GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE
*****
THE CUSTOMS ACT, 1969 (IV OF 1969)
As amended up to 30th June, 2010
Published by:
Printing & Publishing Department
CPF, FBR, Islamabad.
CHAPTER 1
PRELIMINARY Section Page Short title, extent and commencement. 1
Definitions. 1
CHAPTER II
APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS Appointment of officers of customs. 8
The Directorate General (Intelligence and Investigation), 8
Customs and Federal Excise
Directorate General of Inspection and Internal Audit 8
Directorate General of Training and Research 8
Directorate General, Valuation and Post-Clearance Audit 8
Directorate General of Post Clearance Audit(PCA) 8
Powers and functioning of the Directorates, etc 8
Powers and duties of officers of customs. 9
Delegation of powers. 9
Entrustment of functions of the customs officers to
certain other officers. 9
Assistance to the officers of customs. 10 Exemption from service on jury or inquest or as
10
CHAPTER III
Declaration of customs-ports, customs-airports, etc. 12 Power to approve landing places and specify limits of
12
Power to declare warehousing stations. 12
Power to appoint or licence public ware-houses. 12
Power to license private ware-houses. 13
Stations for officers of customs to board and land. 13
Provision of accommodation at customs ports, etc. 13
CHAPTER IV
PROHIBITION AND RESTRICTION OF IMPORTATION AND EXPORTATION Prohibitions. 14
Power to prohibit or restrict importation and
exportation of goods. 15
Detention, seizure and confiscation of goods imported
in violation of section 15 or section 16. 15
CHAPTER V
LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES Goods dutiable. 17 Special customs duty on imported goods. 18 Omitted 18 Rates of duty and taxes and determination of 18 origin under trade agreements Levy of fee and service charges. 19 General power to exempt from customs-duties. 19
Presumption that incidence of duty has been passed 19
on to the buyer
Rounding off of duty, etc. 20
Minimal duties not to be demanded.-20
Board’s power to grant exemption from duty in
exceptional circumstances. 20
Power to deliver certain goods without payment
of duty and to repay duty on certain goods. 20
Power to defer collection of customs-duty. 21
Re-importation of goods produced or manufactured
in Pakistan. 21
Temporary export of imported plant and machinery 21
Goods, derelict, wreck, etc. 22
Provisions and stores may be exported free of duty. 22
Determination of customs value of goods. 22
Powers to determine the customs value. 29
Omitted
29 Power to takeover the imported goods. 30 Review of the value determined 30 Obligation to produce documents and provide information. 31 Conducting the audit 31 Access for the purposes of audit 32
Abatement allowed on damaged or deteriorated goods. 32
Allowing denaturing or mutilation of goods 33
Power to test and denature imported spirit. 33
Restriction on amendment of goods declaration. 33
Date of determination of rate of import duty. 33
Date of determination of rate of duty for clearance
through the Customs Computerized System. 34
Date for determination of rate of duty on goods exported 35
Effective rate of duty. 35
False statement, error, etc. 35
Fiscal fraud. 37
Compounding of offence 37
Refund to be claimed within one year. 37
Power to give credit for, and keep account-current of
duties and charges. 38
CHAPTER VI
DRAWBACK
Drawback of the export on imported goods. 49
Drawback on goods taken into use between importation
and exportation. 49
Drawback on goods used in the manufacture of goods
which are exported. 49
Power to declare what goods are identifiable and to
prohibit drawback in case of specified foreign territory. 49
When no drawback allowed. 50
Time of payment of drawback. 50 Declaration by parties claiming drawback.
50
CHAPTER VII
ARRIVAL AND DEPARTURE OF CONVEYANCE.
Arrival of conveyance. 51
Delivery of import manifest in respect of a vessel. 52
Delivery of import manifest in respect of a conveyance
other than a vessel. 53
Signature and contents of import manifest and
amendment thereof. 53
Duty of person receiving import manifest. 53
Bulk not to be broken until manifest, etc., delivered
and vessel entered inwards. 54
Power to require production of documents and
ask questions. 54
Special pass for breaking bulk. 54
Order for entry outwards or loading of goods to be
obtained before export goods are loaded. 54
No vessel to depart without port-clearance. 55
No conveyance other than vessel to leave without
55
Application for port-clearance of vessels. 55 Conveyances other than vessels to deliver documents and answer questions before departure. 56 Power to refuse port-clearance to vessels or permission for departure to other conveyance. 56 Grant of port-clearance or permission for departure. 57 Grant of port-clearance or permission for departure on security of agent. Power to cancel port-clearance or permission for departure. Exemption of certain classes of conveyance from certain
provisions of this Chapter. 58
CHAPTER VIII
GENERAL PROVISIONS AFFECTING CONVEYANCES AT CUSTOMS-STATIONS Power to depute officer of customs to board
59
Officer to be received and accommodation to be
59
Officer’s powers of access, etc. 59
Sealing of conveyance. 59
Goods not to be loaded or unloaded or water-borne
except in presence of officer. 60
Goods not to be loaded or unloaded or passed on certain
days or at certain times. 60
Goods not to be loaded or unloaded except at approved
60
Power to exempt from sections 64 and 66. 60
Boat-note. 60 Goods water-borne to be forthwith landed or shipped. 61 Goods not to be transshipped without permission. 61 Power to prohibit plying of unlicensed cargo-boats. 61 Plying of ships of less than one hundred tons. 62 Responsibilities of person in charge or master of 62
a conveyance, agent and owner of the conveyance
CHAPTER IX
DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS Discharge of cargo by vessels may commence on
receipt of due permission. 63
Discharge of goods by conveyances other than vessels. 63
Imported goods not to be unloaded unless entered in the
import manifest. 63
Procedure in respect of goods not unloaded by vessels
within time allowed. 63
Power to land small parcels and hold unclaimed parcels. 64
Power to permit immediate discharge. 64
Declaration and assessment for home-consumption or
65
Omitted. 66
Checking of goods declaration by the Customs 66
Omitted. 66
Provisional determination of liability 66
Omitted. 67
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. 67
Omitted. 68
CHAPTER X
Clearance for home-consumption. 70
Omitted . 70
CHAPTER XI
WAREHOUSING Application to warehouse. 72
Form of application. 72
Submission of post-dated cheque and indemnity bond 72
Forwarding of goods to warehouse. 72
Receipt of goods at warehouse. 73
Goods how warehoused. 73
Warrant to be given when goods are warehoused. 73
Access of customs officer to warehouse. 73
Power to cause packages lodged in warehouse to be
opened and examined. 74
Access of owners to warehoused goods. 74
Owner’s power to deal with warehoused goods. 74
Manufacture and other operations in relation to goods
in a warehouse. 75
Payment of rent and warehouse-dues. 75
Goods not to be taken out of warehouse except as
provided by this Act. 76
Period for which goods may remain warehoused. 76
Power to remove goods from one warehouse to another in the same customs-station. Power to remove goods from one warehousing station to another. Transmission of account of goods to officers at
of warehousing station of destination. 77
Remover may enter into a general bond. 78
Goods on arrival at customs-station of destination to
be subject to same laws as goods on first importation. 78
Clearance of bonded goods for home-consumption. 78
Clearance of warehoused goods for export. 78
Clearance of warehoused goods for export as provisions,
on a conveyance proceeding to foreign destination. 78
Application for clearance of goods. 79
Re-assessment of warehoused goods when damaged
or deteriorated. 79
Re-assessment on alteration of duty. 79
Allowance in case of volatile goods. 79
Duty on goods improperly removed from 79
warehouse or allowed to remain beyond fixed
time or lost or destroyed or taken as sample.
Encashment of post-dated cheque 80
Noting removal of goods. 80
Register of bonds. 80 Power to remit duties on warehoused goods lost or destroyed. 80 Responsibility of warehouse-keeper. 81 Locking of warehouses. 81 Power to decide where goods may be deposited 81 in public warehouse, and on what terms. Expenses of carriage, packing, etc., to be borne 81 by owner. CHAPTER XII
TRANSHIPMENT Chapter not to apply to postal articles. 84
Transshipment of goods without payment of duty. 84
Superintendence of transshipment. 84
Entry, etc., of transshipped goods. 85
Transshipment of provisions and stores from one
conveyance to another of the same owner without
payment of duty. 85
Levy of transshipment fees. 85
CHAPTER XIII
TRANSIT TRADE Chapter not to apply to baggage and postal articles. 86
Transit of goods in the same conveyance. 86
Transport of certain classes of goods subject to
prescribed conditions. 86
Transit of goods across Pakistan to a foreign territory. 86
CHAPTER XIV
EXPORTATION OR SHIPMENT AND RELANDING No goods to be loaded on a conveyance, till entry outwards or permission granted. Clearance for exportation. 87 Omitted 88 Bond required in certain cases before exportation. 88 Additional charge on goods cleared for export after
port-clearance granted. 88
Notice of non-loading or relanding and return of
duty thereon. 88
Goods relanded or transshipped from a conveyance
returning to a customs-station or putting into another
88
Conveyance returning to customs-station may enter
and land goods. 89
Landing of goods during repairs. 89
Frustrated cargo how dealt with. 89
CHAPTER XV
SPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED OR EXPORTED BY POST Declaration by passenger or crew of baggage. 91
Determination of rate of duty in respect of baggage. 91
Bona-fide baggage exempt from duty. 91
Temporary detention of baggage. 91
Treatment of baggage of passengers or crew in transit. 91 Label or declaration in respect of goods imported or exported by post to be treated as entry. 91 Rate of duty in respect of goods imported or exported by post. CHAPTER XVI
Chapter not to apply to baggage. 93
Entry of coastal goods. 93
Coastal goods not to be loaded until bill relating
thereto is passed. 93
Clearance of coastal goods at destination. 93
Declaration concerning coasting vessel which has
touched foreign port. 93
Cargo book. 93
Coastal goods not to be loaded or unloaded except at
customs-port or coastal port. 94
Coasting vessel to obtain written orders before departure. 94
Application of certain provisions of this Act to
coastal goods. 94
Prohibition of the coastal trade of certain goods. 95
CHAPTER XVI-A
Application of the Customs Computerized System. 96
Access to the Customs Computerized System. 96
Registered users.
96 Registered users to be allocated unique user identifier. 96 Use of unique user identifier. 96