Transshipment of imported cargo from gateway port to foreign port

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

****

Islamabad, the 4th January, 2021.

NOTIFICATION

(Customs)

5 (1)/2021.- In exercise of the powers conferred by section 219 Of the Customs

S.R.O. 0

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.0 685(1)/2020, dated the 5th August, 2020,

namely:-

In the aforesaid Rules,-

for rule 510A, the following shall be substituted, namely:-

"510A. Transshipment of imported cargo from gateway port to a

foreign port.- The following procedure is prescribed for the movement of the

International Transshipment (IT) cargo other than LCL cargo through any sea port

in Pakistan, which shall be distinctly manifested as such in the IGM or carrier

declaration uploaded electronically in the Customs Computerized System by the

shipping line (VOCCs/NVOCCs) having valid shipping agent licences. Such

manifest shall necessarily include the following information, namely:-

port of loading;

via port (name of the transshipment port of Pakistan);

port of destination (final port of discharge at foreign destination);

bill of lading (B/L) No.;

name of foreign exporter;

name of foreign importer;

weight;

seal No.; and

container No.";

in rule 510B,-

for clauses (a) and (b), the following shall be substituted, namely:-

(i)

"(a) the TO after unloading shall store IT containers at a place

earmarked for them in the notified premises of a seaport. Further, a

complete trail of IT containers including the time, location where

they are placed and subsequent movements shall be electronically

reported and updated in the Customs Computerized System by the

Terminal Operator (TO) so that the location of the said containers

is traceable at any given point in time;

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the TO shall deploy enough manpower to verify the shipper seals

(b)

against the manifested seals and in case, a container is found

without seal or with a different seal or any broken seal, such

container shall be re-sealed and immediately resealed with the

Customs seal in the presence of the custodian and same shall be

recorded. The new seal number will be entered into the system

before stacking of the container;";

in clause (c), after the word "thereon", the expression ", be penalized

accordingly" shall be inserted;

clause (e) shall be omitted;

clause (h) shall be omitted;

for rule 510D, the following shall be substituted, namely:-

(3)

"510D. Delay in clearance of transshipment goods.- (1) The IT goods

shall not be subject to payment of import or export duties and taxes provided the

activities are in conformity with these rules.

If the goods stored for transshipment are not transshipped within

thirty days of their arrival, a notice shall be sent to the shipping line or its agent on

the address given in the shipping documents for transshipment of goods from the

port. An extension of up to thirty days may be granted for the storage of such

goods once a written request mentioning the reasons for delay in removal of

goods is submitted to the concerned Assistant Collector of Customs and such a

request is approved by him.

If goods still remain on the port after sixty days of their arrival, the

shipping line shall be responsible to remove them immediately unless the delay is

attributed to the port authorities. The goods shall only be allowed for auction or

destruction by approval of the concerned Collector of Customs who shall only

allow it in extraordinary conditions where the shipping line shows its complete

inability to ship them out. The said reasons shall be recorded in writing.";

In case of any hazardous material left at the port, the concerned

shipping line shall be have the responsibility to take the cargo back to the port of

origin."; and

(4) for rule 510E, the following shall be substituted, namely:-

"510E. Execution of bond by shipping line.- Shipping lines

engaged in the business of international transshipment of containers and bulk

cargo shall execute an indemnity bon & for ensuring to follow Customs rules and

regulations.".

[C. No.18(3)/L&P/20191

( Waii Ali )

Secretary (Law & Procedure)

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