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Category: Pakistan Customs

  • Customs Preventive announces auction of used cars on September 26

    Customs Preventive announces auction of used cars on September 26

    KARACHI: Model Customs Collectorate (MCC) Preventive, Karachi has announced public auction of used vehicles on September 26, 2019 to be held at Anti-Smuggling Organization (ASO) Headquarters, NMB Wharf, Ghass Bandar, East Wharf, Karachi.

    Following used vehicles to be presented for auction:

    01. Toyota Lexus Car, Reg No. US-868, Model 2006, Chassis No. JTHBG963905034702

    02. Toyota Harrier Jeep 2999CC, Reg. No. JAA-454, Model 1998, Chassis No. MCU-10-0013510

    03. Toyota Mark-II Saloon Car 1800HP/ Reg. No. BBL-708, Model 2000, Chassis No. JZX110-6000922

    04. Toyota AXIO-X Car 1496CC, Reg. NO. BFE-068, Model 2007, Chassis No. NZE-141-6028039

    05. Toyota Land Cruiser Jeep 3400CC, Reg. No. BG1131, Model 1989, Chassis No. BJ60-023765

    06. Mercedes Benz Saloon Car, Reg No. BFF-014, Model 2007, Chassis No. WDD2193222A117436

    07. Toyota Land Crusier Jeep 4663 CC, Reg. No. BF-2237 ( Sindh), Model 1999, Chassis No. UZJ100-0081129

    08. Toyota Land Cruiser PRADO 3378CC, Reg. No. BF2237 (Sindh), Model 1999, Chassis No. VZJ95-0070909

    09. Toyota Surf Jeep, Reg. No. BF-9252, Model 1998, Chassis No. RZN185-9019896

    10. Toyota Hilux Surf Jeep 2446CC, Reg. No. CJ-4242 (Sindh), Model 1990, Chassis No. LN130-0026273

    11. Nissan-X Trail 5 Door Jeep, Reg. No. GR-621, Model 2005, Chassis No. NT30-100374

    12. Toyota Mark-X Car 2499CC, Reg. No. BFB-837, Model 2005, Chassis No. GRX 120-3007142

    13. Toyota Land Cruiser Jeep 4476CC, Reg. No. BF-5933, Model 1995, Chassis No. FZJ 80-0109507

    14. Honda Civic Hybrid Car 1339CC, Reg. No. AND-312, Model 2008, Chassis No. FD 3-1203642

    15. Toyota PASSO Car 996CC, Reg. No. GS-6996, Model 2010, Chassis No. KGC 30-0044392

    16. Toyota AIXO Car 1496CC, Reg. No. KCH-434, Model 2006, Chassis No. NZE141-6003694

    17. Toyota Mark-X Car 2499CC, Reg. No. QG-966, Model 2005, Chassis No. GRZ120-1004220

    18. Toyota Land Cruiser PRADO 3378CC, Reg. No. BF-8507, Model 1998, Chassis No. VZJ90-0003998

  • Persons committing fiscal fraud liable to 10 years jail under Customs laws

    Persons committing fiscal fraud liable to 10 years jail under Customs laws

    KARACHI: A person is liable to jail punishment up to 10 years in case of committing fiscal fraud under Customs Act, 1969.

    The Federal Board of Revenue (FBR) recently updated Customs Act, 1969 under which if a person commits and offence of fiscal fraud under Section 32A of the Act then such person is liable to penalty and imprisonment.

    According to the Customs Act, 1969:

    If any person commits an offence under section 32A such person shall be liable to a penalty not exceeding three times the value of the goods in respect of which such offence is committed and such goods shall also be liable to confiscation and upon conviction by a Special Judge he shall further be liable to imprisonment for a term which may extend to ten years but shall not be less than five years or to fine, or to both.

    The act explained the fiscal fraud as:

    32A. Fiscal fraud.- (1) If any person, in connection with any matter related to customs-

    (a) causes to submit documents including those filed electronically, which are concocted, altered, mutilated, false, forged, tempered or counterfeit to a functionary of customs;

    (b) declares in the goods declaration electronically filed customs declaration, the name and address of any exporter or importer which is physically non-existent at the given address;

    (c) declares in the goods declaration electronically filed customs declaration, an untrue information regarding payment of duties and taxes through self-assessment, description, quantity, quality, origin and value of goods;
    (d) alters, mutilates or suppresses any finding of the customs functionary on any document or in the computerized record; or (e) attempts, abets or connives in any action mentioned in clauses (a), (b), (c) and (d) above, he shall be guilty of an offence under this section.

    (2) Where, by any reason as referred to in sub-section (1) as aforesaid, any duty or tax charged or fee or fine and penalty levied under any provision of law has not been levied or has been short levied or has been refunded, the person liable to pay any amount on that account shall be served with a notice within a period of 180 days of the date of detection of such custom duty and tax fraud, requiring him to show cause as to why he should not pay the amount specified in the notice along with any other amount imposed as fine or penalty under the provisions of this Act.

    (3) The appropriate Adjudicating Officer, after considering the written or verbal representation of such person, may determine the amount of duty or tax chargeable or fee payable by such person which shall in no case exceed the amount specified in the notice and such person shall pay the amount so determined besides the fine or penalty or both.

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    Customs officers authorized business access for audit

  • Customs officers authorized business access for audit

    Customs officers authorized business access for audit

    KARACHI: Customs officers have been authorized under customs laws to enter business premises to access records necessary for the purpose of audit.

    Federal Board of Revenue (FBR) issued Customs Act, 1969 updated up to June 30, 2019 incorporating amendments introduced through Finance Act, 2019.

    The Section 26B of the Act authorizes customs officers to access record for the purpose of audit.

    Section 26B: Access for the purposes of audit.-

    Sub-Section (1): The appropriate officer of Customs, after giving a notice in writing specifying the date of visit, shall have access to business or manufacturing premises, registered office or any other place where any goods, stocks, documents or records relating to the ongoing audit are kept or maintained. Such officer may inspect the goods, stocks, documents, records, data, correspondence, accounts, statements, utility bills, bank statements, information regarding nature and sources of funds or assets with which his business is financed, and any other records or documents required under any Federal or Provincial laws, maintained in any form or mode. Such an officer may take into his custody such documents, records or any part thereof, in such form as he may deem fit, against a signed receipt.

    Sub-Section (2): In all cases, except where it would defeat the purpose of the audit, a reasonable advance notice regarding a visit shall be given to the person concerned.

    Sub-Section (3): Whosoever causes any obstruction or fails to provide any documents, record, statement etc, as required under subsection (1), with an intention to defeat the purpose of the Act by way of destroying, altering or concealing any books, documents or records required to be maintained under this Act, shall be guilty of an offence under this section.

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    Determination of values for imports and exports under Customs Act

  • Any person can takeover imported goods by offering higher customs value

    Any person can takeover imported goods by offering higher customs value

    KARACHI: In order to prevent under-invoicing and mis-declaration the customs authorities have powers to accept offer from any person to allow clearance at higher value than the declared by an importer for the same consignment.

    The Customs Act, 1969 has authorized the customs officials to allow such offer under Section 25C of the Act to takeover the imported goods.

    Section 25: Power to takeover the imported goods

    Sub-Section (1): If any person makes an offer in writing to buy the imported goods sought to be cleared at value declared by an importer in the goods declaration, and the Collector of Customs is satisfied that the declared value is not the actual transactional value, he may after approval of the Board order the following without prejudice to any other action against the importer or his authorized agent, namely:-

    (i) entertain offer by any other person to buy these goods at substantially higher value than the declared customs value in the goods declaration and payment of customs duties and other leviable taxes thereon, provided such offer is accompanied by a pay order equal to twenty-five per cent of the amount of each such offer and duties and other taxes calculated in accordance with the offer;

    (ii) give an option in writing to the importer of such goods for clearance of imported goods at the customs value equal to such highest offer for purchase of goods and payment of customs duties and other taxes chargeable thereon; and

    (iii) in case the importer fails to clear the imported goods within seven days of the receipt of notice under clause (ii) above, the appropriate officer may takeover the goods on payment of customs value declared in the goods declaration and an amount equal to five per cent of such declared value;

    Sub-Section (2): The imported goods taken over under sub-section (1) shall be delivered to the offerer on submission of two pay orders, one equal to the customs value declared in the goods declaration plus five per cent in the name of importer and the other pay order equal to the remaining amount of value of imported goods and the amount of customs duties and other taxes leviable on the imported goods in the name of Collector of Customs;

    Sub-Section (3): In case the local buyer fails to take the delivery of the goods on payment of value and taxes as prescribed in sub-section (2) above, the pay order equal to twenty-five per cent of the amount shall be fore-feited in favour of the Federal Government and imported goods shall be released to the importer as per customs value determined under sections 25 or 25A as the case may be.

  • FBR applies standard measurement units for customs clearance

    FBR applies standard measurement units for customs clearance

    ISLAMABAD: Federal Board of Revenue (FBR) has applied standard units of measurements (UoM) for customs clearance of consignments.

    The FBR issued Customs General Order (CGO) No. 15/ 2019 on Monday and directed all field formations of Customs to adopt standard units of quantity/measurement.

    The FBR said that the units of measurement have been revisited in terms of recommendations of the World Customs Organization (WCO) and international / national trading practices to maintain uniformity; improve collection, comparison and analysis of trade statistics and facilitate trade, based on the Harmonized System.

    The standard units of quantity were previously notified by the FBR on August 06, 2012. Due to adoption of HS-2017 version Pakistan Customs Tariff (PCT) codes have been created. Accordingly an updated CGO has been prepared to accommodate these changes.

    The standard units of quantity are:

    Weight – kilograms (kg), carat (carat)

    Length – meters (m)

    Area – square meters (m2)

    Volume – cubic meters (m3), liters (l)

    Electric power – 1,000 kilowatts hours (1,000 kWh)

    Numbers – pieces/items (u), pairs (2u), dozen (12), thousands of pieces / items (1,000 u), packs (u (jeu/pack)).

    The FBR applied these units of measurements on 7,354 PCT codes.

  • Determination of values for imports and exports under Customs Act

    Determination of values for imports and exports under Customs Act

    The Federal Board of Revenue (FBR) has recently issued updates to the Customs Act, 1969, incorporating changes introduced through the Finance Act, 2019. The amendments primarily focus on the determination of customs values for the collection of duties and taxes on imports or exports of goods under Section 25 of the Customs Act.

    (more…)
  • Auction of confiscated diesel oil, heavy motor cycles on Sept 17 at Sukkur

    Auction of confiscated diesel oil, heavy motor cycles on Sept 17 at Sukkur

    KARACHI: Pakistan Customs has announced auction of confiscated high speed diesel oil and heavy motor cycles on September 17, 2019 lying at State Ware House, Sukkur.

    The customs authorities announced to auction of 250,280 liters confiscated high speed diesel oil, which is available in 15 different lots.

    The authorities also announced the auction of following heavy motor cycles and dismantled motor vehicles:

    01. Honda Sports Motor Cycle 1137CC Model 2004

    02. HYONSUNG heavy motor cycle 250CC Model 2007 (Made in USA)

    03. SUZUKI Heavy Motor Cycle GSX-R1000 (Made in Japan) 1000CC, Model 2017

    04. KAWASAKI Heavy Motor Cycle 399CC Model 2010

    05. YAMAHA Heavy Motor Cycle 649CC Model 2003 (Made in Japan)

    06. Suzuki Scooty Model 2002

    07. Mitsubishi Pajero Jeep (Dismantled)

    08. Toyota Hiroof Vagan (Dismantled)

    09. Honda Scooty Motor Cycle Model 2004 (02)

    10. Suzuki Scooty (02)

    11. Different parts of Suzuki Sierra Jimmy Jeep.

    12. HARLEY DAVIDSON (Japan) Heavy Motor Cycle

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    MCC Appraisement West announces auction of old, fresh vehicles on Sept 16

  • MCC Appraisement West announces auction of old, fresh vehicles on Sept 16

    MCC Appraisement West announces auction of old, fresh vehicles on Sept 16

    KARACHI: Model Customs Collectorate (MCC) Appraisement West announced auction of used vehicles on September 16, 2019 to be held at Al-Hamd International Container Terminal (AICT).

    The collectorate to offer following vehicles for auction:

    01. Toyota Hilux 3000CC Model 2009

    02. Toyota Land Cruiser VX (V8) Armored 2779CC Model 2000

    03. Toyota Hilux Pickup Double Cabin 2779CC Model 2008

    04. Volkswagen AG Car 999CC Model 2013

    05. Toyota Aqua Hybrid Car 1496CC Model 2014

    06. Toyota Ambulance 3378CC, Model 2004

    07. Toyota Ambulance 4WD full time 3378CC, Model 2005

    08. Mitsubishi EK Space Customs Car Model 2017

    09. Nissan Dayz Car Model 2017

    10. Toyota Aqua Hybrid Car 1496ml, Model 2017

    11. Toyota Hiace 1988CC Model 2016

    12. Cast Daihatsu Car 658CC Model 2017

    13. Mira 658CC Model 2017

    14. Nissan Dayz ROOX 658CC Model 2016

    15. Nissan Dayz Car, Model 2016

    16. Honda N-Wagon Model 2016

    17. Suzuki Swift RS Car Model 2017

    18. Daihatsu Mira ES Car 658CC Model 2017

    19. Nissan Dayz Car, Model 2016 (02 pc bumper extra)

    20. Nissan Dayz Car, Model 2016

    21. Suzuki Wagon-R Stingray Model 2016

    22. Honda N-WGN Model 2016

    23. Passo Car (MODA) 996CC, Model 2016

    24. Toyota NOAH Hybrid Van 1797 mL, Model 2015

    25. Toyota AQUA Hybrid 1496mL, Model 2015

    26. Suzuki Every, Model 2014

    27. Toyota AQUA Hybrid Car 1496mL, Model 2016

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    MCC Preventive Peshawar announces auction of confiscated vehicles on Sept 11

  • FBR notifies transfers, postings of BS-17-19 customs officers

    FBR notifies transfers, postings of BS-17-19 customs officers

    KARACHI: Federal Board of Revenue (FBR) on Friday announced transfers and postings of Pakistan Customs Service (PCS) officers in BS-17-19 with immediate effect until further orders.

    The FBR notified transfers and postings of following officers:

    01. Muhammad Nayyar Shafiq (Pakistan Customs Service/BS-19) has been transferred and posted as Additional Collector, Model Customs Collectorate (AIIA), Lahore from the post of Secretary, Federal Board of Revenue (Hq), Islamabad.

    02. Muhammad Irfan Wahid (Pakistan Customs Service/BS-19) has been transferred and posted as Additional Director, Directorate General of Intelligence & Investigation,FBR, Islamabad from the post of Secretary, Federal Board of Revenue (Hq), Islamabad.

    03. Engr. Habib Ahmad (Pakistan Customs Service/BS-19) has been transferred and posted as Additional Collector, Model Customs Collectorate of Exports, Custom House, Karachi from the post of Secretary, Federal Board of Revenue (Hq), Islamabad.

    04. Ms. Mehreen Naseem (Pakistan Customs Service/BS-19) has been transferred and posted as Secretary, Federal Board of Revenue (Hq), Islamabad from the post of Additional Director, Directorate of Intelligence & Investigation,FBR, Lahore.

    05. Muhammad Ahsan Khan (Pakistan Customs Service/BS-19) has been transferred and posted as Secretary, Federal Board of Revenue (Hq), Islamabad from the post of Additional Collector, Model Customs Collectorate of Appraisement, Peshawar.

    06. Muhammad Raza (Pakistan Customs Service/BS-19) has been transferred and posted as Additional Collector, Model Customs Collectorate (AIIA), Lahore from the post of Secretary, Federal Board of Revenue (Hq), Islamabad.

    07. Adnan Iqbal Sawati (Pakistan Customs Service/BS-19) has been transferred and posted as Additional Collector, Model Customs Collectorate of Appraisement, Peshawar from the post of Secretary, Federal Board of Revenue (Hq), Islamabad.

    08. Haroon Waqar Malik (Pakistan Customs Service/BS-19) has been transferred and posted as Additional Collector, Model Customs Collectorate of Preventive, Karachi from the post of Secretary, Federal Board of Revenue (Hq), Islamabad.

    09. Rizwan Bashir (Pakistan Customs Service/BS-19) has been transferred and posted as Additional Collector, Model Customs Collectorate of Appraisement (East), Karachi from the post of Secretary, Federal Board of Revenue (Hq), Islamabad.

    10. Ms. Dr. Kaukab Farooq (Pakistan Customs Service/BS-19) has been transferred and posted as Secretary, Federal Board of Revenue (Hq), Islamabad from the post of Additional Director, Directorate General of Intelligence & Investigation,FBR, Islamabad.

    11. Mushtaq Ali Shahani (Pakistan Customs Service/BS-19) has been transferred and posted as Additional Collector, Model Customs Collectorate of Port Muhammad Bin Qasim, Karachi from the post of Secretary, Federal Board of Revenue (Hq), Islamabad.

    12. Afzaal Ahmed (Pakistan Customs Service/BS-19) has been transferred and posted as Additional Collector, Model Customs Collectorate of Appraisement (East), Karachi from the post of Secretary, Federal Board of Revenue (Hq), Islamabad.

    13. Ms. Tahira Javed (Pakistan Customs Service/BS-19) has been transferred and posted as Secretary, Federal Board of Revenue (Hq), Islamabad from the post of Additional Collector, Model Customs Collectorate of Preventive, Lahore.

    14. Asad Ullah Larik (Pakistan Customs Service/BS-19) has been transferred and posted as Secretary, Federal Board of Revenue (Hq), Islamabad from the post of Additional Collector, Collectorate of Customs (Adjudication-II), Karachi.

    15. Ali Raza Turabi (Pakistan Customs Service/BS-18) has been transferred and posted as Second Secretary, Federal Board of Revenue (Hq), Islamabad from the post of Deputy Collector, Model Customs Collectorate of Exports (Port Muhammad Bin Qasim), Karachi.

    16. Moeen Afzal Ali (Pakistan Customs Service/BS-18) has been transferred and posted as Deputy Collector, Model Customs Collectorate of Appraisement (East), Karachi from the post of Second Secretary, Federal Board of Revenue (Hq), Islamabad.

    17. Mrs. Saher Yasir (Pakistan Customs Service/BS-18) has been transferred and posted as Deputy Director, Directorate of IPR Enforcement (North), Islamabad from the post of Second Secretary, Federal Board of Revenue (Hq), Islamabad.

    18. Ubaidullah (Pakistan Customs Service/BS-17) has been transferred and posted as Deputy Director, (OPS) Directorate of Post Clearance Audit, Islamabad from the post of Deputy Collector, (OPS) Model Customs Collectorate, Peshawar.

    19. Syeda Sadaf Ali Shah (Pakistan Customs Service/BS-17) has been transferred and posted as Assistant Collector, Model Customs Collectorate of Appraisement (East), Karachi from the post of Assistant Collector, Model Customs Collectorate, Peshawar.

    The FBR said that the officers who are drawing performance allowance prior to issuance of this notification shall continue to draw this allowance on the new place of posting.

  • Customs duty to apply on re-importation of goods manufactured in Pakistan

    Customs duty to apply on re-importation of goods manufactured in Pakistan

    KARACHI: Federal Board of Revenue (FBR) has said that customs duty shall be applied on re-importation of goods that are manufactured and exported from Pakistan.

    The FBR issued Customs Act, 1969 updated June 30, 2019 and explained re-importation of goods produced or manufactured in Pakistan under section 22 of the Act.

    Section 22: Re-importation of goods produced or manufactured in Pakistan

    If goods produced or manufactured in and exported from Pakistan are subsequently imported into Pakistan, such goods shall be liable to customs-duties and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value not so produced or manufactured are liable on the importation thereof:

    Provided if such goods have been imported within one year of their exportation and have been consigned to the person in whose account they were exported and have not undergone any processing since their exportation, the appropriate officer not below the rank of Assistant Collector of Customs may admit the goods-

    (a) Where at the time of exportation of such goods, rebate, refund or drawback of any customs or Federal Excise duty or any other tax levied by the Federal Government or any tax, cess or duty levied by the Provincial Government was allowed on payment of customs duty equal to the amount of such rebate, refund or drawback as the case may be;

    (b) where such goods were exported in bond, without payment of –

    (i) the customs-duty chargeable on the imported materials, if any, used in the manufacture of the goods; or

    (ii ) the Federal Excise duty chargeable on the indigenous materials, if any, used in the manufacture of such goods; or

    (iii) the Federal Excise duty, if any, chargeable on such goods; or

    (iv) any other tax chargeable on the material used in the manufacture of such goods; or

    (v) any other tax chargeable on such goods, on payment of customs-duty equal to the aggregate amount of all such duties and taxes calculated at the rates prevailing at the time and place of importation of goods; or

    (c) in any other case, without payment of duty.

    Section 22A: Temporary export of imported plant and machinery

    Imported plant and machinery, temporarily exported that have not undergone any alteration, renovation, addition or refurbishment, may be re-imported duty free subject to the specific or general terms and conditions the Board may by the rules prescribe.