Charter and functions of Directorate General of Customs Valuation

巴基斯坦 FBR 海关法规 SRO 494(I)/2007（2007-06-09）

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

CENTRAL BOARD OF REVENUE

************

Islamabad, the 9th

June,2007.

NOTIFICATION

(CUSTOMS)

S.R.O. 494(I)/2007.- In exercise of the powers conferred by

section 3E of the Customs Act, 1969 (IV of 1969), read with section 3D

thereof, and section 30E of Sales Tax Act, 1990, read with section 30D

thereof (with respect to Sales Tax on import stage only), the Central

Board of Revenue, in supersession of its Notification No. S.R.O

1198(I)/2006, dated the 24th November,2006, is pleased to specify the

charter of the functions of the Directorate General of Customs Valuation,

as under, namely:-

1. Aim and objectives.- To safeguard the revenues by-

(a) ensuring uniformity and neutrality of valuation practices

across the country;

(b) providing assistance and advice to the field formations

on valuation of goods in international trade; and

(c) putting into place dispute resolution mechanism with

respect to valuation of goods.

2. Valuation authorities.- (1) The Directorate General of Customs

Valuation shall consist of the following officers, namely:-

(a) Director General of Valuation;

(b) Director of Valuation;

(c) Additional Directors;

(d) Deputy Directors;

(e) Assistant Directors;

(f) Principal Appraisers and Superintendents; and

(g) Appraisers and Deputy Superintendents or officers

with any other designation.

1. Functions and responsibilities.-(I) The responsibilities

of the Directorate General of Customs Valuation shall be-

(a) to determine and notify the value of goods

under section 25A of the Customs Act, 1969;

(b) to issue advices and valuation rulings on the

cases referred by the field formations including

the determination of values involving

provisional assessment under the section 81 of

the Customs Act, 1969;

(c) to provide assistance and advice to the field

formations regarding valuation of goods in

international trade both in cases of referrals

from the field offices and in self-initiated cases

by the Directorate General;

(d) to build, maintain and update information

systems including Central Valuation

Management System (CVMS) with respect to

valuation of goods;

(e) to develop a fully automated enabling

environment for proper valuation of goods with

the help of multiple sub-systems like National

Valuation Database, Valuation and Price

Check Modules, etc;

(f) to carry out proactive monitoring of valuation of

goods imported into and exported from the

country, in view of the international price

trends with respect to such goods;

(g) to maintain effective liaison with Pakistan

Missions abroad for the purpose of valuation

enquiries;

(h) to maintain liaison with the Committee on

Valuation of the WTO (Geneva) and the

Technical Committee on Valuation of the WCO

(Brussels) through the Central Board of

Revenue with the aim of keeping awareness

of the developments in the field of customs

valuations;

(i) to carry out market enquires on valuation

independently or in collaboration with trade

bodies;

(j) to advise the field formations regarding any

abnormalities in valuation during clearances;

(k) to carryout sectorial studies of items prone to

under invoicing, on periodical basis; and

(l) to develop knowledgeable, trained and

dedicated human resource for effective

implementation of National Valuation

Management Policy; and

1. Jurisdiction.- Subject to the provisions of this notification, the officers of

Directorate General of Customs Valuation shall perform their functions in respect

of such persons, classes of persons as the Director General may assign to

them from time to time.

1. The notification take effect on the first day of July,

2007.____________________________________________________________

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C.NO.7(15)-S(VAL)/2005

(Imtiaz Ahmed

Shaikh)

Secretary (Customs Valuation, PCA & Audit)