Allowing single transport vehicle owner to transport transshipment goods
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
****
Islamabad, the 29th September, 2021
NOTIFICATION
(CUSTOMS)
S.R.O. 1193(1)/2021.-
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), 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 under sub-section
(3A) of the said section 219, were previously published vide Notification No.S.R.0
1129(1)/2021, dated the lm September, 2021, namely:-
In the aforesaid rules, in Chapter XIV,-
(1) after rule 328, the following new rule shall be inserted, namely:-
"328A. Allowing single transport vehicle owner to transport
transshipment goods.- The owner of single vehicle shall also be eligible for
registration and transport of transshipment goods from sea ports or customs
border stations to inland dryports and vice versa. The application on the
prescribed format (Appendix-IA) for registration of a single vehicle for
transport of transshipment goods shall be submitted to the Directorate of Transit
Trade in whose jurisdiction the applicant is a resident or his vehicle is registered
with Motor Registration Authority (MRA). The transport of transshipment
goods by owner of single transport vehicle shall be allowed by the concerned
Director of Transit Trade subject to the following conditions:-
the unit is properly registered with the motor registration
authorities of Pakistan in the name of the owner, to be verified by
customs authorities;
he shall submit defence saving certificate duly pledged to the
concerned Director of Transit Trade or furnish Bank Guarantee for
Rupees One million as security for transport operation of
transshipment goods, which shall be forfeited apart from other
consequential penal action under the Act and rules made there
under, if the owner of the transport unit violates provisions of the
Custom Act, 1969 and the rules made thereunder;
all the procedural or legal formalities required to be fulfilled by
bonded carrier under subject rules may be allowed to be fulfilled
by the importer or respective customs agent or transport operator in
cases where the transshipment goods are carried by a single
transport vehicle owner;
in cases where transshipment cargo is transported by owner of
single vehicle transport, the revolving insurance guarantee covering
the leviable duty and taxes on transshipment goods shall be
submitted by the importer or respective customs agent or transport
operator (Appendix-HA);
the prime mover or vehicle shall be fitted with the tracking device
by a tracking company duly licensed by the Board under S.R.0
413(1)/2012 dated the 25th April, 2012;
tracking device shall also be installed on cargo containers and load
compartment of the vehicles (if not containerized cargo) as per
provisions of Tracking and Monitoring of Cargo Rules, 2012 and
Customs General Order 03 of 2020 dated 16.04.2020.
the permission shall be given to such owner of the transport vehicle
for one year which shall be renewed if operations of transportation
of transshipmnit goods are found satisfactory;
the owner shall also submit an undertaking on a stamp paper to the
effect that he shall be responsible for safe transportation of
transshipment goods;
copies of such permission shall be sent to Directorate of Reforms
and Automation Karachi and concerned officers of Customs who
will enter the particulars of the vehicles in CCS;
in case of any violation of Customs laws or procedures, institution
of any criminal or civil case against the owner or vehicle under any
law, the permission shall be terminated and name of the owner
shall be blacklisted with transmission to all field formations.".
(2) after Appendix-I, the following new Appendix shall be added, namely:-
"Appendix-IA
[See rule 328A]
APPLICATION FORM FOR REGISTRATION OF A
SINGLE VEHICLE FOR TRANSPORT OF TRANSSHIPMENT
GOODS
Photograph of the
owner
The Director,
Directorate of Transit Trade,
hereby apply for the registration of
vehicle to transport transshipment goods in terms of rule 479A of the
Customs Rules, 2001 for a period of one year. The particulars of the
applicant and vehicle are given below:-
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1 Name of owner
2 Nationality
3 Present address
4 Permanent address
5 CNIC No.
6 Vehicle Registration No.
7 Vehicle Make and Model
8 Vehicles Chassis No.
9 Vehicle Engine No.
10 Affidavit of good performance
I/We hereby declare that the particulars finished in this
application are correct and I/We have read the relevant Customs Rules
and I/We agree to abide by them.
Yours faithfully
Name of applicant"; and
(3) after Appendix-II, the following new Appendix shall be added, namely:-
"Appendix-JIB
[see rule 328A(c)]
(On appropriately stamped non-judicial paper)
REVOLVING INSURANCE GUARANTEE FOR
IMPORTED GOODS IN-TRANSSHIPMENT BY OWNER OF
SINGLE VEHICLE TRANSPORT
The Director of Transit Trade,
Directorate of Transit Trade
Custom House
Karachi.
Dear Sir,
WHEREAS Messers having their registered office
at (herein after referred to as the importer / Customs
Agent / Transport Operator) are engaged in the clearance / transportation of
transshipment cargo within territory of Pakistan.
AND WHEREAS leviable duty and taxes assessed by CCS in respect
of the transshipment goods shall be debited from the face value of the
revolving insurance guarantee and the assessed amount shall be payable by
the importer / customs agent / transport operator, in case he fails to deliver
the goods at the upcountry dry port/ terminal / customs - station.
AND WHEREAS the Directorate General of Transit Trade (Customs
Department) shall release goods on debiting an amount equal to the leviable
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duty and taxes involved on the goods from the face value of the revolving
insurance guarantee.
NOW, THEREFORE, in consideration of the release of the imported
goods, in-transshipment, to the importer / customs agent / transport operator,
we, Messers do hereby bind ourselves
with the President of Pakistan to pay to the, Director of Transit Trade, the
aforesaid guaranteed amount of duties and taxes and the surcharge thereon at
the rate of fourteen percent per annum for the whole period on the amount or
any part thereof remained un-paid from the date on which the in-
transshipment goods are released to the importers.
THE COMPANY ISSUING THIS GUARANTEE ALSO
UNDERTAKES:-
That the importer / customs agent / transport operator shall pay to
you the guaranteed amount in lump sum after demand.
That the importer / custolts agent / transport operator shall also
pay to you the surcharge due on the involved amount at the rate
of fourteen percent per annum.
That in the event of any default on the part of the importer /
customs agent / transport operator to pay the guaranteed amount
on demand along with surcharge due as aforesaid, we, Messers
, shall pay to you the same immediately upon
demand by Director of Transit Trade. On receipt of demand from
the, Director of Transit Trade, it shall be considered by us as
conclusive evidence of non-payment of the government dues plus
surcharge, if payable by the importers.
That we do hereby agree to the payment of duty/taxes and
surcharge on the amount chargeable from the date of clearance of
goods till the date the payment is made, provided that you agree,
on the request of the importer / customs agent / transport
operator, not to take action under condition (6) (a) of this
insurance guarantee.
That we do hereby agree and declare that in the event of any
default in the payment of any sum stated above it may, without
prejudice to any other remedy which may be available to you, be
recovered by you under section 202 of the Customs Act, 1969.
That, notwithstanding anything contained in the foregoing, the
guaranteed amount or any part thereof and surcharge, as
aforesaid, shall immediately become payable to you.
- ADDITIONAL CONDITIONSOF THIS INSURANCE
GUARANTEE ARE AS FOLLOWS:-
(a) Any notice may be given to the importer / customs agent /
transport operator by sending the same, by registered post, which
shall be deemed to have been served at the time when it would
have been received by the addressee in the ordinary course of the
post.
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(b) The amount payable hereunder as principal or surcharge at the
specified date may be declared and the same shall there-upon
become due and payable immediately.
That this insurance guarantee is valid up to
IN WITNESS WHEREOF we have
this
day of 2014 caused this
guarantee to be signed under the official stamp in the presence
of-
1 2
Officer
Manager
Witnesses:-
2 )1
[C. No.2(1)L&P/2020(F.P)
(Muham Rinvan)
Secretary (La & Procedure)