Amendment in the Customs Rules, 2001 (Transshipment)

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the I September, 2021.

NOTIFICATION

(CUSTOMS)

S.R.O. jact (1)/2021.- 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), 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), is hereby published for information of all

persons likely to be affected thereby and, as required under sub-section (3A) of section 219 of

the Customs Act, 1969 (IV of 1969), 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, 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 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;

(c) 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;

(d) 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);

(e) the prime mover or vehicle shall be fitted with the tracking device

by tracking company duly licensed by the Board under S.R.0

413(0/2012 dated the 25th April, 2012;

(f) the permission shall be given to such owner of the transport vehicle

for one year which shall be renewed if operations of transportation

of transshipment goods are found satisfactory;

(g) 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;

(h) 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;

(i) in case of any violation of Customs laws/procedures, institution of

any criminal /civil case against the owner/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,

1

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:-

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-LIB

[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.

1. 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.

1. AND WHEREAS the Directorate General of Transit Trade (Customs

Department) shall release goods on debiting an amount equal to the leviable

duty and taxes involved on the goods from the face value of the revolving

insurance guarantee.

1. 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.

1. 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 / customs 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.

1. 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.

(b) The amount payable hereunder as principal or surcharge at the

I

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-

2

Officer Manager

Witnesses:-

1.

2

[C. No.2(5)I XP/2020

Secretary (Law & Procedure)