This SRO amends the Customs Rule,2001.
Government of Pakistan
(Revenue Division)
Central Board of Revenue
****
Islamabad, the 15th June, 2002
NOTIFICATION
(CUSTOMS)
S.R.O. 375 (I)/2002.- In exercise of the powers conferred by section 219 of the Customs Act,
1969 (IV of 1969), the Central Board of Revenue is pleased to direct that the further amendment shall
be made in the Customs Rules, 2001, namely:-
In the aforesaid Rules, after rule 325, the following shall be added, namely:-
CHAPTER XIV
TRANSHIPMENT
- Definitions.- In these rules, unless there is any thing repugnant in the subject or context,-
(a) “Act” means the Customs Act, 1969 (IV of 1969);
(b) “carrier” means the Pakistan Railways, National Logistic Cell (NLC), Sambrial Dry
Port Trust, Faisalabad Dry Port Trust, Multan Dry Port Trust or such other carrier as
the Central Board of Revenue may approve from time to time and are duly licensed
under Chapter VIII of these Rules.
c) “conveyance and transport unit” means conveyance, vehicles and transport units
used by the carrier for the transhipment of goods from Karachi Port Trust and Port
Qasim to another customs port or stations.
d) “transhipment” means the transfer of transhipment goods without payment of
customs duties and taxes at Karachi Port Trust to carrier for carriage to another
customs port or stations;
(e) “transhipment goods” means goods brought into Pakistan which are to be
transported from Karachi Port Trust to another to another customs ports or stations;
(f) “transhipment permit” means the authorization granted by Customs (Import Section),
for transhipment of goods;
(g) “transhipment manifest” means manifest to be prepared by the carrier in the
prescribed form for submission to Customs Import Section, and to the appropriate
officer of Customs at the customs ports or stations of destination; and
(h) “authorised representative of the carrier” means person(s) duly authorised by the
carrier for submission of documents to the Customs House and for carrying out all
functions relating to transhipment of goods.
- Specifications of transport units.- (1) All transport units and conveyance used by the carrier
for carrying transhipment goods shall be properly secured, riveted, locked and sealed.
(2) The transport units and conveyance used by the carrier shall be so constructed and
equipped as to provide for the customs seals to be conveniently and effectively affixed thereon and
containing no concealed space where any goods could be hidden.
(3) The transport units shall be free from all manufacturing defects so that no goods can be
removed from or introduced into the sealed portion of the transport units without leaving visible traces
of tampering or breaking of the customs seal.
(4) All goods in the transport units capable of holding any goods should be readily accessible
for customs inspection.
(5) The transport units (trailer but not prime mover) owned or leased by the carrier shall be
indelibly painted from four sides with their colour and clearly indicating name of the carrier.
- Conditions for qualifying as a bonded carrier and its operations.- (1)The bonded carrier
shall posses a fleet of minimum twenty five registered vehicles in his name or company or are leased
by them and transhipment shall only be then allowed. The Customs staff shall verify the registration of
all vehicles used by the bonded carrier for transhipment of consignments, specifically the road
worthiness of the vehicle and registration number and other particulars of the vehicles.
(2) Bonded carrier licence shall be issued by the Collector of Customs (Appraisement),
Karachi, for a period of one year on the recommendation of constituted team of Collectors comprising
of Collector of Customs (Appraisement or Preventive & Port Qasim), after completion of formalities
under the Customs Agents (Licensing) Rules, 1971.
(3) Registration of the carrier under the Companies Ordinance, 1984 (XLVII of 1984), and with
Chamber of Commerce and Industry, and Transporters Association.
(4) The applicants shall possess National Tax Number under the provisions of the Income Tax
Ordinance.
(5) The permission granted for bonded transportation would be non-transferable and shall not
be allowed to be used by any sub-contractor.
(6) The applicants should deposit with concerned Collector a bank guarantee or Defence
Saving Certificates etc., or a mix of such securities for Rs.5.0 million to safeguard Customs revenue.
The Collector of Customs, if not satisfied with this condition alone may in view of the regular
transportation of bonded cargo to up-country dry port involving huge amount of duty and taxes,
subscribe the system of revolving insurance guarantee. The amount of bank guarantee or Defence
Saving Certificates shall be forfeited apart from other consequential penal action under the Customs
Act, 1969 (IV of 1969), and Clearing and Forwarding Licensing Rules, 1971, if the bonded carriers
misuse the facilities of the transhipment of the imported goods.
(7) The registered vehicles of one bonded carrier shall not be allowed to be operated by an
other bonded carrier for the transhipment of cargo to up-country Dry Ports.
(8) All the Bonded Carrier Permits be required to obtain and posses Customs clearing and
forwarding license.
329.Responsibilities of the Carriers.- (1) Prior to submission of application (Appendix-I) for
transhipment the carrier shall satisfy himself that the actual description, quantity, quality and weight
of the goods under transhipment are as per declaration in the IGM of the vessel. In case any
misdeclaration or substitution is found at subsequent stage, the carrier shall be held responsible
under section 32 and 121 of the Customs Act, 1969 (IV of 1969).
(2) The carrier, except Pakistan Railways and National Logistics Cell, shall submit to the
Assistant Collector (Imports Section) a revolving insurance guarantee in the prescribed form
(Appendix-II) from an insurance company of repute covering all types of risks detrimental to the
Government revenue involved in the transhipped goods along with general undertaking in the
prescribed from (Appendix-III) binding themselves to tranship the goods safely and securely as per
this procedure. The insurance guarantee shall be issued by an insurance company having paid up
capital of not less than Rupees one hundred million and duly registered with the Controller of
Insurance, Ministry of Commerce.
(3) The carrier, except Pakistan Railways and National Logistics Cell, shall submit a list of
transport units owned or leased along with a copy of lease agreement for transhipment purposes to
the Assistant Collector (Import Section). This list shall indicate registration, engine and chassis
number, make, model, tare or weight. Period of lease of the vehicle with transporter (lessor) with
address and national identity card number.
(4) The Assistant Collector (Imports Section) shall issue permit (Appendix IV) for transport
units which shall be treated as consolidated registration with Customs House. This permit shall
always be available with the driver of the conveyance while taking delivery and transporting the
transhipment goods.
- Receipt and processing of Transhipment documents.—(1) The carrier shall apply to the
Assistant Collector for issuance of “Transhipment Permit” in the form as per Apendix-I.
(2) The application shall be filed in the Customer Service Centre (CSC), in case of Customs
House, Karachi, and to the Assistant Collector (Imports) in case of other customs station that
presently are not having a computerised system.
(3) If particulars declared in transhipment application and the particulars declared in the
Import General Manifest are coincided, the computer shall automatically generate a Transhipment
Permit in quintuplicate. In case the application is to be processed manually then the same principle
of coincidence would be applied manually before issuing the Transhipment Permit.
(4) If the particulars of the transhipment application and the particulars of the consignment in
custom’s record do not coincide, the representative of the bonded carrier will make an amendment
application in the prescribed form to the person incharge who on manually then the same principal of
coincidence would be applied manually before issuing the Transhipment Permit.
(5) If the particulars of the transhipment application and the particulars of the consignment in
Customs’s record do not coincide, the representative of the bonded carrier will make an amendment
application in the prescribed form to the person incharge who on payment of the prescribed fee, shall
allow the required amendment(s) in the application.
(6) Transhipment of imported cargo (including unaccompanied baggage) to the up-country
ports shall invariably be allowed in line with the provisions of section 121 of the Customs Act, 1969
(IV of 1969) on the applications filed by the authorised representatives of the approved carriers
National Logistics Cell or other carriers authorised in this behalf. Transhipment may be allowed, if the
address of the party to be notified is of an up-country destination or the marks and numbers on the
Bill of Lading indicate an up-country destination via Karachi irrespective of the place of issue of import
licence or of opening of letter of credit subject to the satisfaction of the Collector.
(7) The original copy of the permit shall be furnished to Assistant Collector (Import), at the
port of disembarkation, the duplicate shall be retained by the Transhipment Section at the port of
embarkation. Triplicate, quadruplicate and quintuplicate copies shall be handed over to the
representative of the carrier. Triplicate copy shall be retained by the customs staff at the time of
clearance of the conveyance from the port of embarkation, quadruplicate and quintuplicate copies
shall be handed over to the bonded carrier for accompanying the conveyance. The quadruplicate copy
shall be produced to Assistant Collector (Imports) at port of disembarkation, the quintuplicate copy
will retained by the bonded carrier for record.
(8) No application covering more than one consignment (destined for different customs ports
or stations) shall be entertained.
- Goods be transhipped in containers.- In order to facilitate the Bonded Carriers for
transportation of loose transhipment cargo to up-country Dry Ports. The following procedure shall be
observed,-
(a) The Bonded Carriers are authorised to use the empty sea containers of
internationally accepted standardised dimensions. With consent of respective
shipping lines, to the effect that the containers so used should be on lease basis at
least for a period of one hundred and eighty days for the carriage of loose
transhipment cargo to up-country Dry Ports subject to the following conditions-
(i) the carrier shall obtain prior permission with container number from the
Assistant Collector (Import Section) Customs House, Karachi, for use of the
empty container(s) in order to avoid manifestation of one container in
different places;
(ii) at the time of stuffing or sealing of loose transhipment cargo, verification of
marks and number, and number of packages as per declaration in the
Transhipment Permit shall be ensured by means of inspection by the
examining officer that the container is found to be empty and also recording
date and time of despatch of container and endorsement to this effect shall
be made on the Transhipment Permit. The stuffed container(s) shall be
sealed by the Sealing Contractor in the presence of the Customs Staff
posted as per existing procedure;
(iii) in case of exceptional cases, if any problem is faced for stuffing of any
goods in container the carrier shall approach the concerned Assistant
Collector (Customs) who may allow transhipment of such goods in loose
form subject to additional conditions and safeguards, as he deems
appropriate;
(iv) the container(s) shall be allowed to be removed out from the Port Area after
the issuance of Removal Memo by the designated staff entrusted with the
job of delivery showing the number of container(s) along with detail of the
consignment stuffed therein and the usual delivery documents; and
| Description of vehicles | Fittings | Findings | |
|---|---|---|---|
| (1) | (2) | (3) |
- F/Mat Yes/No
- Radial Tyres Yes/No
- Auto Defogger Yes/No
- Tinted Glasses Yes/No
- Suntop Roof Yes/No
- Matching Bumper Yes/No
- Power Window Yes/No
- Any other additional Yes/No
accessories
- Any other additional Yes/No
information
(b) In case of availability of any or all of the aforesaid fittings, the examiner shall score
out the “No” and tick (/) the “Yes” sign against such fitting. If any of the fitting is not
available, he shall score out the “Yes” and tick (/) the “No” sign.
(c) After permission for transhipment is granted and the vehicle actually leaves the port,
the Superintendent (Imports) shall send one copy of the Transhipment Permit along
with other documents through registered post to the respective dry port.
(d) The representative of the Bonded Carrier will bring the transhipment documents to
Customer Services Centre, attached with a service coupon.
- Goods not permitted for transhipment.- The following goods mentioned in Notification
S.R.O. No.125(I)/83, dated the 12th March, 1983, as amended, from time to time, by the Central
Board of Revenue, shall not be allowed transhipment to up-country customs port or stations-
(a) spirits, as defined in Chapter 22 of the First Schedule to the Customs Act, 1969 (IV
of 1969);
(b) dangerous drugs, as defined in the Dangerous Drug Act, 1930 (II of 1930);
(c) narcotic drugs and psychotropic substances in terms of Headings No.12.07, 13.02,
29.04, 29.22, 29.23, 29.25, to 29.27, 29.35 and 29.42 of the First Schedule to the
Customs Act, 1969 (IV of 1969);
(d) explosive, as defined in the Explosives Act, 1884 (IV of 1884); and
(e) arms and ammunition and parts thereof, as defined in the Arms Act, 1878 (XI of
1878).
- Fixation of seal by Customs staff or authorized person.- (1) All transport units
carrying transhipment goods shall be allowed clearance from the area of delivery on sealing by
Customs staff or authorised person except in case of over-dimension cargo, notified heavy cargo and
goods to be transhipped by Pakistan Railways.
(2) The container shall be sealed with unbreakable seals with progressive serial number in the
presence of designated examining officer at the focal points by the Customs and sealing contractor
on first come, first serve basis.
(3) In addition to the above mentioned sealing, a wire seal will be used to hold togather the
locking bolts of the containers and numbered adhesive tapes will be used on joints where doors of
containers close on top and bottoms of the doors and on the hinges.
(4) The open containers and flat bed trailers shall be covered with tarpaulin in sound condition
and a cable passed through the eyelet’s so as to secure the goods to the satisfaction of the Customs
staff and seal shall then be applied to the ends.
(5) The Customs staff or authorised person shall issue a sealing certificate in quadruplicate
(Appendix-VI) upon sealing each container in the presence of designated examining officer.
(6) The original copies shall be retained by the person authorized for sealing, the duplicate
shall be collected by the concerned examining officer after physical verification that the seal with
progressive serial number has been fixed and all entries have been made in the certificate of sealing,
the triplicate and quadruplicate copies shall be carried by the driver of the conveyance to the Customs
Port or Stations of destination.
(7) Upon safe arrival at the destination, the representative of sealing contractor shall inspect
the seal in the presence of representative of Customs to verify the position of the seal.
(8) In case the sealing contractor finds the seal broken or tampered with, the matter shall be
reported to the concerned Assistant Collector port or stations of destination with a copy to Collector
of Customs (Appraisement or Port Bin Qasim) for necessary action. Such container shall be de
stuffed only in the presence of authorised officer of Customs of the concerned customs port or
stations.
335.Clearance of goods from Karachi Port Trust or Port Bin Qasim.- (1) The authorized
representative after completing formalities relating to the port area and on payment of all the dues or
charges to the concerned department shall take the transhipment permit to the concerned shed or
plot of the container operator for taking delivery of the consignment.
(2) The carrier shall ensure that no goods having marks and numbers or packages etc.,
different from the one indicated in the Transhipment Permit and Manifest are loaded for transhipment.
In case of any discrepancy, the carrier shall report this matter to the concerned Assistant Collector
for further orders.
(3) All conveyance carrying transhipment goods shall invariably be weighed at Karachi
Port Trust weigh-bridge and the report of the same be provided in carrier manifest and weight slip be
attached with the carrier’s manifest. In case there is plus variation upto five percent or five hundred
kilograms whichever is less, in the declared weight and the ascertained weight. The transhipment
may be allowed subject to the satisfaction of Collector.
(4) Hundred percent weighing and two percent random physical examination to be ordered by
Collector of Customs (Appraisement or Collector Port Qasim) of suspected consignments at the port
of transhipment in presence of bonded carrier be allowed and in case of mis-declaration of description
or weight, warranted action be initiated.
(5) The carrier shall ensure that goods relating to only one specific customs ports or stations
are loaded on one conveyance.
(6) The containers of such cargo shall be loaded on trucks in such a manner that their door
sides shall be securely placed against the truck driver’s cabin. Similar precautions shall be taken, to
the possible extent, in case of containers of bonded cargo transported by Pakistan Railways.
(7) “2x20” containers should be loaded on a conveyance in such a manner that doors of each
container face each other. In case of “40” container, the door of the container should face the drivers
cabin and in addition the two doors of the container may also be sealed by a single seal.
(8) Transhipment Permit shall be deemed cancelled if the goods are not transhipped to
customs port or stations within fifteen days of its issuance.
- Manifest of the carrier.- (1) After taking delivery of goods from Karachi Port Trust and loading
thereof on the conveyance, the carrier shall prepare carrier’s Manifest (Appendix-VII) in
quadruplicate for each transport unit.
(2) The carrier shall forward original copy of the manifest to their office at destination for
supplying to the concerned officer of the customs port or stations. The duplicate copy of the manifest
shall be retained by Customs staff posted at exit gate while allowing removal of the conveyance from
that area. Triplicate copy shall be given to the driver of the conveyance who shall hand over the same
to the earlier at the customs port or stations of destination. The carrier shall retain the quadruplicate
copy for their official use.
(3) On next day from the date of clearance of transhipment goods from Karachi Port Trust,
the carrier shall submit customs port or station(s)-wise consolidated manifest (Annex-VIII) of
consignments to the Import Section who shall enter the particulars in computer for subsequent
scrutiny. The carrier shall get this consolidated manifest cleared within twenty days from Import
Section certifying that all the consignments covered under the manifest of that period have safely and
securely reached and delivered at the concerned customs port or stations.
(4) The import section shall carry out the job of manifest clearance in the computer on daily