
number and information about the individual consignments stuffed in
that container in the WeBOC system;
once consolidation is done in a container, a container manifest on
prescribed format shall be prepared in quintuplicate by the
custodian/ground handling agent of cargo shed. One copy each of the
container manifest shall be for custodian/ground handling agent of the
shed, the importer, Customs staff at office of departure airport,
Customs staff at office en-route, Customs staff at Customs check-
posts en-route, if any, and the Customs office at destination. Each
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copy shall be signed and stamped by the Customs staff and the
custodian or ground handling agent of shed;
the container shall be loaded on the truck of approved Transport
Operator. PCCSS seal shall be affixed on the container (s) and a
consignment note shall be generated;
the approved tracking company shall affix the tracking device on the
container; and
the bonded carrier shall be subject to the responsibilities defined in
rule 480 of the Customs Rules, 2001.
(B) Processing of the transit goods at Chaman, Torkham or Ghulam
Khan land border stations:
the PCCSS staff shall act as Vehicle Verification Officer and verify
the truck number, container number and seal number in the WeBOC
system; if no discrepancy is observed the consignment will be allowed
Gate-in;
the approved tracking company shall un-mount the tracking device
from the container or transport unit;
hundred per cent weighment of transit goods shall be carried out at the
office of departure and at office en-route;
on arrival of the container or transport unit at the office en-route, the
same shall be subjected to scanning on the basis of the risk
management system.
upto 2% of the containers of transit goods shall be selected for
examination through risk profiling or the risk management system.
Such consignments shall be examined hundred percent;
in case of any suspicion or on receipt of a credible information, the
consignment of transit goods shall be examined with the approval of
the officer not below the rank of Assistant or Deputy Director,
Directorate of Transit Trade;
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if no discrepancy is found, the truck loaded with container, carrying
the transit goods shall be allowed to cross the border after following
the procedure prescribed in rule 605 of Customs Rules, 2001.
in case of discrepancy at any stage contravention proceedings under
the relevant provision of the Customs Act, 1969 and rules made there
under shall be taken by the incharge customs station;
on arrival of the goods at the border station it will be ensured that the
goods have arrived within the stipulated time. In case of any route
deviation and delay of goods reaching the border station appropriate
action will be initiated under the relevant rules and law as prescribed
in rule 480(3) of the Customs Rules, 2001.
635C. Multimodal land-air corridor for transit of reverse Afghan
Transit Goods (Exports).- Procedure for handling of the transit export
cargo from Afghanistan entering through land border customs station
Chaman, Torkham or Ghulam Khan for onward dispatch to the declared
destination through international airport in Pakistan shall be as under:
(A) Processing of the transit goods at land border stations Chaman,
Torkham or Ghulam Khan;
(a) manual submission of carrier manifest by the driv
FC/NLC/Customs at zero point;
the carrier declaration shall be uploaded in the system by a
person authorized by the customs specifying the description,
quantity of goods, their destination airport, ground handling
agent at destination airport and registration number of vehicle
wherever applicable. In case of foreign registered vehicles
Temporary Admission Certificate (TAD) shall be obtained as
per rule 482.
the vehicle shall be allowed "gate in" in the system by the
custom staff or the terminal operator as the case may be, after
filing of the carrier declaration or IGM in the system.
r2v6°'
(d) detail of the documents to be submitted by the trader or agent
to gate in are:
Afghan Transit Certificate;
certificate of Origin;
invoice;
packing list;
weighment slip;
carrier Manifest or Transport Note;
TAD in case of foreign registered vehicle; and
any other document required.
the AT GD will be filed by the trader or his authorized agent on the
basis of system generated IGM and Carrier Manifest created by
bonded carrier. The name of en-route airport and that of Ground
Handling Agent will be entered in the GD;
the inspector or examining officer of Directorate of Transit Trade
shall ensure that the particulars of the goods declared in GD match
with those declared in IGM or Carrier manifest and other import
documents;
the goods shall be invariably weighed and scanned in the presence of
Inspector or Examining officer of Directorate of Transit Trade and
this information shall be recorded in the system;
The AO assessment shall inspect the declarations and the documents.
In case any discrepancy is observed, the consignment shall be marked
for examination;
if no discrepancy is observed, the Assessment Officer shall assess and
mark the GD to the Security officer for obtaining Insurance Guarantee
as envisaged in rule 602(2)(f) of Customs Rules 2001. After insurance
guarantee is secured the GD shall be allowed loading;
cross-stuffing should be allowed as per procedure prescribed in cross-
stuffing rules, 2022;
(k) the staff of Directorate of Transit Trade shall ensure that the container
is loaded on the truck of approved Transport Operator;
(1) PCCSS seal shall be affixed on the containers;
(m) the sealing staff shall enter the sealing information, upload images of
the seals, tracking devices, vehicles and the containers (wherever
applicable) in the system and generate triplicate copies of "transport
note" each copy shall be signed by the custom sealing staff and
transporter or his authorized representative. One copy retained by
sealing staff, one copy to be delivered to the custom staff at
destination airport by the driver of the transport unit and one copy to
be retained by the trader;
the approved tracking company shall affix the tracking device on the
container and will ensure that the same is synced with the Prime
Mover Device Unit (PMDU) for real time tracking of the
consignment;
the staff of Directorate of Transit Trade shall issue the Gate pass and
the same will be recorded in the computerized system; and
the Customs authorities at the border station may require transit goods
(P)
consigned from Afghanistan to be transported under Custom escort in
very exceptional cases such as where the goods are precious or highly
susceptible to misuse of transit facility. The approval for this measure
must come from an officer not below the rank of Director, Transit
Trade after recording reasons in writing.
(B) Processing of the transit goods on arrival at the International
Airport in Pakistan.-
(a) the clearing agent shall present following documents to the
custom office at the entry gate of the international airport to gate
in:
Gate pass form;
duplicate and triplicate hard copies of the "Good
Declaration" showing the respective foreign destination
through air;
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IT
(iii) transport note/form "A" issued by Border Customs Station
(Chaman, Torlcham and Ghulam Khan).
(b) the Custom Officer at the entry gate:
shall compare seal number(s), container number(s), if any,
and vehicle number(s) with the particulars mentioned in GD
and after verification shall issue "gate pass" and allow the
vehicle(s) to pass in. All vehicles or cargo pertaining to each
GD , in respect of the shipment of goods "IN TRANSIT
FROM AFGHANISTAN" shall enter the International
Airport at the same time and partial "gate in" will not be
allowed;
shall enter the particulars of the GD including GD No,
number of cartons or packages in the container(s) or loaded
on vehicle, along with vehicle no(s), gate pass number(s),
seal number(s) and container number(s), in the manual
register and feed the same in the computer system; and
shall sign and stamp "PASS IN" bearing seal Nos. container
number(s) or vehicle number(s) and Gate Pass number(s) on
the reverse of the GD;
after "pass in", 100% weighment of transit goods shall be
carried out at the airport.
he will then de-seal the PCCSS Seal affixed at the border
customs station after verifying all particulars;
the approved tracking company shall un-mount the tracking
device from the container;
scanning shall be conducted, if required to match the image
with the scanned image received from the office of departure;
after getting the weighing slip and scan slip, the vehicle(s)
shall move to the designated Afghan shed or area of the airline
at the relevant airport;
at the designated shed area,-
the approved customs agent shall submit the following
documents to the Customs officer:
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copies of GD;
afghan transit certificate;
certificate of origin;
invoice;
packing list;
weighment slip;
carrier manifest/transport Note;
TAD incase of foreign registered vehicle;
any other document required;
unloading of the cargo shall be carried out by the custodian
of the sheds in the presence of the representative of the
owner of the goods;
upto 5% of transit cargo shall be selected for examination
on the basis of Risk Management System (RMS). In case of
any discrepancy, cargo can be examined by the orders of the
officer of Directorate of Transit Trade not below the rank of
Assistant / Deputy Director, Transit Trade. The selected
consignment shall be examined hundred percent;
after examination of goods, its repacking, security and safe
custody till the loading on aircraft for destination, shall be
the responsibility of the custodian/cargo handling agent;
the cargo shall be loaded in the airline container or box
provided by custodian/cargo handling agent of the Airline at
the designated Afghan shed or area;
the event of loading shall be recorded on the reverse of the
GD along with other particulars such as container or box
number etc;
in case of short shipment, the examination staff shall stamp
the GD mentioning short-shipped cargo bearing number of
containers and number of packages and value of the goods
on the reverse of the GD;
DEC or Inspection by Anti Narcotics Force shall be carried out
(i)
of the cargo in the Airline containers or box;
0) if no discrepancy is found, the Principal Appraiser Afghan
Transit shall "allow shipment" on the reverse of the GD and
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Preventive staff shall allow "Allow Loading" in the system
and shipment shall be loaded on aircraft;
(k) the custodian or ground handling agent will be responsible for
loading of consignment in the respective aircraft and feed the
flight detail in the WeBOC. Upon submission of flight details
by custodian/ground handling agent, the WeBOC system will
generate Mate Receipt (MR) message. The MR message will
be construed as the exiting of transit consignment from
Pakistan's territory;
(1) duplicate copy of GD bearing MR number, cross-border stamp
and examination endorsement, if conducted, shall be sent back
to the Customs station at Chaman, Torkham or Ghulam Khan
from where the goods have entered Pakistan and shall be
treated as cross border certificate;
the Quadruplicate copy after affixing of MR number shall be
sent to the headquarter office of departure. This c