Import and Export of E-Commerce Rules

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

******

Islamabad, the 6th January, 2021.

NOTIFICATION

(Customs)

S.R.O.lif (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 1300(0/2020, dated the 2nd December, 2020,

namely:-

In the aforesaid Rules, after Chapter )0CXVII, the following new Chapter XXXVIII shall

be added, namely:-

"Chapter VOCVIII

Import and Export of E-Commerce Rules

1. Application.- (1) These rules shall apply for assessment and clearance of

imported or exported goods of business-to-consumer (B2C) transactions through authorized

dealer via designated customs stations.

(2) These rules shall not apply to the following goods, namely:-

goods requiring testing of samples;

animals;

perishable goods;

food stuff including beverages;

medicines of any sort;

(0 alcoholic drinks;

restricted items subject to fulfillment of import and export regulations

under the relevant law;

prohibition under sections 15 and 16 of the Customs Act, 1969 (IV of

1969) along with allied law; and

import and export goods which are intended for clearance from customs

station or airport other than at which arrived.

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

the context,-

(a) "e-commerce" means buying and selling of goods or services including

digital products through electronic transactions conducted via the intemet or

other computer-mediated (online communication) networks;

1

"e-commerce exporter" means an exporter who has been registered by an

authorized dealer of the State Bank of Pakistan in the B2C e-commerce

module in WeBOC;

"e-commerce importer" means an importer or end consumer receiving

goods meant for personal use, not for commercial activity, who has been

registered with the WeBOC e-commerce portal;

"registered courier" means a courier company registered with the Pakistan

Customs;

"individual shipment" means products of e-commerce arriving or departing

through an aircraft, vessel or conveyance shall be treated as single or

individual shipments of e-commerce importer or exporter, if declared in the

same IGM or EGM; and

"courier manifest" means the manifest presented by the registered courier to

customs indicating the details of the individual shipment.

827, Presentation of manifest.- The registered courier shall file the prior arrival

manifest of e-commerce goods on the format as set out in Annexure-A. The Risk Management

System (RMS) shall be applied at the manifest filing stage.

1. Registration of shipment by e-commerce importer.- Consumer shall provide

the details of shipment and e-commerce importer. E-commerce goods of the consumer shall be

cleared upon provision of information prior to the manifest or post arrival of the goods.

1. Filing of goods declaration at import and export stage.- Goods declaration

shall be filed by the registered courier on behalf of e-commerce importer and exporter on the

specified type of goods declaration for the purpose of e-commerce.

1. Clearance of e-commerce goods at import and export stage.- The goods shall

be cleared upon examination and assessment through WeBOC system upon decision by the

RMS.

1. Payment of duty and taxes.- Duty and taxes shall be paid by the e-commerce

importer and exporter through following methods, namely:-

self-payment by the e-commerce importer and exporter through a unique

payment ID; or

payment through authorized registered courier.

1. Responsibilities of registered courier and e-commerce importer.- Following

details shall be provided by the registered courier and e-commerce importer in relation to

shipment, namely:-

consignor name;

name and address of e-commerce importer;

exact description;

declaration of correct value;

quantity;

(0 packages;

weight;

origin; and

payment details and CNIC (by e-cotrunerce importer).

1. Responsibilities of registered courier and e-commerce exporter.- Following

details shall be provided by the registered courier and e-commerce exporter in relation to

shipment, namely:-

name and NTN of e-commerce exporter;

consignee name and address of consumer;

payment details of consumer;

registered account;

exact description;

rebate details;

(g) weight; and

(h)._ quantity.

1. Return of goods.- Goods imported or exported through e-commerce shall be

returned upon submission of specific request by the registered courier upon following conditions,

namely:-

specific reason is to be provided by the registered courier at the time of

import or export of e-commerce goods;

payment details and its reversal mechanism as prescribed by the SBP;

refund of duty and taxes shall be given to e-commerce importer in case of

return of goods upon completion of export transaction and receipt of

foreign exchange remitted at the time of import; and

in case of exported goods, return goods can be imported temporarily for

alteration or replacement or in case of cancellation of order by consumer

without payment of duty and taxes subject to declaration at import stage.

1. Mis-declaration at import or export.- Registered courier shall be responsible

along with the e-commerce importer or exporter, as the case may be, for making any declaration

in the transaction of any business relating to the customs, knowing or having reasons to believe

that such declaration is false in any particulars manner, and as such shall be dealt with under the

relevant provisions of the Customs Act, 1969 (W of 1969).

Annexure-A

[see rule 827]

Presentation of courier manifest

Registered Courier Company:

NTN No.

STRN No.

3

tfr

Flight No.

IGM No:

Date:

Port of departure:

Courier manifest No.

Sr.No Sub-Index No. Tracking No. Sender's name & Country of Receiver name

address origin & address

(1) (2) (3) (4) (5) (6)

•••

City Phone No. Description Quantity UOM

(7) (8) (9) (10) (11)

Value Currency Weight Category of sub- Status

index

e-commerce Completely landed / short landed/

short shipped

(12) (13) (14) (15) (16)

[C. No.15(91/L&P/20191

(Wait

Secretary (Law & Procedure)

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