SRO 450(I)/2001 Customs Rules, 2001

1 451 Customs rules , 2001 ( (I)/2001, DATED ) Chapter Contents- Page No. I. Definitions 455 II. Baggage [Omitted][See (I)/2006] III. Imports by Privileged personnel 456 IV. Prior Release of consignments 457 V. Auction & Auctioneers 461 VI. Temporary importation of motor vehicles. 467 VII. Re-export of frustrated cargo. 469 VIII. Licensing 470 IX. Valuation procedures 481 X. Maintenance of Accounts/records. 490 XI. Recovery of arrears 492 XII. Exports draw back (same state goods) 510 2. Duty drawback (claim payment) 512 3. Export Processing Zones 515 4. Omitted 5. Release of raw hides for manufacture of exportable goods 520 6. Omitted 7. Duty and Tax Remission for exports. 524 8. Determination of materials and fixation of rates (IOCO) 537 XIII Deferment of duties 545 1.

2 Machinery 2. Ships for scrapping XIV. Transshipment of goods 551 XV. Warehousing procedures 569 XVI. Landing and clearing of Parcel rules 589 XVII. Alternate Dispute Resolution. 591 XVIII Transportation of Cargo 593 1. Cargo Declaration 593 452 2. Arrival and Departure of vessels 594 XIX Reference to High Court 604 XX Repayment of Customs duty [Omitted] XXI Pakistan Customs Computerized System Customs Computerized System 606 XXII Transport of POL products to Afghanistan 651 XXIII ATA Carnet rules 658 XXIV Mutilation or Scrapping of Goods 689 XXV Afghanistan Pakistan Transit Trade rules 690 XXVI Shipping Agents rules 724 XXVII Disposal of Overstayed Non-Prohibited Bore arms and ammunition 737 XXVIII Enforcement of Intellectual Property Rights (EIPR) 748 XXIX Transports Internationaux Routiers (TIR) rules 748 XXX Appeals and Allied Matters 761 XXXI Risk Management System rules 770 453 MEMORANDUM Customs rules 2001 NOTIFIED VIDE (I)

3 /2001, DATED Subject Old Notification No. and Date rules No. Page No. (1) (2) (3) (4) (5) 1 Passenger's Baggage (Import) rules . [Omitted] Vide (I)/2006, dt. 570(I)/98 2 Customs concessions to privileged personnel arriving under various foreign aid programme or projects (34)Cus-III/58 38-42 456 3. Prior Release of Urgent consignments (Imports and Export) rules . (I)/94 dated 43-48 457 4 Registration of Auctioners and Auction Procedure rules . 663(I)/96 dt. 49-75 461 5 Temporary Importation of Motor Vehicles rules . 974(I)/79 76-85 467 6 Frustrated Cargo Export rules 3(I)/70, dt 86-89 469 7. Customs Agents ( rules ) (I)/71 dated 90-106 470 8 Customs Valuation (Determination of Value of Imported Goods rules ). 1369(I)/99 107-125 481 9 Importers (Maintenance of ) Accounts rules .

4 375(I)/2000 dt. 126-132 490 10 Customs Recovery rules . 677(I)/92 dt. 133-215 492 11 The Drawback (Same State Goods) rules . 2(I)/72 216-219 510 12 Duty Drawback(Claim Payment) rules . 905(I)/98 dt. 220-224 512 13. Export Processing Zone (EPZ) rules 225-236 515 14 Manufacturing in Bond rules .(Omitted) 1140(I)/97 237-263 15. rules regarding duty free clearance of raw hides and skins imported for the manufacture of goods meant wholly for export. (I)/96 dated 264-278 520 454 16 Common Bonded Warehouse (Conventional) rules (Omitted) 843(I)/98 dt. 279-295 17. Duty and Tax Remission (DTRE) for Export rules . (I)/2001 dated 296-307 524 18. Determination of Imported Materials and Fixation of Rates for Repayment or Duty Drawback rules (IOCO).

5 (I)/2001 dated 308-313 537 19 Deferment of Import duties (Power, gas and energy Projects) rules . 36(I)/94 314-321 545 20 Deferment of Import Duty (ships for scrapping) rules . 245(I)/93 322-324 550 21. Transshipment (I)/2007 dated 326-341 551 22. Warehousing. 342-363 569 23. Landing and Clearing of parcels rules . 364-376 589 24. Alternate Dispute Resolution. (I)/2004, dated 19-07-2004 377-386 591 25. Transportation of cargo (I)/2005 dated 387-391 593 26. Arrival and Departure of vessels (I)/2005 dated 392-419 594 27. Reference to High Court (I)2005, dated 420 604 28. Repayment of Customs duty (I)/2005 dated 421 29. Pakistan Customs Computerized System Customs Computerized System (I)/2007 dated 422-556 606 30. Transport of POL Products to Afghanistan (I)/2007, dated 557-569 651 31.

6 ATA Carnet rules (I)/2007 dated 570-591 658 32. Mutilation or Scrapping of Goods (I)/2011 dated 592-597 689 33. Afghanistan Pakistan Transit Trade rules (I)/2011, dated 598-652 690 34. Shipping Agents rules (I)/2015 dated 653-669 724 35. Disposal of Overstayed Non-Prohibited Bore arms and ammunition (I)/2016 dated 670-677 737 36. Enforcement of Intellectual Property Rights (EIPR) (I)/2017 dated 688-686 748 455 37. Transports Internationaux Routiers (TIR) rules (I)/2017 dated 687-716 748 38. Appeals and Allied Matters (I)/2018 dated 717-737 761 39. Risk Management System rules (I)/2020 dated 738-739 770 456 GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE NOTIFICATION Islamabad, the 18th June, 2001.

7 ( Customs ) 450(I) 94[In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990, section 40 of the Federal Excise Act, 2005 and section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to make the following rules , namely:-] CHAPTER I PRELIMINARY 1. Short title and (1) These rules may be called the Customs Rules, 2001. (1A) 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. (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.

8 (f) importer means a person who imports goods; (fa) Pakistan Customs Computerized System Customs Computerized System 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 457 (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.

9 Explanation The expression "person" also includes a legal person. Explanation 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 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.

10 (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.