Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Customs Rules, 2001.....

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

CENTRAL BOARD OF REVENUE

******

Islamabad, the 14th September, 2007.

N O T I F I C A T I O N

(CUSTOMS)

SRO.943(I)/2007.- In exercise of the powers conferred by section 219 of the

Customs Act, 1969 (IV of 1969), the Central Board of Revenue is pleased to direct that the

following further amendments shall be made in the Customs Rules, 2001, namely:-

In the aforesaid Rules,-

(a) in rule 307, after sub-rule (3), the following shall be added, namely:-

S.No.	Permit		Sales Tax Invoice		Description of goods	H.S. Code	Value of goods (Rs)	Sales Tax involved (Rs)	F.E.D. Involved (Rs)	Quantity
(1)	(2)		(3)		(4)	(5)	(6)	(7)	(8)	(9)
	No.	Date	No.	Date

“(4) Notwithstanding anything contained hereinbefore, the export of POL products to

Afghanistan under DTRE shall be carried out in accordance with the procedure

given in chapter XXII of these rules.

(5) POL meant for export to Afghanistan shall only be transported through carrier

licensed under Chapter VIII of these rules read with Chapter XXII thereof.

(6) Export of POL products to International Security Assistance Force (ISAF) or

Defence Energy Support Centre (DESC) in Afghanistan under DTRE shall be

verified and accounted for on the basis of authentication of the receipt of the

quantity by ISAF or DESC, as the case may be, to be produced by the oil

exporting company or refinery for appropriate action under this or any other

chapter.

(7) Remittance of foreign exchange against export of POL products to ISAF shall be

subject to the conditions specified in the proviso to clause (d) of sub-paragraph (2)

of paragraph 8 of the Export Policy Order, 2006” ; and

(b) after Chapter XXI, the following new chapter shall be added, namely:-

“CHAPTER XXII

TRANSPORT OF POL PRODUCTS TO AFGHANISTAN

1. Definitions.- In this chapter, unless there is anything repugnant in the subject or

context,

(a) “Act” means the Customs Act, 1969 (IV of 1969); and the rules made

thereunder:-

(b) “Application-Cum-Transport Permit” means the application and the

authorization granted thereupon by the Collector of Origination for export

and transport of POL products to Afghanistan;

(c) “authorized representative of the carrier” means person(s) duly authorized

by the carrier for submission of documents to the customs and for carrying

out all functions relating to transport of POL products;

(d) “carrier” means, for the purposes of this chapter, the National Logistic

Cell (NLC), any Dry Port Trust or such other carrier as is duly licensed

under Chapter VIII of these rules;

(e) “Collector of Clearance” means the Collector of Customs in whose

jurisdiction the POL products are entered and cleared for export to

Afghanistan;

(f) “Collector of Origination” means the Collector of Customs in whose

jurisdiction the POL products are loaded and consigned by an oil company

or refinery for export to Afghanistan;

(g) “conveyance and transport unit” means conveyance, vehicle and transport

unit used by the carrier for the transport of POL Products from Pakistan to

Afghanistan;

(h) “Exports to Afghanistan” or “meant for export to Afghanistan” means

exports meant for International Security Assistance Force (ISAF) or

Defence Energy Support Centre (DESC) based in Afghanistan;

(i) “goods” means POL products meant for export to Afghanistan; and

(j) “Licensing Authority” means Collector of Origination or his subordinate

officer not below the rank of Assistant Collector of Customs, empowered

to act as Licensing Authority for applicants within his jurisdiction, under

Chapter VIII of these rules.

1. Specifications of transport units and conveyances.- (1) All transport units and

conveyances used by the carrier for carrying goods shall be properly secured, riveted, locked and

sealed.

(2) The transport units and conveyances used by the carrier shall be so constructed and

equipped as to provide for the seals to be conveniently and effectively affixed thereon.

(3) The transport units should be readily accessible for biannual customs inspection by

the licensing customs authorities.

(4) The transport units owned by the carrier shall be indelibly painted with (i) name of

the carrier, (ii) licence number, (iii) engine No. and chassis No. of the vehicle and (iv) date of

calibration and its expiry.

1. Procedure and conditions for licensing of a carrier.- (1) The carrier shall possess a

fleet of minimum ten registered vehicles in his name. Before grant of licence, the customs staff

shall verify registration particulars of all the vehicles with the respective Motor Registering

Authorities, road worthiness and safety particulars of such vehicles.

(2) The licence to carrier for transport of goods shall be granted by the Licensing

Authority and it shall be valid for a period of one year, further extendable upto another year upon

satisfaction of the Licensing Authority.

(3) The applicant carrier shall also be required to possess, in his name, a valid registration

under the Companies Ordinance, 1984, National Tax Number under the Income Tax Ordinance,

2001, and valid memberships of any of the Chambers of Commerce and Industry and the

respective registered transporters association.

(4) The applicant carrier shall deposit with the Licensing Authority a Bank Guarantee or

Defence Saving Certificate or a mix of such securities amounting to two and a half million

rupees to safeguard the duties and taxes involved. The amount of Bank Guarantees or Defence

Saving Certificates shall be liable to be forfeited upon any violation of the law and this

procedure. This action will be apart from any other penal action that might be taken under the

Customs Act, 1969, and the rules made thereunder.

(5) The licence granted to a carrier shall be non-transferable and no other carrier will be

allowed to transport goods except by the licensed carrier himself.

1. Responsibilities of the carriers.- Prior to submission of Application-cum-Transport

Permit (hereinafter referred to as ‘Permit’) in the manner as provided under rules 561 and 562, to

the Collectorate of Origination, the carrier shall satisfy himself that the actual description,

quantity, quality and weight of the goods are correctly recorded in such Permit and that they are

in accordance with the goods actually loaded. In case of any misdeclaration or substitution

detected at any subsequent stage, the carrier shall be held responsible and liable to action under

the appropriate provisions of the Customs Act, 1969, the Sales Tax Act, 1990 and other

applicable laws.

1. Transport documents.- The oil exporting company or refinery shall despatch the

goods on a Sales Tax Invoice required under the Sales Tax Act, 1990 and an Application-cum-

Transport Permit as prescribed in Appendix-I. No goods shall be removed from the place of

filling/loading without the conveyance carrying relevant Sales Tax Invoice and the Permit, which

shall be presented alongwith the Goods Declaration filed for the export of goods at the concerned

customs station within the jurisdiction of the Collector of Clearance.

1. Provision and processing of transport documents.- (1) The carrier shall apply to

the Collectorate of Origination on the Permit, in quintuplicate, for the permission to carry the

goods. The representative of the oil exporting company or refinery shall also sign the Permit in

confirmation of the contents thereof. After scrutinizing the documents and verifying the

information of sealing and weighment as required under rule 563, an officer of the Collectorate

not below the rank of Superintendent shall issue the Permit.

(2) Original copy of the Permit issued, shall be retained by the Collectorate of

Origination and duplicate, triplicate, quadruplicate and quintuplicate copies thereof shall be

handed over to the representative of the carrier to accompany with the vehicle carrying the

goods. Upon filing of the Goods Declaration for export at the customs station, duplicate copy

shall be retained by the customs staff at the time of clearance. The triplicate, quadruplicate and

quintuplicate copies duly endorsed by the customs at export station shall be handed over to the

carrier for accompanying with the conveyance to Afghanistan, and for further action as required

under rule 564(3).

(3) Any error or omission in the Permit can be got rectified before departure of vehicle

from the registered premises of the exporting company or refinery through a request in writing to

the Collectorate of Origination by an authorized representative of the carrier.

(4) One Permit shall be valid for one consignment only.

1. Sealing and weighment of goods.- The goods loaded by the carrier shall be

weighed and the vehicle carrying such goods shall be sealed with high security seals by the oil

exporting company or refinery, or by the duly authorized agent of International Security

Assistance Force (ISAF) or as the case may be, Defence Energy Support Centre (DESC) before

its departure from the premises of oil exporting company or refinery. Details of such weighment

and sealing shall be recorded in the Permit by the authorized representative of the carrier in the

presence of the authorized representative of the oil exporting company/refinery.

1. Clearance of goods for export at the exporting station.- (1) The conveyance

carrying goods shall invariably be weighed at the weigh-bridge and its security seal(s), as

required under rule 563, shall be checked, on arrival at the customs station for export. A copy of

the Permit shall also be presented to the customs officer in the Collectorate of Clearance along

with GD for export and allied documents. In case there is any variation of more than 0.05 per

cent in the declared weight given in the Permit and the one ascertained at the time of export,

action under the appropriate provisions of the Customs Act, 1969, the Sales Tax Act, 1990 and

other laws applicable will be initiated against the carrier and other persons found involved.

(2) The Permit shall be deemed cancelled if goods are not transported to the destined

customs station for export within fifteen days of its issuance or within such extended time not

exceeding thirty days in all as may be allowed by the Collector of Origination.

(3) The triplicate, quadruplicate and quintuplicate copies shall bear endorsement of

International Security Assistance Force (ISAF) or, as the case may be, Defense Energy Support

Centre (DESC) to the effect that the goods have been received in accordance with the declaration

or otherwise and that the seals were found intact or otherwise. The triplicate copy shall be

submitted to the Collector of Origination for his record. The quadruplicate copy shall be retained

by the oil exporting Company/refinery. The quintuplicate copy shall be used for the purpose of

claiming refund/adjustment of Sales Tax or Federal Excise Duty as and if admissible. The

Collectorate of Origination may issue a duly certified copy on the basis of triplicate copy in case

a further copy is required for any purpose, which will be specified on such copy.

1. Monitoring and Checking of conveyance en route.- (1) The vehicles meant for

transport of goods to Afghanistan shall be fitted with such tracking system as may enable the oil

exporting company or refinery as well as the Collectorates of Origination and Clearance to

monitor them en route to Afghanistan.

(2) An officer of Customs, Federal Excise or Sales Tax, not below the rank of

Superintendent, may, on reasonable suspicion regarding pilferage or substitution of goods by

tampering the seals or otherwise while the conveyance is en route, from the oil exporting

company/refinery to the customs station for export, may check that the rivets, locks, seals, and

labels of the transport unit are intact. Report of such rechecking shall invariably be sent to

Collector of Origination by the Collector within whose jurisdiction the rechecking occurs, within

twenty four hours and facts of such rechecking shall be recorded on all copies of the permit

accompanying the conveyance.

1. Break down or accident en route.- (1) In case of any tampering or pilferage or theft

or damage caused en route, the carrier shall inform the Collectorate of Origination for necessary

orders within three days thereof. The carrier shall be responsible for the duties and taxes and loss

or reduction in value as a result of such damage notwithstanding any other action which may be

taken under the law and the rules made thereunder.

(2) The carrier shall bear all the expenses incurred on restuffing or weighing of the goods.

1. Reconciliation of shipments of the goods.- (1) The Collector of Origination shall, on

the day when such shipment takes place, send a statement to the Collector of Clearance giving

relevant details of the permit issued. Such details will include, Permit number and date, name of

the carrier, registration number of the conveyance, quantity and specification of the goods and

seal number. The Collectorate of Origination and the Collectorate of Clearance will also

exchange the information regarding transportation from and receipt into their respective

jurisdictions on the format to be mutually developed by them, in order to reconcile the number

and details of shipments allowed and exported, on monthly basis. In case any discrepancy is

found, the same shall also be communicated to the Collectorate of Sales Tax and Federal Excise

where the oil exporting company or refinery is registered under the Sales Tax Act, 1990.

(2) In case of export under DTRE facility as provided under the Customs Rules 2001,

the oil exporting company or as the case may be refinery shall, in addition to their other legal

obligations in this behalf, produce true copies of all the invoices, permits, goods declarations,

foreign exchange remittance documents for the purpose of DTRE reconciliation or audit.

(3) The Collector of Origination and the Collector of Clearance will transmit data of

despatch and clearance of goods for export to Afghanistan to PRAL under One- Customs on real

time basis. The PRAL will ensure that the data of goods may remain available for monitoring

electronically.

1. The oil exporting company or the refinery shall submit a monthly statement to the

Collectorate of Origination and the Collectorate of Sales Tax and Federal Excise giving details of

all the consignments dispatched for export to Afghanistan under this chapter in the format

prescribed in Appendix-II.

1. The Collector of Origination and the Collector of Clearance may also issue further

instructions, as they may require, in furtherance of the provisions of this chapter.

Appendix-I

[See rule 561]

APPLICATION-CUM-TRANSPORT PERMIT

Permit No.______________ Dated_______________

_______________________________________________

6 Exporter’s name, address and phone numbers__________

________________________________________________

(i) Sales Tax (Rs)__________ (ii) F.E.D. (Rs) _____________

1. It is requested that the transportation may be allowed. We declare that

the details given above are true and complete. In case of any incorrect

declaration in the Sales Tax Invoice or in this Application-cum-Transport

Permit regarding value, weight, quantity, quality and description

unearthed at any stage before tendering of goods at destination, we

undertake to inform the customs authorities immediately. In case of

damage, pilferage, accident, breakage of seals or loss or change in the

material quantity, we undertake to inform the Collectorate of Origination

and customs authorities at the Collectorate of Clearance and to get the

goods examined and vehicles etc re-sealed by the customs authorities, in a

manner satisfactory to the customs authorities.

1. Name, signature and seal of the authorized representative of the carrier

________________________________________________

_________________________Date_________________________

Name, signature and seal of the representative of oil

company/refinery__________________________________

________________________Date_____________________

Name, signature and seal of the Customs Officer of Collectorate of

Origination_____________________

_________________________Date_____________________

(i) Station_______________

(ii) Goods Declaration No. & date__________________

Name, signature & seal of Customs Officer ______________

Date_____________

Appendix-II

MONTHLY STATEMENT OF POL EXPORTS TO AFGHANISTAN

Name and Address of exporting Month _______________

company/refinery____________________________________

Sales Tax Registration No

S.No. Permit Sales Tax Description H.S. Value Sales F.E.D. Quantity

Invoice of goods Code of Tax

goods involved Involved

(Rs) (Rs) (Rs)

No. Date No. Date

To

(i) The Collector of Sales Tax & Signature_____________

Federal Excise/RTO (Authorized Person)

Name & Designation________

(ii) The Collector of Customs Date:___________________”

1. This notification shall take effect on 1st November, 2007.

________________________________________________________________________

[C.No. 3(59)E.P./96-Fuel]

(Muhammad Tahir)

Secretary (Export Policy)