Draft Amendments in the Customs Rules, 2001

Government of Pakistan

Revenue Division

Federal Board of Revenue

NOTIFICATION

Islamabad, the 20th September, 2022.

S.R.O. (1)12022.- The following draft of certain further

amendments in the Customs Rules, 2001, which the Federal Board of

Revenue proposes to make in exercise of the powers conferred by section

219 of the Customs Act, 1969 (IV of 1969), is hereby published for

information of all persons likely to be affected thereby and, as required by

sub-section (3A) of the said section 219, notice is hereby given that

objections or suggestions thereon, if any, may for consideration of the

Board be sent within fifteen days of publication of the draft amendments

in the official Gazette. Any objections or suggestions which may be

received from any person, before the expiry of the aforesaid period, shall

be taken into consideration by the Federal Board of Revenue, namely:-

DRAFT AMENDMENTS

In the aforesaid Rules,-

(1) in rule 90,

in clause (b), after the word 'customs", occurring for

the fourth time, the expression "(including Pakistan

Single Window)" shall be inserted; and

after clause (0, the following new clause shall be

inserted, namely:-

(g)"self clearance" means where a person or his

employee or his authorized representative

transacts customs business without using a

customs agent under sub-section (2) of section 208

read with section 155C of the Customs Act, 1969

(IV of 1969).";

(2) in rule 91,-

(a) for the word "two", the word "five" shall be substituted;

and

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(b) in clause (d), for full stop at the end, a semi colon shall

be substituted and thereafter the following new clause

shall be added, namely:-

"(e) a current valid bank statement from a scheduled

bank in Pakistan;"

in rule 92, in clause (e), for full stop at the end, a semi colon

shall be substituted and thereafter the following new clauses

(I) and (g) shall be added, namely:-

"(0 sound financial record, duly verified by a bank;

(g) a permit holder in terms of rule 98 who fulfills

all the conditions enumerated in clauses (a) to

(0. 5

for rule 93, the following shall be substituted, namely:-

"93. Qualification test.- (1) The licensing authority

shall put in place a mechanism to scrutinize the applications

received and shortlist the eligible candidates. The list of

eligible candidates shall be forwarded to Pakistan Customs

Academy (PCA) to arrange a qualification test with a view to

ascertain the knowledge of the applicants in the Customs law,

rules and procedures and computer literacy. A simulation test

shall also be conducted to ascertain the aptitude of the

applicant for WeBOC and PSW.

/V once (2) The examination shall be conducted, at least

a year, by the PCA at Karachi, Lahore, Islamabad,

Quetta and Peshawar. Each applicant shall deposit fee of ten

thousand rupees, for examination-related expenses in the

respective account of the Director General Pakistan Customs

Academy (PCA). Further logistics support shall be provided

by the Enforcement Collectorates of the respective center of

examination.

(3) The applicants shall be required to pass the

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qualification test in three chances failing which applicant shall

not be eligible to avail the test:

Provided that if the applicant is a retired BPS-16 or

above officer of Customs having more than ten years service

and subject to condition that he has not been removed from

the service on disciplinary grounds or dismissed from service,

he may be exempted by the collector from the above

mentioned test on case to case basis after conducting his

interview:

Provide further that the applicants having provisional

licence shall also appear in the aforesaid examination and if

they fail to qualif), the test in three chances, their licence shall

be cancelled.

(4) The licensing authority shall not consider an

application for the grant of licence, if the applicant fails to

secure at least fifty percent aggregate marks alongwith forty

percent marks in each subject in the written examination:

Provided that a person holding a custom permit for a

period not less than ten years with a reputable licensee and

have a sound fmancial background with no conviction and

duly authorized by the respective customs agent association,

may be exempted by the collector from the above mentioned

test on case to case basis after conducting his interview.

(5) The licensing authority shall be referring batches of

customs agents to the training academies for mandatory

refresher courses every two years on updated rules,

regulations and Customs modules. Failure to attend these

trainings shall attract penal action by the licensing authority

including revocation of licence.";

(5) in rule 94,-

(i) in clause (a),-

(a) for the word "three" the word "five" shall be

substituted; and

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(b) for the word "seven", the word "ten" shall be

substituted;

(ii) in clause (b), for full stop at the end, a colon shall be

substituted and thereafter the following proviso shall be

added, namely:-

"Provided that form B shall be linked with

Customs computerized systems, for generation of

automated reminder for renewal.";

(6) in rule 95,-

after sub-rule (3), the following new sub-rule shall be

inserted, namely:-

"(3A) Subject to fulfillment of the

conditions provided for eligibility of applicant in rule

92, change of status of firm from proprietorship or

partnership to company shall be allowed on submission

of registration certificate with SECP under the

Companies Act, 2017 (XIX of 2017), and on successful

passing of interview to be conducted by the licensing

authority or any officer authorized in this behalf.";

in sub-rule (4), for full stop at the end, a colon shall be

substituted and thereafter the following proviso shall be

added, namely:-

"Provided that the financial guarantees shall be updated

as per prevailing legal conditions.";

for sub-rule (7), the following shall be substituted,

namely:-

"(7) The applicant shall provide sales tax

registration certificate prior to issuance of licence or

shall upload into the system against a checkbox.";

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(7) after sub-rule (10), the following new rule shall be inserted,

namely:-

"(10A) A smart card shall be issued in substitution of

existing licence booklet, having all the following requisite

information, namely:-

licence holder name with photograph;

licence type partnership, proprietorship or AOP;

issuance and expiry date;

ID card number; and

NTN of the licensee.";

(8) in rule 96, in sub-rule (1), for clauses (c) and (d), the following

shall be substituted, namely:-

"(c) proof of payment of renewal fee at a rate of two

thousand rupees per year for renewal of license

for two years or five years, as the case may be;

and

(d) certificate of participation. once in every two year

in mandatory refresher course from Pakistan

Customs Academy (PCA).";

(9) in rule 98,-

in sub-rule (4), after the expression "form "G", the words

"carrying a barcode" shall be inserted;

after sub-rule (4), amended as aforesaid, the following

new sub-rule shall be added, namely:

"(4A) The barcode shall be registered with the back-

end of the system.";

(10) in rule 99, in sub-rule (1),-

for the expressions "Directorate General of Training

(i)

and Research (Customs)" and "Directorate General",

wherever occurring, the expression "Pakistan Customs

Academy" shall be substituted; and

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(ii) for the words "three and a half', the word "five" shall

be substituted;

in rule 100, after sub-rule (2), the following new sub-rule shall

be added, namely:-

"(3) Separate folders for record maintenance shall

be available in the system for data storage to the

licensee.";

in rule 101,

(0 clause (q) shall be omitted; and

(ii) in clause (r), after semi colon, the word "and" shall be

added and thereafter the following new clause shall be

added, namely:-

"(s) In case of self-clearance the principal may apply

for transaction based or entity based approval by

the licensing authority or a designated officer not

below the rank of Assistant Collector, by

declaring the names and particulars of his

employee or representatives authorized by him

in this regard."; and

in rule 102, after sub-rule (4), the following new sub-rule,

shall be added, namely:-

"(5) 0.N.0 passed by the adjudicating authority shall

be automatically uploaded in the system and be linked with

the licensee profile. Licensee shall be rated on these offences

and renewal of licence shall be subjected to these ratings.".

[C. No.1(7)L&P/20061

(Muhamm Rizwan)

Secretary (La & Procedure)

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