fbr

ISLAMABAD: The Federal Board of Revenue (FBR) on Friday issued draft rules for the clearance of import and export consignments at border customs stations.
The FBR issued SRO 103(I)/2021, dated January 25, 2021, to propose a new sub-chapter XVI to Customs Rules, 2001 for clearance of imports and exports at border customs stations.
According to draft rules, following are the procedures for clearance of goods at border customs stations for imports.
The person-in-charge of the vehicle carrying imported goods on arrival into Pakistan shall deliver the import manifest in the form as prescribed in these rules to the gate-in-officer. On receipt of import manifest, the gate-in-officer shall enter the data of import manifest against the relevant IGM.
Copies of the import manifest shall be given to the representative of FC and the terminal operator at the zero-line, wherein a terminal operator is functioning.
After recording of import manifest information, the gate-in-officer shall process the gate-in of the vehicle and goods in the system on real time basis. Subsequently the importer or his authorized representative shall file goods declaration against the Index number already generated in the system for prescribed customs processing.
After completion of customs processing of goods declaration including payment of leviable duty and taxes and on receiving authorization from the Pakistan Customs computerized System (PCCS), the terminal officer shall electronically assign vehicle and cargo to the Gate-out-officer for electronic gate-out in the system.
After receiving the authorization in the PCCS, the gate-out office shall record gate-out events in the system.
According to draft rules, following are the procedures for clearance of goods at border customs stations for exports.
The exporter or his authorised representative shall file export goods declaration against the vehicle and goods meant for exports, before the vehicle enters the border custom station.
After the filing of export goods declaration by exporter or his authorized representative, the information shall be verified by the gate-in officer. The gate-in officer shall record the gate-in event in the system.
After completion of processing, the GD will be out-of-charged and a message will be sent to the terminal operator. After receiving a message from the PCCS, the terminal officer shall assign the vehicle and cargo to the cross border officer for electronic cross-border in the system.
The cross border officer shall record the confirmation of export in the system, after physically verifying export cargo at the terminal/station exit gate, and shall generate system based three copies of “Cross-border authorization” to be collected at the zero-line by the officials of Customs, FC and terminal operator respectively, to ensure cross border of the vehicle and cargo.
After filing of IGM or EGM, no amendment shall be allowed. In case of any human error, the rectification shall be allowed with the approval of an officer not below the rank of Additional Collector of the concerned MCC (Appraisement & Facilitation).
The procedure provided in the sub-chapter for import, export and other customs processes shall mutatis mutandis apply herein:
Provided that in case any land customs station does not possess complete infrastructure, facilities or any required components for implementing all provisions relating to Customs Computerized System, the Collector may order such modification in any provision as may be deemed necessary under intimation to the Board, till such time all required facilities and components become available.
Every day in the morning, Customs, FC and terminal operators shall reconcile all the import manifests of the all incoming vehicles of the previous day with a system generated list that GDs have been filed for all incoming vehicles. In case, GD is not filed within forty-eight hours of the arrival of the vehicle, the reasons may be ascertained by the Customs for late filing of GD including verification of location of the vehicle inside the custom station or terminal.
At the end of the day, all cross-border authorizations collected by customs authorities as well by FC & terminal operators shall be re- reconciled to ensure that all the requisite transport units which were issued gate-passes have crossed the border.
The daily imports and exports statements reconciled jointly shall be countersigned by the concerned Assistant/Deputy Collector of the Enforcement. While, the Directorate of Transit Trade shall conduct the reconciliation of transit cargo and empty containers as per mechanism given under the rules.
In case of any discrepancy, the incharge of Custom station will initiate action under the relevant provision of the Customs Act, 1969.
A weekly summary of reconciliation shall be forwarded to the respective Collector/Director to apprise them updated.
All concerned authorities i.e., Customs, FC and terminal operators shall keep the original record of import manifests and cross-border authorizations for a period of five years and to be made available if required by Custom authorities.
Meanwhile, the Federal Board of Revenue (FBR) has withdrawn additional customs duty on import of raw materials of around 174 tariff lines.- TLTP