Transshipment Rules

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

Islamabad, the 10th December, 2009.

NOTIFICATION

(CUSTOMS)

S.R.O.1091(I)/2009.- In exercise of the powers conferred by section 219 of the

Customs Act, 1969 (IV of 1969), the Federal Board of Revenue is pleased to direct that

the following further amendment shall be made in the Customs Rules, 2001, namely:–

In the aforesaid Rules, in Chapter XIV, after rule 339, the following new rules

shall be inserted, namely.-

“339A. Transshipment of cargo, unaccompanied baggage from airport

of first arrival to destination airport - Definitions.– In these rules, unless the content

otherwise requires—

(a) “airline” means aircraft bringing the goods from foreign destination to

airport of arrival;

(b) “airport of first arrival”, means that International Airport in Pakistan

where goods arrive directly from an overseas destination;

(c) “bonded airline” means aircraft which takes goods in transit through

air from airport of arrival to destination airport. The requirement of

licensing of the airline as bonded carrier is relaxed as has been done

in the case of Pakistan Railways;

(d) “cargo manifest” means manifest of goods meant to be transshipped

from one airport to another by air;

(e) “destination airport” means that airport in Pakistan where goods are

intended to be transported for customs clearance;

(f) “goods” means commercial cargo and unaccompanied baggage;

(g) “heavy, bulky or oversized goods” means any heavy, bulky or

oversized object which because of its weight, size or nature can not

be scanned through a scanning machine available at airport;

(h) ‘PCCSS’ means Pakistan Customs Container Sealing System; and

(i) “transshipment” means transfer of International commercial cargo or

personal unaccompanied baggage from International Airport of first

arrival to the destination International Airport within the country

without customs clearance. This transfer shall involve unloading of

goods from one aircraft and its loading on another aircraft after

completion of air transshipment related customs formalities at airport

of first arrival. The two aircrafts may or may not be of the same

airlines.

339B. Processing of ATP at airport of first arrival.– (1) Transshipment shall

be allowed for the airport of final destination mentioned in the airway bill on Goods

Declaration (GD)/transshipment application-cum-cargo manifest to be filed by the

authorized representative of the airline. Each airline shall file air transshipment permit,

therein after called ATP, electronically in one Customs System. The System shall generate

an ATP (Air TP) number and date.

(2) The concerned airline shall submit GD/TP Application cum cargo manifest in

triplicate (original, duplicate and triplicate) for transshipment of goods to the designated

officer of customs at the first airport of arrival of imported cargo who shall assign a unique

number to the GD/TP application.

(3) The Customs officer shall ensure that the particulars declared in

transshipment application-cum-cargo manifest and the particulars declared in the Import

General Manifest (IGM) shall match.

(4) GD/ATP, bearing system generated ATP number and date shall be

submitted to the designated customs officer of the airport of arrival for transshipment of

goods.

(5) GD/ATP shall consist of four copies i.e. one each for customs at airport of

first arrival, customs at destination airport, importer and airline.

(6) For each airway bill one GD/ATP shall be filed.

(7) The Customs officer shall allow ATP only when the address of the

consignee declared on airway bill indicates an upcountry address as well as destination

airport and the ATP is being filed for such destination airport which is nearest to that

address.

(8) ATP shall be out of charged by designated Customs officer at airport of first

arrival subject to the following conditions, namely:-

(a) after ensuring that PCCSS officer has sealed the container or

consignment and seal information has been fed in to the system;

first arrival and shall tally the cargo with the particulars contained in the transshipment

application-cum-cargo manifest.

(2) The airline shall submit the cargo manifest to the PCCSS officer at

destination airport. The customs officer shall perform the following jobs, namely:-

(a) shall receive each ATP through ‘One Customs System’ and shall also

enter the sealing information in the system; and

(b) shall receive the goods in case the ATP and sealing information gets

fed into the system satisfactorily and no discrepancy is observed.

(3) If seal is not found intact or there is any discrepancy in weight or there are

reasons to doubt the integrity of the seal, a discrepancy report shall be entered into the

system. The goods in such cases shall be recommended by PCCSS officer for cent per

cent examination.

(4) The Assistant or Deputy Collector of Customs (AFU) at destination airport

shall confirm the arrival of transshipment goods to the Assistant or Deputy Collector of

Customs (AFU) of airport of first arrival through the PRAL system on the same day.

(5) The importer will file GD for clearance of each ATP consignment. The

system shall not allow filing of GD in case there is no matching information of the

corresponding ATP. The Customs staff at airport of first arrival and destination airport shall

also cross check the dispatch and arrival of goods after every fourteen days and report the

cases of missing consignments, if any, to the concerned Collector of Customs for initiating

action under the law against the domestic carrier airline or consignee.

(6) The further processing shall then be done as per procedure at AFU/UAB of

destination airport.

(7) The TP section (AFU) shall carry out the job of manifest clearance in the

computer on daily basis and provide the concerned Assistant Collector the list of

transshipment permit the acknowledgement of which have not been received within three

days. No further transshipment permit shall be allowed to an airline till the TP

acknowledgement status of all TPs issued fourteen days ago is updated.

339D.– Monitoring and reconciliation.– (1) ‘One Customs System’

shall automatically generate a report on daily basis showing details of transshipment

goods in respect of which ATP was filed and sealing information was fed at airport of first

arrival but have not been received at the destination airport within twenty four hours.

(2) The System shall block the airline from further processing of ATPs in case

any ATP goods are not received at the destination airport within prescribed time limit.

(3) PCCSS, Headquarter shall also generate a report at the end of the month,

showing details of ATP packages sealed by PCCSS officers and removed from airport of

first arrival but the computer record does not confirm de-sealing at the destination airport

of such ATP packages, and put up to the concerned Collector of Customs for necessary

action.”.

______________________________________________________________________

[C. No.10(18)L&P/02]

( Khalid Hussain Jamali)

Secretary (Law & Procedure)