GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE ***** THE CUSTOMS ACT, 1969 (IV OF 1969) As amended up to 11th March, 2019 Published by: Printing & Publication Customs Budget FBR, Islamabad. THE CUSTOMS ACT, 1969 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. 8 3A The Directorate General (Intelligence and Investigation), 8 Customs and Federal Excise 3AA Directorate General of Transit Trade. 8 3AAA. Directorate General of China Pakistan Economic Corridor 8 3B. Directorate General of Internal Audit 8 3BB Directorate General of Reform and Automation. 8 3BBB Directorate General of Risk Management. 8 3C Directorate General of Training and Research 9 3CC Directorate General of Intellectual Property Rights 9 3D Directorate General, Valuation 9 3DD Directorate General of Post Clearance Audit(PCA) 9 3DDD Directorate General of Input Output Co-efficient 9 Organization i THE CUSTOMS ACT, 1969 Section Page No. 3E. Powers and functioning of the Directorates, etc 9 4 Powers and duties of officers of customs. 9 5 Delegation of powers. 10 6 Entrustment of functions of the customs officers to certain 10 other officers. 7 Assistance to the officers of customs. 10 8 Exemption from service on jury or inquest or as assessors. 10 8A. Uniform 11 CHAPTER III DECLARATION OF PORTS, AIRPORTS, LAND CUSTOMS-STATIONS, ETC. 9 Declaration of customs-ports, customs-airports, etc. 13 10 Power to approve landing places and specify limits of 13 customs-stations. 11 Power to declare warehousing stations. 13 12 Power to appoint or licence public ware-houses. 13 13 Power to license private ware-houses. 14 14 Stations for officers of customs to board and land. 14 14A Provision of accommodation at customs ports, etc. 14 CHAPTER IV PROHIBITION AND RESTRICTION OF IMPORTATION AND EXPORTATION 15 Prohibitions. 16 16 Power to prohibit or restrict importation and exportation of 17 goods. ii THE CUSTOMS ACT, 1969 Section Page No. 17 Detention, seizure and confiscation of goods imported in 17 violation of section 15 or section 16. CHAPTER V LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES 18 Goods dutiable. 19 18A Special customs duty on imported goods. 20 18B Omitted 20 18C Rates of duty and taxes and determination of origin under 20 trade agreements 18D Levy of fee and service charges. 21 18E Pakistan Customs Tariff 21 19 General power to exempt from customs-duties. 21 19A Presumption that incidence of duty has been passed on to the 22 buyer 19B Rounding off of duty, etc. 22 19C Minimal duties not to be demanded.- 23 20 Board’s power to grant exemption from duty in exceptional 23 circumstances. 21 Power to deliver certain goods without payment of duty and 23 to repay duty on certain goods. 21A Power to defer collection of customs-duty. 23 22 Re-importation of goods produced or manufactured in 24 Pakistan. 22A. Temporary export of imported plant and machinery 24 iii THE CUSTOMS ACT, 1969 Section Page No. 23 Goods, derelict, wreck, etc. 24 24 Provisions and stores may be exported free of duty. 25 25 Value of imported and exported goods. 25 25A Powers to determine the customs value. 32 25AA Power to use data exchange information for determination of 33 customs value 25B Omitted 33 25C Power to takeover the imported goods. 33 25D Review of the value determined 34 26 Obligation to produce documents and provide information. 34 26A. Conducting the audit 35 26B. Access for the purposes of audit 35 27 Abatement allowed on damaged or deteriorated goods. 36 27A Allowing mutilation or scraping of goods 36 28 Power to test and denature imported spirit. 36 29 Restriction on amendment of goods declaration. 36 30 Date of determination of rate of import duty. 37 30A Date of determination of rate of duty for clearance through 37 the Customs Computerized System. 31 Date for determination of rate of duty on goods exported 38 31A Effective rate of duty. 38 iv THE CUSTOMS ACT, 1969 Section Page No. 32 False statement, error, etc. 39 32A Fiscal fraud. 40 32B Compounding of offence 41 33 Refund to be claimed within one year. 41 34 Power to give credit for, and keep account-current of duties 42 and charges. CHAPTER VI DRAWBACK 35 Drawback of the export on imported goods. 52 36 Drawback on goods taken into use between importation and 52 exportation. 37 Drawback on goods used in the manufacture of goods which 52 are exported. 38 Power to declare what goods are identifiable and to prohibit 53 drawback in case of specified foreign territory. 39 When no drawback allowed. 53 40 Time of payment of drawback. 53 41 Declaration by parties claiming drawback. 53 CHAPTER VII ARRIVAL AND DEPARTURE OF CONVEYANCE. 42 Arrival of conveyance. 54 v THE CUSTOMS ACT, 1969 Section Page No. 43 Delivery of import manifest in respect of a vessel. 55 44 Delivery of import manifest in respect of a conveyance other 56 than a vessel. 45 Signature and contents of import manifest and amendment 56 thereof. 46 Duty of person receiving import manifest. 56 47 Bulk not to be broken until manifest, etc., delivered and 57 vessel entered inwards. 48 Power to require production of documents and ask questions. 57 49 Special pass for breaking bulk. 57 50 Order for entry outwards or loading of goods to be obtained 57 before export goods are loaded. 51 No vessel to depart without port-clearance. 58 52 No conveyance other than vessel to leave without 58 permission. 53 Application for port-clearance of vessels. 58 54 Conveyances other than vessels to deliver documents and 59 answer questions before departure. 55 Power to refuse port-clearance to vessels or permission for 59 departure to other conveyance. [ 56 Grant of port-clearance or permission for departure. 60 57 Grant of port-clearance or permission for departure on 60 security of agent. 58 Power to cancel port-clearance or permission for departure. 60 vi THE CUSTOMS ACT, 1969 CHAPTER VIII GENERAL PROVISIONS AFFECTING CONVEYANCES AT CUSTOMS-STATIONS Section Page No. 59 Exemption of certain classes of conveyance from certain 61 provisions of this Chapter. 60 Power to depute officer of customs to board conveyances. 63 61 Officer to be received and accommodation to be 63 62 Officer’s powers of access, etc. 63 63 Sealing of conveyance. 63 64 Goods not to be loaded or unloaded or water-borne 64 65 Goods not to be loaded or unloaded or passed on certain 64 66 Goods not to be loaded or unloaded except at approved 64 67 Power to exempt from sections 64 and 66. 64 68 Boat-note. 64 69 Goods water-borne to be forthwith landed or shipped. 65 70 Goods not to be transshipped without permission. 65 71 Power to prohibit plying of unlicensed cargo-boats. 65 72 Plying of ships of less than one hundred tons. 66 72A Responsibilities of person in charge or master of a 66 conveyance, agent and owner of the conveyance vii THE CUSTOMS ACT, 1969 CHAPTER IX DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS Section Page No. 73 Discharge of cargo by vessels may commence on 67 74 Discharge of goods by conveyances other than vessels. 67 75 Imported goods not to be unloaded unless entered in the 67 import manifest. 76 Procedure in respect of goods not unloaded by vessels 67 77 Power to land small parcels and hold unclaimed parcels. 68 78 Power to permit immediate discharge. 68 79 Declaration and assessment for home-consumption or 69 79A Omitted 70 80 Checking of goods declaration by the Customs 70 80A Omitted 70 81 Provisional determination of liability 70 81A Omitted. 71 82 Procedure in case of goods not cleared or warehoused or 72 transshipped or exported or removed from the port within twenty days after unloading or filing of declaration. 82A. Omitted 72 CHAPTER X CLEARANCE OF GOODS FOR HOME- CONSUMPTION 83 Clearance for home-consumption. 75 viii THE CUSTOMS ACT, 1969 83A Omitted 75 CHAPTER XI WAREHOUSING Section Page No. 83B. Provisional release of imported goods 75 84 Application to warehouse. 77 85 Form of application. 77 86 Submission of post-dated cheque and indemnity bond 77 87 Forwarding of goods to warehouse. 77 88 Receipt of goods at warehouse. 78 89 Goods how warehoused. 78 90 Warrant to be given when goods are warehoused. 78 91 Access of customs officer to warehouse. 78 92 Power to cause packages lodged in warehouse to be opened 79 and examined 93 Access of owners to warehoused goods. 79 94 Owner’s power to deal with warehoused goods. 79 95 Manufacture and other operations in relation to goods in a 80 warehouse. 96 Payment of rent and warehouse-dues. 80 97 Goods not to be taken out of warehouse except as provided 81 by this Act. 98 Period for which goods may remain warehoused. 81 99 Power to remove goods from one warehouse to another in the 82 same customs-station. 100 Power to remove goods from one warehousing station to 82 another. ix THE CUSTOMS ACT, 1969 101 Transmission of account of goods to officers at of 82 warehousing station of destination. Section Page No. 102 Remover may enter into a general bond. 83 103 Goods on arrival at customs-station of destination to be 83 subject to same laws as goods on first importation. 104 Clearance of bonded goods for home-consumption. 83 105 Clearance of warehoused goods for export. 83 106 Clearance of warehoused goods for export as provisions, 84 107 Application for clearance of goods.