Rules for Imports and Exports at Border Customs Stations

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the 26th February, 2021.

NOTIFICATION

(Customs)

S.R.0267" (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.0 103(1)/2021, dated the 25th January, 2021,

namely:-

In the aforesaid Rules, in Chapter XXI, for Sub-Chapter XVI, the following shall be

substituted, namely:-

"Sub-Chapter XVI

Imports and Exports at Border Customs-Station

Scope.- The provisions of this sub-chapter shall apply to goods being imported or

exported at Border Customs Station.

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

or content,-

"IGM" means the import general manifest, a system based uniquely numbered

electronic document generated on daily basis at border stations to record import

manifests delivered by inbound vehicles carrying import cargo into Pakistan on

a particular date against unique Index or BL number;

"EGM" means the export general manifest, a system based uniquely numbered

electronic document generateif on daily basis at border stations to record export

manifests delivered by outbound vehicles carrying export cargo out of

Pakistan on a particular date against unique Index or BL number;

"import manifest" means the import manifest to be delivered under section 44

of the Customs Act, 1969 (IV of 1969), by the person-in-charge of the vehicle

carrying imported goods, in the form as provided in the Appendix-A to these

rules;

"export manifest" means the export manifest to be delivered under clause (a) of

section 54 of the Customs act, 1969 (IV of 1969), by the person-in-charge of

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Appendix-

the vehicle carrying exported goods, in the form as provided in the

B to these rules;

"cross border officer" means an officer of Customs who shall verify in the

(e)

system that the goods have been physically exported;

"gate-in-office?' means the officer of Customs who shall be responsible for

(f)

processing electronic gate-in of the cargo and vehicle in the system;

"gate-out-officer" means an officer of Customs who shall allow, in the system,

(g)

the vehicle and goods to exit the terminal; and

(h) "terminal officer" means the authorized officer of terminal operator,

responsible for receiving the import manifest from the person-in-charge of the

vehicle carrying import cargo at the time of its arrival at border station and in

case of vehicle carrying exports cargo, responsible for its gate-exit from the

terminal for cross border.

A. Imports

(1) The

Data entry of import manifest at the time of terminal gate-entry.-

person-in-charge of the vehicle carrying imported goods on arrival into Pakistan shall deliver the

import manifest in the form as prescribed in these rules to gate-in-officer. On receipt of import

manifest, the gate-in-officer shall enter the data of import manifest against the relevant IGM.

Copies of the import manifest shall also be given to the representative of Frontier

(2)

Corps or Pakistan Rangers and the terminal operator at the zero-line, wherein a terminal operator

is functioning.

Processing of gate-in.- After recording of import manifest information, the gate-in-

officer shall process gate-in of the vehicle and goods in the system on real time basis.

Filing of import goods declaration.- Subsequently the importer or his authorized

representative shall file goods declaration against the Index number already generated in the

system for prescribed customs processing.

Release of import cargo.- After completion of customs processirfg; of goods

declaration including payment of leviable duty and taxes and on receiving authorization from the

Customs Computerized System (CCS), the terminal officer shall electronically assign vehicle

and cargo to the Gate-out-officer for electronic gate-out in the system.

Processing of gate-out.- After receiving the authorization in the CCS, the gate-out

office shall record gate-out event in the system.

B. Exports

Filing of export goods declaration.- The exporter or his authorized

representative shall file export goods declaration against the vehicle and goods meant for

exports, before the vehicle enters the border custom station.

Processing of gate-in.- After the filing of export goods declaration by exporter or

his authorized representative, the information shall be verified by the gate-in officer. The gate-in

officer shall record gate-in event in the system.

After completion of processing, the GD

1. Processing of GD and out-of-charge.-

will be out-of-charged and a message will be sent to the terminal operator. After receiving

message from the CCS, the terminal officer shall assign the vehicle and cargo to the cross border

officer for electronic cross-border in the system.

The cross border officer

Processing of cross border and export confirmation.-

shall record the confirmation of export in the system, after physically verifying export cargo at

the terminal/station exit gate, and shall generate system based three copies of "cross-border

authorization" to be collected at the zero-line by the officials of Customs, Frontier Corps or

Pakistan Rangers and terminal operator respectively, to ensure cross border of the vehicle and

cargo.

in manifest.- After filing of IGM or EGM, no amendment shall be

Amendment

allowed. In case of any human error, the rectification shall be allowed with the approval of an

officer not below the rank of Additional Collector of the concerned MCC (Appraisement &

Facilitation).

Import and export of cargo.- The procedure provided in the sub-chapter for

import, export and other customs processes shall mutatis mutandis apply herein:

yeAt . Provided that in case any land customs station does not possess complete infrastructure,

facilities or any required components for implementing all provisions relating to CCS, the

Collector may order such modification in any provision as may be deemed necessary under

intimation to the Board, till such time all required facilities and components become available.

Reconciliation of all- incoming and outgoing vehicles.- (1) Everyday in the

morning, Customs, Frontier Corps or Pakistan Rangers and terminal operator shall reconcile all

the import manifests of the incoming vehicles of the previous day with a system generated list

that GDs have been filed for all incoming vehicles as per Appendix-C. In case, GD is not filed

within forty eight hours of the arrival of the vehicle, the reasons may be ascertained by the

Customs for late filing of GD including verification of location of the vehicle inside the custom

station or terminal.

At the end of the day, all cross-border authorizations collected by customs

(2)

authorities as well by Frontier Corps or Pakistan Rangers and terminal operator shall be re-

reconciled to ensure that all the requisite transport units which were issued gate-passes have

crossed the border as per Appendix-D.

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The daily imports and exports statements reconciled jointly shall be

countersigned by the concerned Assistant/Deputy Collector, incharge of the entry or exit gates.

While, the Directorate of Transit Trade shall conduct the reconciliation of transit cargo and

empty containers as per mechanism already given under the rules.

In case of any discrepancy, the incharge of custom-station will initiate action

under the relevant provision of the Customs Act, 1969.

A weekly summary of reconciliation shall be. forwarded to the respective

Collector/Director to apprise them updated.

All concerned authorities i.e., Customs, Frontier Corps or Pakistan Rangers and

terminal operator shall keep the original record of import manifests and cross-border

authorizations for a period of five years and to made available if required by Custom authorities.

Appendix-A

fsee rule 556G(c)1

tev

IMPORT MANIFEST FOR VEHICLE CARRYING IMPORT CARGO FOR

I. Type of cargo i.e., import/transit/empty vehicle/empty returning transit

container/empty new container

Importer Name & Address in Pakistan

3 Consigner name and address

4 Name of the driver

5 CNIC/ Passport Number of Driver

6 Vehicle Registration Number

7 Chassis Number

8 Road Pass number issued by Pakistan Embassy in Kabul/TAD No. & date

(in case of Afghan registered vehicle)

9 Container Number (if applicable)

10 CMR/Builty/Bamama No. & Date (Please attach a copy)

11 Description of Goods

12 Weight of the goods.

13 No. of packages! bags etc. --

14 Description of vehicle (Axle Load e.g. 6 wheeler, 10 wheeler etc.)

15 Time /Date, place.

Signature/Thumb Impression

Of Person Incharge of the vehicle.

For Official Use

Import Manifest No. (to be allowed by gate — officer)

Time of entry of vehicle (0000 hours)

Date of

Received by

(Name & Signature of Customs Officer)

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Appendix-D

bee rule 5565(2)1

DAILY RECONCILIATION STATEMENT OF EXPORT VEHICLES FOR

CUSTOMS STATION DATED

S.No. Vehicle Description GD No. GD date Cross border Remarks (if

Registration of goods authorization/ pending)

No. . gate pass No.

& date

(1) (2) (3) (4) (5) (6) (7)

Signature: 1. Representative of Customs Name & Signature

Representative of FC/ Pakistan Ranger Name & Signature

Representative of Terminal Operator Name & Signature".

[C. No.2(4)/L&P/20201

Secretary (Law & Procedure)

Appendix-B

f see rule 556G(d)1

EXPORT MANIFEST FOR VEHICLE CARRYING EXPORT CARGO FOR

BORDER STATION (NAME)

1 Type of cargo i.e. export /transit/empty vehicle/empty new container

2 Exporter Name & Address in Pakistan

3 Name of the driver

4 Consignee name and address

5 CNIC/ Passport Number of Driver

6 Vehicle Registration Number

7 Chassis Number

8 Container Number (if applicable)

9 CMR/Builty/Bamama No. & Date (Please attach a copy)

10 Description of Goods

11 Weight of the goods.

12 No. of packages / bags etc.

1. Description of vehicle (Axle Load e.g. 6 wheeler, 10 wheeler etc.)

14 Time Mate, place.

Signature/Thumb Impression

Of Person Incharge of the vehicle.

For Official Use

Export Manifest No. (to be allowed by gate — officer)

Time of entry of vehicle (0000 hours)

Date of

Received by

(Name & Signature of Customs Officer)

Appendix-C

f see rule 5565(1)1

DAILY RECONCILIATION STATEMENT OF INCOMING VEHICLES FOR

CUSTOMS STATION DATED

S.No. Vehicle Entry date Description GD No. GD date Remarks (if

Registration of goods pending)

No.

(1) (2) (3) (4) (5) (6) (7)

Signature: Representative of Customs Name & Signature

Representative of FC/ Pakistan Ranger Name & Signature

Representative of Terrninal Operator Name & Signature

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