Transcription of GOVERNMENT OF PAKISTAN
1 GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE ** THE CUSTOMS ACT, 1969 (IV OF 1969) As amended up to 30th June, 2021 Published by: Printing & Publication Customs Budget FBR, Islamabad. THE CUSTOMS ACT, 1969 i CONTENTS CHAPTER I PRELIMINARY Section Page No. 1 Short title, extent and commencement. 1 2 Definitions. 1 CHAPTER II APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS 3 Appointment of officers of customs. 9 3A The Directorate General (Intelligence and Investigation), 9 Customs and Federal Excise 3AA Directorate General of Transit Trade. 9 3 AAA. Directorate General of China PAKISTAN Economic Corridor 9 3B.
2 Directorate General of Internal Audit 9 3BB Directorate General of Reform and Automation. 9 3 BBB Directorate General of Risk Management. 9 3C Directorate General of Training and Research 10 3CC Directorate General of Intellectual Property Rights 10 3 CCA Director General of Law and Prosecution 10 3 CCB Directorate General of National Nuclear Detection Architecture 10 3 CCC Directorate General of Marine 10 THE CUSTOMS ACT, 1969 ii 3D Directorate General, Valuation 10 3DD Directorate General of Post Clearance Audit(PCA) 10 3 DDD Directorate General of Input Output Co-efficient Organization 10 Section Page No. 3E.
3 Powers and functioning of the Directorates, etc 10 4 Powers and duties of officers of customs. 10 5 Delegation of powers. 11 6 Entrustment of functions of the customs officers to certain other officers. 11 7 Assistance to the officers of customs. 12 8 Exemption from service on jury or inquest or as assessors. 12 8A. Uniform 12 CHAPTER III DECLARATION OF PORTS, AIRPORTS, LAND CUSTOMS-STATIONS, ETC. 9 Declaration of customs-ports, customs-airports, etc. 14 10 Power to approve landing places and specify limits of customs-stations. 14 11 Power to declare warehousing stations. 14 12 Power to appoint or licence public ware-houses.
4 14 12A. Power to appoint or licence common warehouses 14 13 Power to license private ware-houses. 15 14 Stations for officers of customs to board and land. 16 14A Provision of accommodation at customs ports, etc. 16 THE CUSTOMS ACT, 1969 iii CHAPTER IV PROHIBITION AND RESTRICTION OF IMPORTATION AND EXPORTATION Section Page No. 15 Prohibitions. 18 16 Power to prohibit or restrict importation and exportation of goods. 19 17 Detention, seizure and confiscation of goods imported in violation of section 15 or section 16. 19 CHAPTER V LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES 18 Goods dutiable.
5 21 18A Special customs duty on imported goods. 22 18B Omitted 22 18C Rates of duty and taxes and determination of origin under trade agreements 22 18D Levy of fee and service charges. 23 18E PAKISTAN Customs Tariff 23 19 General power to exempt from customs-duties. 23 19A Presumption that incidence of duty has been passed on to the buyer 24 19B Rounding off of duty , etc. 24 19C Minimal duties not to be 25 THE CUSTOMS ACT, 1969 iv 20 Board s power to grant exemption from duty in exceptional circumstances. 25 21 Power to deliver certain goods without payment of duty and to repay duty on certain goods. 25 21A Power to defer collection of customs- duty .
6 25 Section Page No. 22 Re-importation of goods produced or manufactured in PAKISTAN . 26 22A. Temporary export of imported plant and machinery 26 23 Goods, derelict, wreck, etc. 26 24 Provisions and stores may be exported free of duty . 27 25 Value of imported and exported goods. 27 25A Powers to determine the customs value. 34 25AA Power to use data exchange information for determination of customs value 35 25B Omitted 35 25C Power to takeover the imported goods. 35 25D Review of the value determined 36 26 Obligation to produce documents and provide information. 36 26A. Conducting the audit 37 26B. Access for the purposes of audit 37 27 Abatement allowed on damaged or deteriorated goods.
7 38 27A Allowing mutilation or scraping of goods 38 28 Power to test and denature imported spirit. 39 29 Restriction on amendment of goods declaration. 39 THE CUSTOMS ACT, 1969 v 30 Date of determination of rate of import duty . 39 30A Date of determination of rate of duty for clearance through the Customs Computerized System. 40 31 Date for determination of rate of duty on goods exported 40 31A Effective rate of duty . 41 Section Page No. 32 False statement, error, etc. 41 32A Fiscal fraud. 42 32B Compounding of offence 44 33 Refund to be claimed within one year. 44 34 Power to give credit for, and keep account-current of duties and charges.
8 45 CHAPTER VI DRAWBACK 35 Drawback of the export on imported goods. 56 36 Drawback on goods taken into use between importation and exportation. 56 37 Drawback on goods used in the manufacture of goods which are exported. 56 38 Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory. 57 39 When no drawback allowed. 57 40 Time of payment of drawback. 57 THE CUSTOMS ACT, 1969 vi 41 Declaration by parties claiming drawback. 57 42 Arrival of conveyance. 58 CHAPTER VII ARRIVAL AND DEPARTURE OF CONVEYANCE. Section Page No. 43 Delivery of import manifest in respect of a vessel.
9 59 44 Delivery of import manifest in respect of a conveyance other than a vessel. 60 45 Signature and contents of import manifest and amendment thereof. 60 46 duty of person receiving import manifest. 61 47 Bulk not to be broken until manifest, etc., delivered and vessel entered inwards. 61 48 Power to require production of documents and ask questions. 61 49 Special pass for breaking bulk. 61 50 Order for entry outwards or loading of goods to be obtained before export goods are loaded. 61 51 No vessel to depart without port-clearance. 62 52 No conveyance other than vessel to leave without permission. 62 53 Application for port-clearance of vessels.
10 62 54 Conveyances other than vessels to deliver documents and answer questions before departure. 63 THE CUSTOMS ACT, 1969 vii 55 Power to refuse port-clearance to vessels or permission for departure to other conveyance. 63 [ 56 Grant of port-clearance or permission for departure. 64 CHAPTER VIII GENERAL PROVISIONS AFFECTING CONVEYANCES AT CUSTOMS-STATIONS Section Page No. 57 Grant of port-clearance or permission for departure on security of agent. 64 58 Power to cancel port-clearance or permission for departure. 65 59 Exemption of certain classes of conveyance from certain provisions of this Chapter. 65 60 Power to depute officer of customs to board conveyances.]
