Shafaqat Ali S2F12MCOM0001Jamshaid Jeelani S2F12MCOM0044

CUSTOM ACT 1969

This Act may be called the Customs Act,1969.

It extends to the whole of Pakistan. It shall come into force on such date as

the Federal Government may, by notification in the official Gazette.

Declaration of customs ports, customs airports

The places which alone shall be customs-ports or customs-airports for the clearance of goods or any class of goods imported or to be exported by land or inland waterways into or out of Pakistan.

PROHIBITION AND RESTRICTION OF IMPORTATION AND EXPORTATION

ProhibitionsProhibited product does not allow to import or export and the product

in which used. The high value currency or currency notes are also does not imported or exported. Import with counterfeit marks is not allowable. Goods are involving infringement of copyright, industrial design, patents etc are not allowed to import are export.

Power to prohibit or restrict importation and exportation of goods

The Federal Government may, from time to time, by notification in the official Gazette, prohibit or restrict the bringing into or taking out of Pakistan of any goods of specified description by air, sea or land.

LEVY OF EXEMPTION FROM AND REPAYMENT OF CUSTOMS DUTIES

Goods dutiable Levy of customs duties Rates of duty and taxes and determination of origin

under trade agreements. Levy of fee and service charges Presumption that incidence of duty has been passed

on to the buyer Rounding off of duty Minimal duties not to be demanded

Power to defer collection of customs-duty

Value of imported and exported goods Transaction Value Transaction value of identical goods Transaction value of similar goods Deductive value Computed value Conducting the audit Access for the purposes of audit Fiscal fraud Refund to be claimed within one year

ARRIVAL AND DEPARTURE OF CONVEYANCE

Arrival of conveyance Delivery of import manifesto in respect of a conveyance other

than a vessel Signature and contents of import manifesto and amendment Duty of person receiving import manifesto Power to require production of documents and ask questions Special pass for breaking bulk Order for entry out-wards or loading of goods to be obtained

before export goods are loaded

DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS

Discharge of cargo by vessels may commence on receipt of due permission

Procedure in respect of goods not unloaded by vessels within time allowed

Declaration and assessment for home consumption or warehousing

Procedure in case of goods not cleared or warehoused or transshipped or exported or removed from the port within twenty days after unloading or filing of declaration

Clearance for home consumption

WAREHOUSING

Application to warehouse Form of application Submission of post-dated cheque Forwarding of goods to warehouse Receipt of goods at warehouse Goods how warehoused Warrant to be given when goods are warehoused Access of customs officer to warehouse Power to cause packages lodged in warehouse to be opened and

examined Access of owner to warehoused goods Payment of rent and warehouse dues Goods not to be taken out of warehouse except as provided by this Act

Period for which goods may remain warehoused Power to remove goods from one warehouse to another in

the same customs-station Clearance of warehoused goods for export Application for clearance of goods Allowance in case of volatile goods Noting removal of goods Register of bonds Responsibility of warehouse keeper Locking of warehouses Power to decide where goods may be deposited in public

warehouse, and on what terms Expenses of carriage, packing, etc. to be borne by owner

TRANSHIPMENT

Transfer of a shipment from one carrier, or more commonly, from one vessel to another whereas in transit.

TRANSIT TRADE

Transit of goods in the same conveyance

Transport of certain classes of goods subject to prescribed conditions

Transit of goods across Pakistan to a foreign territory

SPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED OR EXPORTED BY POST

Declaration by passenger or crew of baggage Determination of rate of duty in respect of

baggage Label or declaration in respect of goods imported

or exported by post to be treated as entry Rate of duty in respect of goods imported or

exported by post

PROVISIONS RELATING TO COASTAL GOODS AND VESSELS

Entry of coastal goods Coastal goods not to be loaded, until bill relating

thereto is passed Clearance of coastal goods at destination Cargo book Coastal goods not to be loaded or unloaded

except at customs-port Prohibition of the coastal trade of certain goods

PROVISIONS RELATING TO THE CUSTOMS COMPUTERIZED SYSTEM AND AUDIT AND ACCESS TO DOCUMENTS

Application of the Customs Computerized System Access to the Customs Computerized System Registered users Registered users to be allocated unique user identifier Cancellation of registration of registered user Audit or examination of records Electronic exchange of information and

authentication through the Customs Computerized System

Correction of clerical errors

PREVENTION OF SMUGGLING POWER OF SEARCH AND ARRESTADJUDICATION OF OFFENCES

Power to search on reasonable ground Persons to be searched may desire to be

taken before gazette officer of customs or Magistrate

Power to arrest Power to issue search warrant Power to search and arrest without warrant Power to examine persons

Procedure for disposal by High Court of applications for release of packages so detained

Power to require production of order permitting clearance of goods imported or exported by land

Special Judges Transfer of cases Place of sittings Appeal to Special Appellate Court

APPEALS AND REVISIONS

Appeals to Collector (Appeals) A Procedure in appeal Appellate Tribunal Appeals to the Appellate Tribunal Orders of Appellate Tribunal Procedure of Appellate Tribunal Powers of Board or Collector to pass certain orders Deposit, pending appeal, of duty demanded or

penalty levied Reference to High Court

MISCELLANEOUS

Customs control over conveyances and goods Power to open packages and examine weight or

measure goods Power to take samples of goods Owner to make all arrangements and bear all

expenses Procedure for sale of goods and application of sale

proceeds Wharf charges or storage fees Issue of certificate and duplicate of customs document

MISCELLANEOUS

Amendment of documents Correction of clerical errors Person to produce authority if required Regulation of business in gold Removal of difficulties Officers of Customs to follow Board’s orders Extension of time limit