Amendment in Customs Rules, 2001 regarding amendment in TIR Rules

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

NOTIFICATION

(CUSTOMS)

th

Islamabad, the 10 January, 2024.

31

S.R.O. (1)/2024.- 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 by sub-section (3A) of the said section 219,

were previously published vide Notification No. S.R.0.933(1)/2023, dated the

12th day of July, 2023, namely:-

vc,

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In the aforesaid Rules,—

(1) in rule 689, in sub rule (1),-

in clause (i), for the word "annexure" the word "annex" shall

be substituted;

clause (iia) shall be omitted;

in clause (iv),-

for the expression "(i), (ii), (iii), (iv), (v) and (vi)",

wherever occurring, the expression (a), (b), (c), (d), (e) and (f)

shall be substituted;

for sub-clause(e) amendments as aforesaid, the

expression ", and", shall be omitted; and

in sub-clause (f) amended as aforesaid, for the

semicolon, the expression "; and", shall be added and

thereafter the following new sub-clause shall be added,

namely:

"(g) having unique identification number or markings;"

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in clause (ix), for the word "container" the word "containers"e"

shall be substituted;

in clause (xi), for the word "Board" the words "Ministry of

Commerce" shall be substituted;

in clause (xiv), for the words "the relevant provisions of these

rules", the expression "rule 698" shall be substituted;

for clause (xv), the following shall be substituted, namely:-

"(xv) "import or export duties and taxes" means customs

duties and all other duties, taxes, fees and other

charges leviable at the time or in connection with

the import or export under the Customs Act, 1969

(IV ofl 969) and any other law for the time being in

force but not including fees and charges paid or

payable for services rendered;";

'eaCi

-

after clause (xviii), the following new clause shall be

inserted, namely:-

"(xvi i ia) "lease" means a legally binding and valid contract

between two parties, where one party, the lessor

allows the other party, the lessee, use of their

vehicle(s) for a specific period of time against

specific payment(s) and other terms and

conditions;";

in clause (xx), for the expression "representatives of Ministry

of Communications, Ministry of Commerce, Ministry of

Interior and Association, as notified by the Board", the

expression "Director, Directorate of Intelligence and

Investigation, Customs, Karachi, Collector of Customs

(Enforcement), Karachi and representatives from the

Association" shall be substituted;

in clause (xxiv), after the word "vehicle,", wherever

occurring, the expression "with or without load compartment"

shall be inserted; and

for clause (xxvi), the following shall be substituted, namely:-

"(xxvi) "supplementary financial guarantee" means an

insurance guarantee from at least an "A" rated

insurance company or defence saving certificate

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duly pledged to Director, Transit Trade, Karachi

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obtained by the Association from the TIR Carnet

holder at the time of authorization to cover adjudged

fines and penalties in case of any irregularity in

respect of TIR operations, and also includes the bank

guarantee or defence saving certificate deposited by

the transport operators already licensed in terms of

Chapter XXI (Sub-Chapter VII) & Chapter XXV

(Sub-Chapter XI) of the Customs Rules, 2001;";

(2) in rule 691,-

for clause (a), the following shall be substituted,

namely:-

"(a) by approved road vehicles (local as well as foreign)

having individual certificate of approval issued by

the respective vehicle authorization authority in

accordance with the provision of Annex-2 and

Annex-3 and such vehicles must display TIR plates

as specified in Annex-5 to the Convention when

carrying goods under the TIR regime,",

in clause (b), for the expression "body, as provided in

Annex-4 and each container", the expression "authority

and" and for the expression "shown in Annex-5", the

expression "as provided in Annex-7", shall be

substituted; and

4v,

clause (c) shall be omitted;

(3) in rule 692,-

after the word "approval of', the word "road" shall be

inserted;

after the word "authority", the expression "in case of

vehicles and body in case of container", shall be omitted;

after the words "designated authority", the words "or

body" shall be omitted; and

after the words "specimen provided in", the expression

"Annex-2," shall be omitted;

94

in rule 693, in sub-rule (3), for the words "an unapproved vehicle", ei

the words "vehicle other than those approved for TIR" shall be

substituted;

in rule 695, in sub-rule (3), after the expression "endorsed by the

Customs authorities", the expression "by an officer not below the

rank of an Assistant Collector of Customs or Assistant Director of

Customs", shall be inserted;

in rule 696, in sub-rule (1),-

(a) in clause (b), after the word "filed returns", the words "of last

three years", shall be inserted and thereafter for the word

"two", the word "three" shall be substituted;

(b) in clause (c),-

after sub-clause (ii), the word "and" shall be omitted and

thereafter after sub-clause (iii), after semicolon, the word

"and" shall be inserted; and 42-

after sub-clause (iii), amended as aforesaid, the new sub-

clause shallthe added, namely:-

"(iv) in case of transport operators already licensed in terms

of Chapter XXI (Sub-Chapter VII) and Chapter XXV (Sub-

Chapter XI) of the Customs Rules, 2001 a minimum of twenty

five vehicles registered in its name or leased:

Provided that in case of vehicles acquired on lease,

lease agreements for a period of one year must be provided

for such vehicles:

Provided further that the vehicle(s) leased by one

transport operator shall not be used by another transport

operator for the transportation of goods under TIR;";

(c) in clause (d), after the expression "Director, Directorate of

Transit Trade, Pakistan Customs, Karachi", the expression "to

cover any adjudged amount of fine and penalty:

Provided that transport operators already licensed in

terms of Chapter XXI (Sub-Chapter VII) & Chapter XXV

(Sub-Chapter XI) of the Custom Rules, 2001 shall not be

required to furnish a separate supplementary guarantee and

the bank guarantee or Defence Saving Certificate etc. already

deposited with the Director of Transit Trade shall be used for

this purpose" shall be inserted;

in clause (g), after the word "respectively" full stop shall be

added and thereafter, the words "The applicant should also be

registered with the respective provincial sales tax authority;"

shall be inserted; and

in clause (k), after the word "valid registration", the words

"lease agreement in case of leased vehicle", shall be inserted;

7) in rule 697,-

for sub-rules (1) and (2), the following shall be substituted,

namely:-

"(1) A person seeking access to the TIR procedure shall file

application with the Association, after initial scrutiny vis-a-

vis requirements laid down in rule 646, the Association shall

forward the same within thirty days to the Director Transit

Trade, Karachi who shall call the meeting of national

authorization committee.

(2) the national authorization committee headed by Director

Transit Trade, Karachi shall scrutinize the applicant's

eligibility in terms of the criteria mentioned in rule 696 for

grant of authorization as a transport operator. The Customs

authorities shall announce their decision related to the

applicant's authorization in no later than sixty days counted

from the date on which the application was received by the

Director Transit Trade from the Association provided that the

application is complete in all respects and necessary

verifications have been received from other departments;",

in sub-rule (3), after the words "laid down in", the expression

"sub-rule (1) of', shall be omitted; and

after the words "under intimation", the words "with the

approval of', shall be omitted; and

after sub-rule (3), amended as aforesaid, the following new

sub-rule shall be added, namely:-

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• "(4) In case the license of a transport operator issued under

Sub- Chapter VII of Chapter XXI and Chapter XXV (Sub-

Chapter XI) of the Customs Rules is suspended or revoked by

the respective licensing authority, the authorization to operate

as transport operator under TIR shall also stand suspended or

revoked and vice-versa.";

in rule 698, in sub-rule (1), after the expression "in terms of Annex-

9 to the Convention, to persons", the expression "who have been

authorized to operate as transport operator in terms of rule 696 and

697 for availing the TIR procedure", shall be substituted;

in rule 699, in sub-rule (3),- k•••

for heading "A. Exports under TIR", the heading "(A)

Formalities applied for handling Export Cargo at

Customs Office of Departure", shall be substituted;

in heading (A), amended as aforesaid, in the clause (iii),

after the words "weighment slip.", the expression "The

load compartment or container shall be scanned subject

to availability of scanner ", shall be inserted; and

in heading (A), amended as aforesaid, clauses (ix), (x),

(xi), (xii), and (xiii) shall be omitted,

for heading, "(B) Transit under TIR", the heading "(B)

Formalities applied for handling cargo at Customs

office of entry or exit (en route)", shall be substituted;

in heading (B), amended as aforesaid, in clause (i), the

expression "in case of transit cargo,", shall be omitted;

for heading "(C) Imports under TIR", the heading "(C)

Formalities applied for handling of Import cargo at

Customs office of Destination", shall be substituted and

thereafter clause (i), (ii), (iii), (iv) and (v) shall be

omitted;

in heading (C), amended as aforesaid, clause (vi) shall

be re-numbered as (i) and thereafter, for the expression

"if the Customs office of destination and entry (en

route) are the same for the TIR Carnet", the expression

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"at the Customs office of destination", shall be

substituted;

in heading (C), amended as aforesaid, clause (vii) shall

be omitted;

in heading (C), amended as aforesaid, clause (viii) shall

be re-numbered as (ii) and thereafter, the expression "at

the inland Customs office of destination," shall be

omitted and thereafter clause (ix), (x), (xi), (xii) and

(xiii) shall be re-numbered as (iii), (iv), (v), (vi) and

(vii) respectively;

after heading (C), amended as aforesaid, the following

new heading shall be added, namely:-

"(D) Formalities applied for transit cargo where TIR

transport of goods initiates in the territory of Pakistan,-

in case where TIR operation is to initiate from

the territory of Pakistan i.e. ports, when goods

are in transit, the office entry (en route) shall

become the office of departure;

TIR Carnet holder shall make electronic pre-

declaration (EPD) via TIR-EPD;

the TIR Carnet holder shall produce the vehicle

or container together with the TIR Carnet and

documents, prescribed in rule 694, at the

Customs office of departure;

the Customs TIR processing officer in Pakistan

shall scrutinize the TIR Carnet to check its

validity date and the stamp and signature of TIR

Carnet issuing authority. He shall also check the

vehicle approval certificate, invoice, packing list,

photographs of cargo if required, and weighment

slip. He may also scan the barcode on the TIR

Carnet to verify its authenticity though Real-

Time Safe TIR (RTS);

the goods shall be subjected to weighment and

examination;

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vehicle or container shall also be inspected to

lc° r

ensure it is secured and has no secret

compartment;

thereafter, the Customs TIR processing officer

shall seal the load compartment or container and

enter the sealing information in the Pakistan

Customs Container Security System (PCCSS);

voucher 1 of the TIR Carnet shall be detached

and retained by the Customs office of departure

and the TIR Carnet shall be handed over to the

driver to start journey; and

after verification of approved vehicle data by the

Customs Computerized System, and gate-out of

cargo from the terminal the "release for transit"

message shall be generated by the system which

shall also be transmitted to the IRU

computerized data base."; and

(10) in rule 715,-

in clause (d), the word "and" shall be omitted and thereafter,

in clause (e) for the full stop at the end, the expression "; and"

shall be substituted; and

after clause (e), amended as aforesaid, the following new

clause shall be added, namely:-

"a)

declaration regarding possession of currency at the time

of entry/exit.".

fFile No.1(22)T&BT/2015-Pt]

(Shakir Muhirrrmatd)

Secretary

(Transit & Border Trade)

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