- CUSTOMS RULES, 2001
- Pakistan Customs Computerized System (PACCS)
- CHAPTER I
- CHAPTER II
- CHAPTER III
- CHAPTER IV
- CHAPTER V
- CHAPTER VI
- CHAPTER VII
- CHAPTER VIII
- CHAPTER IX
- “CHAPTER X
- CHAPTER XI
- CHAPTER XII
- CHAPTER XIII
- CHAPTER XIV
- CHAPTER XV
- CHAPTER XVI
- CHAPTER XVII
- CHAPTER XVIII
- Chapter XIX
- Chapter XX
- CHAPTER XXI
- CHAPTER XXII
- CHAPTER XXIII
CHAPTER VIII
CUSTOMS RULES, 2001 (S.R.O.450(I)/2001, DATED 18.6.2001)
Chapter Contents- Page No. I. Definitions 445 II. Baggage [Omitted][See SRO.666(I)/2006] III. Imports by Privileged personnel 446 IV. Prior Release of consignments 447 V. Auction & Auctioneers 451 VI. Temporary importation of motor vehicles. 458 VII. Re-export of frustrated cargo. 460 VIII. Licensing 460 IX. Valuation procedures 471 X. Maintenance of Accounts/records. 479 XI. Recovery of arrears 486 XII. Exports 1.The draw back (same state goods) 501 2. Duty drawback (claim payment) 506 3. Export Processing Zones 509 4. Omitted 5. Release of raw hides for manufacture of exportable goods 513 6. Omitted 7. Duty and Tax Remission for exports. 518 8. Determination of materials and fixation of rates (IOCO) 529 XIII Deferment of duties 605 1. Machinery 536 2. Ships for scrapping 541 XIV. Transshipment of goods 539 XV. Warehousing procedures 557 XVI. Landing and clearing of Parcel Rules 575 XVII. Alternate Dispute Resolution. 573 XVIII Transportation of Cargo 579 1. Cargo Declaration 579 2. Arrival and Departure of vessels 580
XIX Reference to High Court 587 XX Repayment of customs duty [Omitted] XXI Pakistan Customs Computerized System (PACCS) 589 XXII Transport pf POL products to Afghanistan 609 XXIII ATA Carnet Rules 615
MEMORANDUM
CUSTOMS RULES 2001 NOTIFIED VIDE S.R.O.450(I)/2001, DATED 18.06.2001.
S.No. Subject Old Notification No. and Date Rules No. Page No. (1) (2) (3) (4) (5)
1 2 3. Passenger's Baggage (Import)Rules. [Omitted] Vide SRO.666(I)/2006, dt. 28.06.2006 Customs concessions to privileged personnel arriving under various foreign aid programme or projects Prior Release of Urgent consignments (Imports and Export) Rules. 570(I)/98 dt.12.06.1998 C.No.10(34)Cus-III/58 dt.18.4.1963 S.R.O.61(I)/94 dated 22.1.1990 38-42 43-48 450 451 4 Registration of Auctioners and Auction Procedure Rules. 663(I)/96 dt. 07.08.1996 49-75 455 5 Temporary Importation of Motor Vehicles Rules. 974(I)/79 dt.23.10.1979 76-85 462 6 Frustrated Cargo Export Rules 3(I)/70, dt 2.1.1970 86-89 464 7. Customs Agents (Rules) S.R.O.13(I)/71 dated 8.1.1971 90-106 460 8 Customs Valuation (Determination of Value of Imported Goods Rules). 1369(I)/99 dt.24.12.1999 107-125 475 9 10 Importers (Maintenance of ) Accounts Rules. Customs Recovery Rules. 375(I)/2000 dt. 17.06.2000 677(I)/92 dt. 02.07.1992 126-132133-215 483 486 11 The Drawback (Same State Goods) Rules. 2(I)/72 dt.30.12.1972 216-219 505 12 Duty Drawback(Claim Payment) Rules. 905(I)/98 dt. 12.08.1998 220-224 506 13. Export Processing Zone (EPZ) Rules 225-236 509 14 Manufacturing in Bond Rules.(Omitted) 1140(I)/97 dt.06.11.1997 237-263 15. Rules regarding duty free clearance of raw hides and skins imported for the manufacture of goods meant wholly for export. S.R.O.1319(I)/96 dated 24.11.1996 264-278 513 16 Common Bonded Warehouse (Conventional)Rules (Omitted) 843(I)/98 dt. 23.07.1998 279-295
17. Duty and Tax Remission (DTRE) for Export Rules.
18. Determination of Imported Materials and Fixation of Rates for Repayment or Duty Drawback Rules(IOCO).
19 Deferment of Import duties (Power, gas and energy Projects) Rules.
20 Deferment of Import Duty (ships for scrapping) Rules.
21. Transshipment
22. Warehousing.
23. Landing and Clearing of parcels Rules.
24. Alternate Dispute Resolution.
25. Transportation of cargo
26. Arrival and Departure of vessels
27. Reference to High Court
28. Repayment of Customs duty
29. Pakistan Customs Computerized System (PaCCs)
30. Transport of POL Products to Afghanistan
31. ATA Carnet Rules
S.R.O.185(I)/2001 dated 21.3.2001
S.R.O.186(I)/2001 dated 21.3.2001
36(I)/94 dt.15.01.1994
245(I)/93 dt.31.03.1993
S.R.O.286(I)/2007 dated 31.03.2007
S.R.O.623(I)/2004, dated 19-07-2004 S.R.O.198(I)/2005 dated 8.2.2005 S.R.O.210(I)/2005 dated 28.2.2005 S.R.O.563(I)2005, dated 06.06.2005 S.R.O.714(I)/2005 dated 13.7.2005 S.R.O.704(I)/2007 dated 14.07.2007 S.R.O.943(I)/2007, dated 14.09.2007 S.R.O.1157(I)/2007 dated 08.11.2007
296-307 518
308-313 529
314-321 536
322-324 541
326-341 543
342-363 557
364-376 575
377-386 577
387-391 579
392-419 580
420 591
421
422-556 593
557-569 613
570-591 619
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
NOTIFICATION
Islamabad, the 18th June, 2001.
(CUSTOMS)
S.R.O 450(I)/2001.- 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 make the following rules, namely:-
CHAPTER I
PRELIMINARY
1. Short title and commencement.-(1) These rules may be called the Customs Rules,2001.
(1A) Scope.-Unless specifically provided in the rules for Pakistan Customs computerized System, 2005, these rules shall apply.
(2) They shall come into force at once.
2. Definitions.-(1) In these rules, unless there is anything repugnant in the subject or context,- - (a)
- "account" means all books, records, correspondence, bank and other financial statements;
- (b)
- "Act" means the Customs Act, 1969 (IV of 1969);
- (c)
- "appropriate officer" includes officers superior to an appropriate officer;
- (d)
- "Collector", "Additional Collector", "Deputy Collector" and "Assistant Collector", respectively, means Collector of Customs, Additional Collector of Customs, Deputy Collector of Customs and Assistant Collector of Customs appointed under section 3 of the Act in relation to an area of his jurisdiction;
- (e)
- "duties" includes customs-duty leviable under the First Schedule to the Customs Act, 1969;
- (f)
- “importer” means a person who imports goods;
(fa) “Pakistan Customs Computerized System (PACCS)” means the Customs Computerized System as defined in clause (ia) of section 2 of the Customs Act, 1969 (IV of 1969);
- (g)
- "related persons" means such persons only if,-
- (i)
- they are officers or directors of one another's business;
- (ii)
- they are legally recognized partners in business;
(iii) they are employer and employee; - (iv)
- one of them directly or indirectly controls the other;
- (v)
- both of them are directly or indirectly controlled by a third person;
- (vi)
- together they directly or indirectly control a third person; or
(vii) they are members of the same family; and
(viii) any person who directly or indirectly owns, controls or holds five per cent or more of the outstanding voting stock or shares of business of both or each of such related person.
Explanation I.- The expression "person" also includes a legal person.
445
Explanation II.-Persons who are associated in the business of one another and that one is the sole agent or sole distributor or sole concessionaire, however described, of the other, shall be deemed to be related for the purpose of these rules, if they fall within the criteria herein before specified for related persons.
Explanation III.- One person shall be deemed to control another when the former is legally or operationally in position to exercise restraint or direction over the other. - (h)
- “stay”, for Pakistani nationals, means the duration of continuous living abroad; and, for foreign nationals, means the duration of their valid visa for stay in Pakistan;
- (i)
- “vehicle” means a motor-car, motor-cycle, van, microbus, bus, pick-up, jeep, truck, self-driven caravan and tractor with trailer or semi-trailer or caravan.
(2) The words and expressions used and not defined herein shall have the meaning assigned to them in the Act or in the respective Chapters of these rules.”;
"CHAPTER II
[Omitted]
CHAPTER III
PRIVILEGED PERSONNEL
38. In this chapter, the expression “privileged personnel” means all foreign experts, consultants or technicians visiting and resident in Pakistan under a proper Aid Agreement in which provision for the application of these Customs concessions has been made. The expression includes only such personnel as are either directly in the employment of the foreign aid giving Government or Agency or who serve in Pakistan under contract or agreement with such Government or Agency and whose salaries and travelling expenses to and from Pakistan are paid by the foreign Government or Agency. It does not include personnel in the employment of the Federal or Provincial Government.
CUSTOMS CONCESSIONS
39. The following customs concessions shall be extended to the privileged personnel, namely: - (a)
- Import free of custom duty and sales tax of articles for the personal use of the privileged person or members of his family forming part of his personal and household effects including one car per family on his first arrival in Pakistan. The time limit for import will be six months, extendable by the Collector of Customs for a maximum period of 25[eighteen] months from the date of the arrival of the person concerned;
- (b)
- 11[ Omitted;
- (c)
- Omitted]
- (d)
- in addition to the above, a privileged person shall be allowed to import on payment of duty and taxes foodstuff and consumable stores including liquor and tobacco up to a C&F value of two hundred U.S.$ per month but the value of liquor will not exceed one hundred U.S.$ per month.
Note: The privileged personnel may import the monthly quotas prescribed in clauses (a) and (b) of rule 39, for a maximum period of six months at a time. - Articles imported customs-duty and sales tax free shall normally be re-exported and shall not be sold or otherwise disposed of within Pakistan except with the prior approval of the Government or in terms of the regulations prescribed by the Government.
- If any other durable articles such as airconditioners, refrigerators, deep freezers, VCR ,DVD, washing machines, etc., are disposed of in Pakistan, customs-duty and sales tax, etc., shall be payable on the original value at the rate applicable to the goods in question at the time of import. The privileged personnel shall be responsible for the payment of customs-duty and sales tax and other charges before parting with the articles; provided that no customs-duty and sales tax shall be payable if sold after three years from the date of import.
- In order to avail of the concessions under this chapter , a privileged personnel shall furnish to the Customs authorities a certificate duly signed by the Administrative Ministry of the Government of Pakistan concerned both in respect of personal and household effects, etc., imported on first arrival and subsequent monthly imports of foodstuffs, consumable stores, liquors, and tobacco in accordance with the prescribed quotas. The Administrative Ministry concerned shall verify that the conditions in the rules have been satisfied before issue of the certificate. The Administrative Ministry shall also be generally responsible to ensure that all the other conditions as per this chapter have been satisfied between the time of arrival and departure of privileged personnel:
Provided that a foreign employee of an industrial venture shall be entitled to import free of customs-duties and other taxes food stuff (excluding alcoholic beverages) upto C&F value of one hundred US $ per month subject to the condition that he shall produce a certificate from his employer to the effect that he has been employed in his industrial venture in Pakistan for a tenure of ___ years, from _____ to ___. The monthly quota may be imported for a period of six months at a time.
CHAPTER IV
PRIOR RELEASE
43. Definitions.- (1) In this chapter, unless there is anything repugnant in the subject or context,- - (i)
- "application" means an application filed under rule 44 of this chapter;
- (ii)
- "appropriate officer" means an officer of Customs not below the rank of an Assistant Collector appointed in this behalf;
(iii) "prior release" means the delivery of an urgent consignment prior to submission of a bill of entry or a bill of export under the Act; and
(iv) "urgent consignment" means a consignment of any of the following goods imported for home consumption, or meant for export provided that the appropriate officer of Customs is satisfied that these require immediate and rapid clearance as a matter of priority, namely:- - (a)
- human body organs or any part thereof, blood and blood plasma;
- (b)
- perishable medicines e.g., insulin, etc;
- (c)
- life saving drugs in nominal quantities, duly supported by medical prescription;
- (d)
- live animals and live plants;
- (e)
- newspapers, journals and other news materials;
- (f)
- radioactive materials;
- (g)
- replacement parts of computers, machines and drilling equipment (e.g. drilling bits);
- (h)
- any other goods, urgently required, with the approval of the Collector of Customs, in writing, on case to case basis; and
- (i)
- fertilizer imported by the Fertilizer Import Department, Ministry of Food and Agriculture.
44. Application for prior release.-(1) The importer or exporter of urgent consignment shall present an application, in triplicate, in the form as set out in Appendix I to this Chapter to the appropriate officer. - (2)
- The appropriate officer shall cause the application to be scrutinized with reference to declarations made in the application, by taking into account the degree of urgency with which the goods are needed, the nature and value of consignment and particular circumstances relating to it.
- (3)
- The appropriate officer shall, after satisfying himself in this regard, accept the application for prior release by making an endorsement to this effect on all the three copies of the application.
- (4)
- After the application for prior release is accepted by the appropriate officer, the particulars of the consignment shall be entered in a register, in the form as set out in Appendix II to this Chapter maintained for this purpose, and the serial number of the register shall be taken as prior release number.
- (5)
- The prior release number and date shall be endorsed on all copies of the application and the prior release shall be deemed to have been allowed only after the entries in the register and endorsement of the application have been recorded.
45. Admissibility of prior release.-(1) Prior release shall not be admissible in cases where Import General Manifest or Export General Manifest, as the case may be, was filed two days or more prior to the submission of application for grant of prior release. - (2)
- The facility of prior release shall be allowed to only those importers or exporters of urgent consignments who have sufficient balance of amount available in their accounts maintained as current or personal ledger accounts to pay the duties:
Provided that the importers or exporters, who are not maintaining such accounts shall be eligible to avail the facility of prior release on furnishing a bank guarantee or a pay order of a sum equivalent to the duties assessed provisionally by the appropriate officer and such pay order shall remain in the custody of the appropriate officer and shall be utilized towards finalization of assessment.
- (3)
- Bank guarantee shall stand discharged after all leviable customs-duties and taxes have been deposited.
- (4)
- No prior release shall be allowed if a previous case of the same importer or exporter is pending finalization for more than fifteen days.
46. Manner of prior release in case of imported goods.-(1) A file for each application shall be maintained and shall contain all relevant documents and correspondence relating to the respective clearance. - (2)
- The examination staff, deputed for the purpose, shall examine the urgent consignment on priority and in compliance with the examination order and examination report shall be recorded on reverse of the original application.
- (3)
- The examining officer, if he is satisfied that the import of the goods is not prohibited or is not in breach of any restrictions or conditions applicable to the import of such goods, may make an order for provisional clearance of the same pending presentation of bill of entry.
- (4)
- The examination staff shall also endorse the original and duplicate copies of application with the words "examined", affix their signatures and shall return the duplicate to the importer.
- (5)
- At the time of delivery of urgent consignment, the officer of Customs shall record the effect of delivery under his signatures on original and duplicate copies of the application. The original copy of the
application shall be retained by such officer and forwarded at the earliest to the appropriate officer while the duplicate copy of the application shall be returned to the importer to accompany the urgent consignment, and for his record.
- (6)
- The importer of urgent consignment shall, at the time of the prior release of such goods, present a bill of entry for home consumption and other necessary documents to the appropriate officer and shall pay the whole or differential amount of leviable duties, if any, within ten days of the prior release on the basis of which the appropriate officer shall finalize the provisional assessment.
47. Manner of prior release in case of exported goods.- (1) A file for each application shall be maintained and shall contain all relevant documents and correspondence relating to respective clearance. - (2)
- The examination staff, deputed for the purpose, shall examine the urgent consignment on priority in compliance with the examination order and examination report shall be recorded on the original application.
- (3)
- The examining officer, having verified that the export of the goods is not prohibited or is not in breach of any restrictions or conditions applicable to the export of such goods, may make an order for provisional clearance of the same pending presentation of bill of export.
- (4)
- The examination staff shall also endorse the original and duplicate copies of application with the words "examined", affix their signatures and shall return them to the exporter.
- (5)
- At the time of loading, the an officer of Customs shall record the effect of loading, under his signatures, on the original and duplicate copies of the application. The original copy of application shall be retained by such officer and shall be forwarded at the earliest to the appropriate officer while the duplicate copy of application shall be returned to the exporter for his record.
- (6)
- The exporter of urgent consignment shall, at the time of prior release of such goods, present a bill of export and other necessary documents to the appropriate officer and shall pay the whole or differential amount of leviable duties, if any, within ten days of the prior release on the basis of which the appropriate officer shall finalize the provisional assessment.
48. Failure to comply.- In case an importer or exporter of an urgent consignment contravenes any of the provisions of this chapter , penal proceedings under the Act shall be initiated by the appropriate officer and duties, if due, shall be recovered under the relevant provisions of the Act and the defaulter shall not be entitled for the facility of prior release, any more, in future.
Appendix I [See rule 44(1)] FORM
To
The Assistant Collector of Customs
SUBJECT: APPLICATION FOR PRIOR RELEASE OF URGENT CONSIGNMENT
Dear Sir, I request for prior release of the goods as per the following particulars: - - Flight No./name of the vessel.
- Date of arrival/departure ETA in case already arrived quote IGM No. and date and Index No.
- Airway bill/bill of lading number and date.
- Consignor’s name and address.
- Consignee’s name and address. NTN/NIC.
- Nature of import/export (specify whether commercial, sample, gift, donation, personal mail or other).
- Import licence/import permit/clearance permit No. and date.
- Import/Export registration No. and date or NIC No.(in case of import/export by individual).
- Letter of credit No. and date with Bank and Branch No. Form E. No. in case of exports.
- Amount of freight (if prepaid).
- Delivery order No. and date if any (in the absence of delivery order, attach the telex or other documents through which intimation of arrival was received).
- Description of goods, etc.
- If the goods require any certificate/clearance from the Ministry of Foreign Affairs /Ministry of Health, Plant Quarantine Department/Animal Husbandry Department or any on the concerned agency for their importation/exportation, No. and date of such certificate and attach a copy thereof.
- Name, address, national identity card No. and Customs permit No. of the person authorized to transact this business on behalf of the importer.
- How many cases of prior release effected one week earlier or longer period are still outstanding against the importer and the clearing agent.
- The position of balance amount available in the deposit account (for commercial importer only).
- No, date and the amount of bank guarantee or pay order.
- Reasons and justifications warranting prior release. (Please attach documents to prove urgency leading to this request), if any.
Sl. Description Quantity/ Weight HS C&F/ Rate of Amount Sales N of goods. No. of Gross/ code. FOB customs of Tax @ o. packages. Net. Value. duty. customs 15%. duty. (1) (2) (3) (4) (5) (6) (7) (8) (9)
Iqra surcharge @ 5% Flood Relief surcharge @ 1% Other Taxes if any Remarks. (1o) (11) (12) (13)
Documents Attached: - Signature.
- Name.
- Designation.
- Full address.
- Tel. No. Office.
- Clearing agent licence No. and date.
- Report of the custodian about declaration in column no.17 above.
- Order of the assistant collector of customs
- P.R.reqn. No. and date.
- Examination and assessment report.
- Order of the principal appraiser/superintendent out of charge/allowed/not allowed.
Appendex II. [See rule 44(4)] FORM
S.No. Date of Description Quantity. Name of importer/ Name of clearing Weight Application. of goods. Exporter. Agent. Gross Net
CUSTOMS RULES, 2001 (S.R.O.450(I)/2001, DATED 18.6.2001)
Chapter | Contents- | Page No. |
I. | Definitions | 445 |
II. | Baggage [Omitted][See SRO.666(I)/2006] | |
III. | Imports by Privileged personnel | 446 |
IV. | Prior Release of consignments | 447 |
V. | Auction & Auctioneers | 451 |
VI. | Temporary importation of motor vehicles. | 458 |
VII. | Re-export of frustrated cargo. | 460 |
VIII. | Licensing | 460 |
IX. | Valuation procedures | 471 |
X. | Maintenance of Accounts/records. | 479 |
XI. | Recovery of arrears | 486 |
XII. | Exports 1.The draw back (same state goods) | 501 |
2. Duty drawback (claim payment) | 506 | |
3. Export Processing Zones | 509 | |
4. Omitted | ||
5. Release of raw hides for manufacture of exportable goods | 513 | |
6. Omitted | ||
7. Duty and Tax Remission for exports. | 518 | |
8. Determination of materials and fixation of rates (IOCO) | 529 | |
XIII | Deferment of duties | 605 |
1. Machinery | 536 | |
2. Ships for scrapping | 541 | |
XIV. | Transshipment of goods | 539 |
XV. | Warehousing procedures | 557 |
XVI. | Landing and clearing of Parcel Rules | 575 |
XVII. | Alternate Dispute Resolution. | 573 |
XVIII | Transportation of Cargo | 579 |
1. Cargo Declaration | 579 | |
2. Arrival and Departure of vessels | 580 |
XIX | Reference to High Court | 587 |
XX | Repayment of customs duty [Omitted] | |
XXI | Pakistan Customs Computerized System (PACCS) | 589 |
XXII | Transport pf POL products to Afghanistan | 609 |
XXIII | ATA Carnet Rules | 615 |
MEMORANDUM 17. Duty and Tax Remission (DTRE) for Export Rules.
18. Determination of Imported Materials and Fixation of Rates for Repayment or Duty Drawback Rules(IOCO).
19 Deferment of Import duties (Power, gas and energy Projects) Rules.
20 Deferment of Import Duty (ships for scrapping) Rules.
21. Transshipment
22. Warehousing.
23. Landing and Clearing of parcels Rules.
24. Alternate Dispute Resolution.
25. Transportation of cargo
26. Arrival and Departure of vessels
27. Reference to High Court
28. Repayment of Customs duty
29. Pakistan Customs Computerized System (PaCCs)
30. Transport of POL Products to Afghanistan
31. ATA Carnet Rules
S.R.O.185(I)/2001 dated 21.3.2001
S.R.O.186(I)/2001 dated 21.3.2001
36(I)/94 dt.15.01.1994
245(I)/93 dt.31.03.1993
S.R.O.286(I)/2007 dated 31.03.2007
S.R.O.623(I)/2004, dated 19-07-2004 S.R.O.198(I)/2005 dated 8.2.2005 S.R.O.210(I)/2005 dated 28.2.2005 S.R.O.563(I)2005, dated 06.06.2005 S.R.O.714(I)/2005 dated 13.7.2005 S.R.O.704(I)/2007 dated 14.07.2007 S.R.O.943(I)/2007, dated 14.09.2007 S.R.O.1157(I)/2007 dated 08.11.2007
296-307 518 308-313 529 314-321 536 322-324 541 326-341 543 421 GOVERNMENT OF PAKISTAN Islamabad, the 18th June, 2001.
S.R.O 450(I)/2001.- 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 make the following rules, namely:-
CHAPTER I
1. Short title and commencement.-(1) These rules may be called the Customs Rules,2001.
(1A) Scope.-Unless specifically provided in the rules for Pakistan Customs computerized System, 2005, these rules shall apply.
(2) They shall come into force at once.
2. Definitions.-(1) In these rules, unless there is anything repugnant in the subject or context,- (iii) they are employer and employee; (vii) they are members of the same family; and
(viii) any person who directly or indirectly owns, controls or holds five per cent or more of the outstanding voting stock or shares of business of both or each of such related person.
Explanation I.- The expression "person" also includes a legal person.
445
Explanation II.-Persons who are associated in the business of one another and that one is the sole agent or sole distributor or sole concessionaire, however described, of the other, shall be deemed to be related for the purpose of these rules, if they fall within the criteria herein before specified for related persons.
Explanation III.- One person shall be deemed to control another when the former is legally or operationally in position to exercise restraint or direction over the other. (2) The words and expressions used and not defined herein shall have the meaning assigned to them in the Act or in the respective Chapters of these rules.”;
"CHAPTER II
[Omitted]
CHAPTER III
38. In this chapter, the expression “privileged personnel” means all foreign experts, consultants or technicians visiting and resident in Pakistan under a proper Aid Agreement in which provision for the application of these Customs concessions has been made. The expression includes only such personnel as are either directly in the employment of the foreign aid giving Government or Agency or who serve in Pakistan under contract or agreement with such Government or Agency and whose salaries and travelling expenses to and from Pakistan are paid by the foreign Government or Agency. It does not include personnel in the employment of the Federal or Provincial Government.
39. The following customs concessions shall be extended to the privileged personnel, namely: Note: The privileged personnel may import the monthly quotas prescribed in clauses (a) and (b) of rule 39, for a maximum period of six months at a time. Provided that a foreign employee of an industrial venture shall be entitled to import free of customs-duties and other taxes food stuff (excluding alcoholic beverages) upto C&F value of one hundred US $ per month subject to the condition that he shall produce a certificate from his employer to the effect that he has been employed in his industrial venture in Pakistan for a tenure of ___ years, from _____ to ___. The monthly quota may be imported for a period of six months at a time.
CHAPTER IV
43. Definitions.- (1) In this chapter, unless there is anything repugnant in the subject or context,- (iii) "prior release" means the delivery of an urgent consignment prior to submission of a bill of entry or a bill of export under the Act; and
(iv) "urgent consignment" means a consignment of any of the following goods imported for home consumption, or meant for export provided that the appropriate officer of Customs is satisfied that these require immediate and rapid clearance as a matter of priority, namely:- 44. Application for prior release.-(1) The importer or exporter of urgent consignment shall present an application, in triplicate, in the form as set out in Appendix I to this Chapter to the appropriate officer. 45. Admissibility of prior release.-(1) Prior release shall not be admissible in cases where Import General Manifest or Export General Manifest, as the case may be, was filed two days or more prior to the submission of application for grant of prior release. 46. Manner of prior release in case of imported goods.-(1) A file for each application shall be maintained and shall contain all relevant documents and correspondence relating to the respective clearance. 47. Manner of prior release in case of exported goods.- (1) A file for each application shall be maintained and shall contain all relevant documents and correspondence relating to respective clearance. 48. Failure to comply.- In case an importer or exporter of an urgent consignment contravenes any of the provisions of this chapter , penal proceedings under the Act shall be initiated by the appropriate officer and duties, if due, shall be recovered under the relevant provisions of the Act and the defaulter shall not be entitled for the facility of prior release, any more, in future.
To
The Assistant Collector of Customs
Dear Sir, I request for prior release of the goods as per the following particulars: - Documents Attached: S.No. Date of Description Quantity. Name of importer/ Name of clearing Weight Application. of goods. Exporter. Agent. Gross Net
CUSTOMS RULES 2001 NOTIFIED VIDE S.R.O.450(I)/2001, DATED 18.06.2001.
S.No. Subject Old Notification No. and Date Rules No. Page No. (1) (2) (3) (4) (5)
1 2 3. Passenger's Baggage (Import)Rules. [Omitted] Vide SRO.666(I)/2006, dt. 28.06.2006 Customs concessions to privileged personnel arriving under various foreign aid programme or projects Prior Release of Urgent consignments (Imports and Export) Rules. 570(I)/98 dt.12.06.1998 C.No.10(34)Cus-III/58 dt.18.4.1963 S.R.O.61(I)/94 dated 22.1.1990 38-42 43-48 450 451 4 Registration of Auctioners and Auction Procedure Rules. 663(I)/96 dt. 07.08.1996 49-75 455 5 Temporary Importation of Motor Vehicles Rules. 974(I)/79 dt.23.10.1979 76-85 462 6 Frustrated Cargo Export Rules 3(I)/70, dt 2.1.1970 86-89 464 7. Customs Agents (Rules) S.R.O.13(I)/71 dated 8.1.1971 90-106 460 8 Customs Valuation (Determination of Value of Imported Goods Rules). 1369(I)/99 dt.24.12.1999 107-125 475 9 10 Importers (Maintenance of ) Accounts Rules. Customs Recovery Rules. 375(I)/2000 dt. 17.06.2000 677(I)/92 dt. 02.07.1992 126-132133-215 483 486 11 The Drawback (Same State Goods) Rules. 2(I)/72 dt.30.12.1972 216-219 505 12 Duty Drawback(Claim Payment) Rules. 905(I)/98 dt. 12.08.1998 220-224 506 13. Export Processing Zone (EPZ) Rules 225-236 509 14 Manufacturing in Bond Rules.(Omitted) 1140(I)/97 dt.06.11.1997 237-263 15. Rules regarding duty free clearance of raw hides and skins imported for the manufacture of goods meant wholly for export. S.R.O.1319(I)/96 dated 24.11.1996 264-278 513 16 Common Bonded Warehouse (Conventional)Rules (Omitted) 843(I)/98 dt. 23.07.1998 279-295
342-363 557
364-376 575
377-386 577
387-391 579
392-419 580
420 591
422-556 593
557-569 613
570-591 619
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
NOTIFICATION
(CUSTOMS)
PRELIMINARY
PRIVILEGED PERSONNEL
CUSTOMS CONCESSIONS
PRIOR RELEASE
Appendix I [See rule 44(1)] FORM
SUBJECT: APPLICATION FOR PRIOR RELEASE OF URGENT CONSIGNMENT
Sl. Description Quantity/ Weight HS C&F/ Rate of Amount Sales N of goods. No. of Gross/ code. FOB customs of Tax @ o. packages. Net. Value. duty. customs 15%. duty. (1) (2) (3) (4) (5) (6) (7) (8) (9)
Iqra surcharge @ 5% Flood Relief surcharge @ 1% Other Taxes if any Remarks. (1o) (11) (12) (13)
Appendex II. [See rule 44(4)] FORM