Tag: FBR

The Federal Board of Revenue (FBR) has been granted enhanced authority to regulate the importation and exportation of goods under section 16 of the Customs Act, 1969.

Section 15 of Customs Act, 1969 explains prohibitions made for importing and exporting of goods.

The Federal Board of Revenue (FBR) issued updated Customs Act, 1969 up to June 30, 2021. The act has been updated by making amendments brought through Finance Act, 2021.

Following is the text of section 15 of the Customs Act, 1969:

15. Prohibitions.- No goods specified in the following clauses shall be brought into or taken out of Pakistan, namely:-

(a) counterfeit coins, forged or counterfeit currency notes, and any other counterfeit product;

(b) any obscene book, pamphlet, paper, drawing, painting, representation, figure, photograph, film, or, article, video or audio recording, CDs or recording on any other media;

(c) goods having applied thereto a counterfeit trade mark within the meaning of the Pakistan Penal Code, 1860 (Act XLV of 1860), or a false trade description within the meaning of the Copyright Ordinance, 1962 (XXXIV of 1962), the Registered Layout-Designs of Integrated Circuits Ordinance, 2000 (XLIX of 2000), the Registered Designs Ordinance, 2000 (XLV of 2000), the Patents Ordinance, 2000 (LXI of 2000), and the Trade Marks Ordinance, 2001 (XIX of 2001);

(d) goods made or produced outside Pakistan and having applied thereto any name or trade mark, being or purporting to be the name or trade mark of any manufacturer, dealer or trader in Pakistan, unless,-

(i) the name or trade mark is, as to every application thereof, accompanied by a definite indication of the goods having been made or produced in a place outside Pakistan; and

(ii) the country in which that place is situated is in that indication shown in letters as large and conspicuous as any letter in the name or trade mark, and in the same language and character as the name or trade mark;

(e) goods involving infringement of copyright, layout-design of integrated circuits, industrial designs, patents within the meaning of the Copyright Ordinance, 1962 (XXXIV of 1962), the Registered Designs Ordinance, 2000 (XLV of 2000), and the Patents Ordinance, 2000 (LXI of 2000), respectively; and

(f) goods made or produced outside Pakistan and intended for sale, and having applied thereto, a design in which copyright exists under the Copyright Ordinance, 1962 (XXXIV of 1962), the Registered Layout –Designs of Integrated Circuits Ordinance, 2000 (XLV of 2000), the Patents Ordinance, 2000 (LXI of 2000), and the Trade Marks Ordinance, 2001 (XIX of 2001), in respect of the class to which the goods belong or any fraudulent or obvious imitation of such design, patent, copyright except when the application of such design has been made with the license or written consent of the registered proprietor, right holder of the design, patent or copyright, as the case may be:

Provided that offences relating to goods imported or exported in violation of Intellectual Property Rights shall, notwithstanding any thing contained in any other law for the time being in force, be adjudicated under section 179 by the appropriate officer of customs.

(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)

READ MORE: Facilitations to officers for customs clearance

Section 14A of Customs Act, 1969 has described any agency or person owning customs port should facilitate complete security and accommodation to customs staff.

The Federal Board of Revenue (FBR) issued updated Customs Act, 1969 up to June 30, 2021. The act has been updated by making amendments brought through Finance Act, 2021.

Following is the text of section 14A of the Customs Act, 1969:

14A. Provision of security and accommodation at Customs-ports, etc.- (1) Any agency or person including port authorities managing or owning a customs-port, a customs-airport or a land customs station or a container freight station shall provide at its or his own cost adequate security and accommodation to customs staff for residential purposes, offices, examination of goods, detention and storage of goods and for other departmental requirements to be determined by the Collector of Customs and shall pay utility bills, rent and taxes in respect of such accommodation.

(2) Any agency or person including, but not limited to port authorities managing or owning a customs port, a customs airport or a land customs station or a container freight station, shall entertain delay and detention certificate issued by an officer not below the rank of Assistant Collector of Customs and also refund demurrage charges which the agency or person has received on account of delay because of no fault of importers or exporters.

(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)

READ MORE: Appointment of stations in or near customs port

The Collector of Customs can appoint stations in or near customs port for officers of customs to board and land under Section 14 of Customs Act, 1969.

The Federal Board of Revenue (FBR) issued updated Customs Act, 1969 up to June 30, 2021. The act has been updated by making amendments brought through Finance Act, 2021.

Following is the text of section 14 of the Customs Act, 1969:

READ MORE: FBR to declare any place for customs clearance

Section 14. Stations for officers of customs to board and land.- The Collector of Customs may, from time to time, appoint, in or near any customs-port, stations or limits at or within which vessels arriving at or departing from such port shall bring to for the boarding or landing of officers of customs, and may, unless separate provisions therefore have been made under the Ports Act,1908 (XV of 1908) direct at what particular place in any such port vessels, not brought into port by pilots, shall anchor or moor

READ MORE: Powers to approve places for warehousing stations

(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)

READ MORE: Exemption from service on jury under Customs Act

The Federal Board of Revenue (FBR) can approve any place to declare as warehousing stations for unloading of goods under Section 10 till 13 of Customs Act, 1969.

The FBR issued updated Customs Act, 1969 up to June 30, 2021. The act has been updated by making amendments brought through Finance Act, 2021.

Following is the text of section 10 till 13 of the Customs Act, 1969:

10. Power to approve landing places and specify limits of customs-stations.- The Board may, by notification in the official Gazette:-

(a) specify the limits of any customs-station; and

(b) approve proper places in any customs-station for the loading and unloading of goods or any class of goods.

11. Power to declare warehousing stations.- The Board may, by notification in the official Gazette, declare places to be warehousing stations at which alone public warehouses may be appointed and private warehouses may be licensed.

READ MORE: FBR to declare any place for customs clearance

12.power to appoint or license public warehouses.-(1) At any warehousing station, the respective Collector of Customs in his own jurisdiction may, from time to time, appoint or license public warehouse wherein dutiable goods may be deposited without payment of customs-duty.

(2) Every application for license for a public warehouse shall be made in such forms as may be prescribed by the respective Collector of Customs in his own jurisdiction:

Provided that where the Customs Computerized System in operational, the application shall be filed to the respective Collector of Customs through the system in the manner as may be prescribed by rules.

(3) A license granted under this section may be cancelled by the respective Collector of Customs in his own jurisdiction for infringement of any condition laid down in the license or for any violation of any of the provisions of this Act or any rules made thereunder, after the licensee has been given proper opportunity of showing cause against the proposed cancellation.

(4) Pending consideration whether a license be cancelled under sub-section (3), the respective Collector of Customs in his own jurisdiction may suspend the licence.

READ MORE: Exemption from service on jury under Customs Act

12A. Power to appoint or license common warehouses.- (1) At any warehousing station, the respective Collector of Customs in his own jurisdiction may, from time to time, appoint or license common warehouse wherein dutiable goods may be deposited without payment of customs-duty on owner or licensee own account.

(2) Every application for a license for a common warehouse shall be made in such form as may be prescribed by the respective Collector of Customs in his own jurisdiction:

Provided that where the Customs Computerized System is operational, the application shall be filed to the respective Collector of Customs through the system in the manner as may be prescribed by rules.

(3) A license granted under this section may be cancelled by the respective Collector of Customs in his own jurisdiction for infringement of any condition laid down in the license or for any violation of any of the provisions of this Act or any rules made thereunder, after the licensee has been given proper opportunity of showing cause against the proposed cancellation.

(4) Pending consideration whether a license be cancelled under sub-section (3), the respective Collector of Customs in his own jurisdiction may suspend the license.

READ MORE: Functions of customs officers to certain other officers

13. Power to licence private warehouse.-(1) At any warehousing station, the respective Collector of Customs in his own jurisdiction may, from time to time, licence private warehouse wherein dutiable goods may be deposited without payment of customs-duty.

(2) Every application for a licence for a private warehouse shall be made on such form as may be prescribed by the respective Collector of Customs in his own jurisdiction:

Provided that where the Customs Computerized System is operational, the application shall be filed to the respective Collector of Customs through the system in the manner as may be prescribed by rules.

(3) A licence granted under this section may be cancelled by the Collector of Customs in his own jurisdiction for infringement of any condition laid down in the license or for any violation of any of the provisions of this a Act or any rules made thereunder, after the license has been given proper opportunity of showing cause against the proposed cancellation.

(4) Pending consideration whether a licence may be cancelled under sub-section (3), the respective Collector of Customs in his own jurisdiction may suspend that licence.

(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)

The Federal Board of Revenue (FBR) has been empowered to declare any place as customs station for the clearance of goods imported or exported. The FBR has been given this power under Section 9 of Customs Act, 1969.

The FBR issued updated Customs Act, 1969 up to June 30, 2021. The act has been updated by making amendments brought through Finance Act, 2021.

READ MORE: Exemption from service on jury under Customs Act

Following is the text of section 9 of the Customs Act, 1969:

Section 9. Declaration of customs–ports, customs airports, etc.- The Board may, by notification in the official Gazette, declare:

(a) the places which alone shall be customs-ports or customs-airports for the clearance of goods or any class of goods imported or to be exported;

READ MORE: Functions of customs officers to certain other officers

(b) the places which alone shall be land customs-stations for the clearance of goods or any class of goods imported or to be exported by land or inland waterways;

(c) the routes by which alone goods or any class of goods specified in the notification may pass by land or inland waterways into or out of Pakistan, or to or from any land customs-station or to or from any land frontier;

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(d) the places which alone shall be ports for the carrying on of coastal trade with any specified customs-ports in Pakistan; and

(e) what shall for the purposes of this Act be deemed to be a custom house and the limits thereof.

(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)

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