Imports and Exports at Border Customs Stations

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

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Islamabad, the 25th January, 2021.

NOTIFICATION

(Customs)

S.R.O. 03 (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 the 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 from any person be received 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 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 generated 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 to these rules;

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

of the Customs act, 1969 (Iv of 1969), by the person-in-charge of the vehicle

carrying exported goods, in the form as provided in the appendix to these rules;

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

system that the goods have been physically exported;

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

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,

the vehicle and goods to exit the terminal; and

"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

556H. Data entry of import manifest at the time of terminal gate-entry.- (1) The

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.

(2) Copies of the import manifest shall be given to the representative of FC and the

terminal operator at the zero-line, wherein a terminal operator is functioning.

•••••ONI.

55-6I. 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 processing of goods

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

Pakistan Customs computerized System (PCCS), 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 PCCS, the gate-

out office shall record gate-out event in the system.

B. Exports

41e(-

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.

1. Processing of GD and out-of-charge.- After completion of processing, the GD

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

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

border officer for electronic cross-border in the system.

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Processing of cross border and export confirmation.- The cross border officer

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, FC and terminal

operator respectively, to ensure cross border of the vehicle and cargo.

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

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:

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

facilities or any required components for implementing all provisions relating to Customs

Computerized System, 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.

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

morning, Customs, FC and terminal operator shall reconcile all the import manifests of the

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incoming vehicles of the previous day with a system generated list that GDs have been filed for 1

all incoming vehicles. 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 (ID 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

authorities as well by FC & terminal operator shall be re- reconciled to ensure that all the

/at • requisite transport units which were issued gate-passes have crossed the border.

The daily imports and exports statements reconciled jointly shall be

countersigned by the concerned Assistant/Deputy Collector of the Enforcement. While, the

Directorate of Transit Trade shall conduct the reconciliation of transit cargo and empty

containers as per mechanism 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.

MI concerned authorities i.e., Customs, FC 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

f see rule 556G(b)1

IMPORT MANIFEST FOR VEHICLE CARRYING IMPORT CARGO

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

container/empty new container

Importer Name & Address in Pakistan

Name of the driver

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CNIC/ Passport Number of Driver

Vehicle Registration Number

Chassis Number

Road Pass number issued by Pakistan Embassy in KabuUTAD No. & date

Container Number (if applicable)

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

Description of Goods

Weight of the goods.

1. No. of packages / bags etc.

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

Time /Date, place.

Signature/Thumb Impression

Of Person Incharge of the vehicle.".

[C. No.2(4)/L&P/2020j

Secretary (Law & Procedure

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