RP_Custom_Clearance_Procedure_for_Import.pdf

7/29/2019 RP_Custom_Clearance_Procedure_for_Import.pdf

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CLEARANCE

PROCEDURE FORIMPORTS

PREPARED BY:

LEGAL SERVICES CELL-B&SDS

Updated 23rd December, 2009

Small and Medium Enterprise Development AuthorityGovernment of Pakistan

www.smeda.org.pk

HEAD OFFICE

6thFloor, LDA Plaza, Egerton Road, Lahore

Tel: (042) 111-111-456, Fax(042) 6304926-7

[email protected]

REGIONAL OFFICE REGIONAL OFFICE REGIONAL OFFICE REGIONAL OFFICEPUNJAB SINDH NWFP BALOCHISTAN

8th Floor, LDA Plaza, 5th Floor,Baharia Ground floor Banglow No.15-AEgerton Road, Complex-II, M.T.Khan State Life Building Chaman Housing,Lahore. Karachi. The Mall,Peshawar. Scheme, Airport, Road,

Quetta.Tel: (042) 111-111-456 Tel: (021) 111-111-456 Tel: (091) 9213046-47 Tel: (081) 831623, 831702Fax: (042) 6304926-7 Fax: (021) 5610572 Fax: (091) 286908 Fax: (081) [email protected] [email protected] [email protected] [email protected]


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Clearance Procedure for Imports Legal Services Cell

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TABLE OF CONTENTS

1. Introduction of SMEDA2. Role of Legal Services Cell3. Customs Clearing Process for Imports

4. Customs Clearance / Introduction5. Arrival of Goods at the Customs Port6. Filing / examination of Bills of Entry7. Clearance Procedure for White bill of entry8. Clearance Procedure for Yellow Bill of Entry9. Clearance Procedure for Green Bill of Entry10. Important Issue11. Where the owner does not have full information12. Clearance of goods requiring immediate release13. Assessment of duties/taxes14. Basis of Calculation of Duty

15. Release of Goods16. Clearance through Pakistan Customs Clearance System17. Procedure under PACCS18. Submission of Goods Declaration19. Process of Goods Declaration20. Difference of Opinion over Assessment by the Customs21. Automated Customs Clearance Procedure22. Exceptions to ACP


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1. INTRODUCTION OF SMEDA

The Small and Medium Enterprise Development Authority (SMEDA) was establishedwith the objective to provide fresh impetus to the economy through the launch of anaggressive SME development strategy.

Since its inception in October 1998, SMEDA had adopted a sectoral SME developmentapproach. A few priority sectors were selected on the criterion of SME presence. Indepth research was conducted and comprehensive development plans were formulatedafter identification of impediments and retardants. The all-encompassing sectoraldevelopment strategy involved overhauling of the regulatory environment by takinginto consideration other important aspects including finance, marketing, technologyand human resource development.

SMEDA has so far successfully formulated strategies for sectors, including fruits andvegetables, marble and granite, gems and jewellery, marine fisheries, leather andfootwear, textiles, surgical instruments, transport and dairy. Whereas the task of SME

development at a broader scale still requires more coverage and enhanced reach interms of SMEDAs areas of operation.

Along with the sectoral focus a broad spectrum of services are now being offered to theSMEs by SMEDA, which are driven by factors like enhanced interaction amongst thestakeholders, need based sectoral research, over the counter support systems,exclusive business development facilities, training and development for SMEs andinformation dissemination through wide range of publications.

2. ROLE OF LEGAL SERVICES CELL

The Legal Services Cell [LSC] is a part of Business and Sector Development Division ofSMEDA and plays a key role in providing an overall facilitation and support to SMEs.The LSC provides guidance based on field realities pertaining to SMEs in Pakistan andother parts of the world.

LSC believes that information dissemination among the SMEs on the existingregulatory environment is of paramount importance and it can play a pivotal role intheir sustainable development.

In order to facilitate SMEs at the Micro Level LSC has developed user-friendly systems,which provide them detail description of the Laws, and Regulations including the

process and steps required for compliance.

The purpose of this document is to disseminate information amongst the SMEs aboutthe Customs Clearance Procedure for Imports. For convenience of the readers aprocess flow chart explaining the procedural details and sample of various forms arealso annexed with the document. The information given herein is provided on as isbasis with no liability of SMEDA of whatsoever as to any act or omission consequentthereto.


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3. Procedure for ImportsThe procedure for imports comprises of following three processes:

Arrival of Goods at Customs Port Filing and Examination of Bills of Entry; and

Assessment of customs duty

4. Customs Clearance / Introduction:

It is a common belief by the importers in Pakistan that custom clearance is very difficult,time consuming and cumbersome procedure. As a result it has become a commonpractice to engage a clearing agency in fulfilling the requirements and procedures of thecustoms departments, as well as clearance of consignments. However a part of thenegative perception relates to the low awareness level about the compliance requirementsfor import procedure. It can be divided into two major segments. First appraisal, where

the goods are physically verified and customs duty is assessed and second appraisalwhere the actual or final duty is calculated and levied upon the importer.

This document covers all the necessary aspects, which are the fundamental part inclearance of goods/shipment and the process of assessment of customs duty and taxes.

Shipments may be received at either the Sea, Air port or Dry port declared by thecustoms authorities as customs ports, customs air port and land customs station; theprocedure for clearance is same for every customs station.

5. Arrival of the goods at Customs PortsThe Central Board of Revenue of and on declares the customs ports comprising of sea,land and air ports for the purposes of clearance of goods. The customs clearance processstarts with the arrival of cargo ship, plane or other carrier of goods in the country on thedesignated sea, land and air ports. Upon arrival of the goods at the customs port, the portauthorities issue the Import General Manifest (IGM) to each shipment. It is a numberindicating the serial of the shipment arrived during the year. Upon receipt of the IGM theconsignment is further indexed to allow for a systematic reference of all goods received.After issuing this number, the shipment is off loaded and sent back to port warehouse. Inthe case of land customs station i.e. dry port etc. the IGM is issued not at the time thegoods reach the land customs station but at the time the goods are off loaded at the sea orair port.

Upon arrival of the off loaded goods, the clearance process starts. Normally at this point aclearing agency is engaged by the importer to facilitate the process of customs clearanceand to reduce interface with the customs officials. Following documents are required andprovided to the clearing agent for processing.

a) Invoice of shipmentb) Packing list


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c) Bill of ladingd) Copy of the Letter of Credit or Contract

If the importer is importing for the first time, following additional documents are to besubmitted:

a) Copy of the Sales Tax Registration Certificate as an importerb) Copy of Registration Certificate issued by the Export Promotion Bureau in

case of import of Gems and Jewelryc) Copy of the National Tax Numberd) Copy of the most recent sales tax return

It may be noted that now there is no need to obtain import and export licence from theExport Promotion Bureau.

6. Filing / Examination of Bills of Entry:

Provided all the above mentioned documents are complete, the clearing agency preparesthe Bill of Entry. It may be noted that at present the bills of entry are being filedelectronically with the customs department. For such purposes the customs official haveissued Pin Code to every clearing agent along with a CD which contains the standardformats of bills of entry in blank form. The clearing agent after giving all the particularsin the bills of entry hand over the CD along with all the requisite documents to thecustoms officials for their review and clearance of goods. There are three types of colorcoded Bills of Entries, which are explained as hereunder:

White Bill of Entry: The bill is prepared when the consignment is to be cleared againstthe cash payment of the duty levied without transferring it to a warehouse.

Yellow Bill of Entry:This bill is filed when the shipment is transferred to the bondedwarehouses.

Green Bill of Entry: This bill of entry is used for the release of shipments which havebeen placed in bonded warehouse against the yellow colored bill of entry.

7. Clearance Procedure for White Bill of EntryThe clearing Agent first receives the delivery order from the shipping agency andsubsequently files the Bill of Entry contained in the computer CD along with thepreviously mentioned documents with the customs department, where a manifest for theconsignment is filed. After the filing of the manifest machine number and group numberis allotted. Group number is a predefined number based on the category set by Customsdepartment.

The bill of entry should be completed in all respects and the amount of payable customsduty, sales tax, income tax etc. should also be typed on the bill of entry, calculated on thebasis of invoice under the correct Pakistan Customs Tariff (PCT) Heading. The testreports (where applicable) should be typed in case of chemicals. Similarly, in case of


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imports of tea, the values certified by Pakistan Tea Association shall be declared on thebill of entry for the purposes of assessment.

Next step is the Appraisement of the consignment. The designated customs officialsexamine the goods to ensure whether the particulars given in the bill of entry i.e. amount

of duties and taxes, PCT Heading etc. correspond with the goods imported. Providedthere is no contradiction with the particulars given in the bill of entry and the goodsactually imported, the case is marked to the principal appraiser of the assessment hall, forassessment of duties and taxes on the imported goods. On assessment of the duties andtaxes, the amount so assessed is deposited in the treasury and the goods are released.

8. Clearance Procedure for Yellow Bill of Entry:

The procedure for the yellow Bill of Entry is almost identical to the white bill of entryhowever, the only difference is that instead of clearing the shipment against cash, it isplaced in a bonded warehouse. The customs appraisal procedure remains the same,

however, in case of filing of yellow bill of entry, a No Objection Certificate is requiredfrom the bonded warehouse authority. In addition to NOC a surcharge amount equivalentto 2% of the customs assessed value of the shipment or such other rate, as is for the timebeing fixed by the CBR, is paid to the Government.

Bonded warehouse can be very helpful to business, which do not require the wholeshipment immediately released. It can be best utilized in case of shortage of cash amountwith an importer for the release of a consignment. It is a storage facility, where theconsignment is stored under secured conditions for a certain period of time that has beenpredefined. The shipment remains in the bonded warehouse against nominal charges for aspecified period until the importer requires part of whole of the shipment, which can becleared and released against the filing of green bill of entry.

9. Clearance Procedure against Green Bill of Entry:The procedure for clearance against green bill of entry is same as that of white bill ofentry except that it is filed to ex-bond the goods in whole or in part of the goods bondedagainst yellow bill of entry.

IMPORTANT ISSUE:Once the white bill of entry is filed for clearance of goods, it is not possible to transferthe consignment into bonded warehouse.

Where the owner does not have full Information about the consignment:In case an owner of a shipment is unable to make complete entry of the goodsimported in a bill of entry, he may make a declaration to that effect before theappropriate officer with the request to examine the goods. The appropriate officermay, subject to the conditions prescribed by the Collector, permit such officer toexamine the goods in the presence of an officer of customs or to deposit of suchgoods in a public warehouse without warehousing the same, pending the productionof such information.


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10. Clearance of Goods requiring immediate Release:An officer of customs not below the rank of Assistant Collector Customs may allowrelease of goods requiring immediate clearance, even prior to presentation of bill of entrythereof and subject to such conditions and restrictions as may be prescribed by the

Central Board of Revenue.

11. Assessment of duties / taxes

On delivery of the bill of entry, the goods or any part thereof is examined without delayfor the purposes of assessment of customs duty and other taxes thereon. This examinationis made in the following manner:First appraisal of the consignment: During first appraisal the case is forwarded to theappraisement hall where the specific percentage of goods imported is determined forexamination. The principal appraiser marks the case to the Inspector and Deputy

Superintendent for examination. The inspector after examining the goods marks the caseto the Deputy Superintendent for further approval. Provided the case is approved by bothof them, the case is referred to the Principal Appraiser for assessment of customs dutyand other taxes thereon.Thesecond appraisement of the shipment is carried out by the customs department inreference to the report forwarded by the principle appraiser along with documentssubmitted by the clearing agent for determination of customs duty.

12. Basis of calculation of duty:The customs duty calculation on the consignment is based on three different methods; thesame are:Declared Value: This is the value of the consignment as given on the invoice and shownin the bills of entry;Karachi Data Base Value: The value of the consignment is calculated on the recentprice of the commodity released from the report by the Karachi Collectorate from theirdata base; andEvidence Value: This value is based on the history of previous duty paid by the importerof the same commodity.

13. Release of Goods:After assessment of valuation the case is then forwarded to the Inspector - Out ofCharge for final release and issuance of a gate pass. Following documents are submittedto the Inspector for Processing:

a) Copy of Invoiceb) Copy of Packing Listc) Bill of Entry (Original Copy, Quadruplicate Copy and Statistical Copy)

With the issuance of gate pass, the importer is directed to deposit the amount of dutyassessed, warehouse charges, fines and penalties, if any, placed by the port authorities.Once the payment is made, the shipment is released and can be loaded and transported toits destination.


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14. Provisional Assessment of duty:Where it is not immediately possible to assess the customs duty on any imported goodsfor the following reasons:

That the goods require chemical or other test or

Further inquiry for the purposes of assessment or That all the documents or complete documents or full information pertaining to

those goods have not been furnished,

An officer not below the rank of Assistant Collector or Deputy Collector of Customs mayorder that the duty payable on such goods be assessed provisionally subject to thepayment of any additional amount or furnishing of bank guarantee for the purposes ofsecuring payment of duty, if any, payable on final assessment, by the importer, as suchofficer deems sufficient.

15. Limitation for Final Assessment:

In cases of provisional assessment of customs duty, the amount of duty actually payableis finally assessed within one year of the date of provisional assessment or such otherextended period not exceeding ninety days as may be allowed by the Collector ofCustoms concerned.

16. Clearance through Pakistan Customs Computerized System (PACCS)

In addition to the above, CBR has also started clearance of goods through PACCS withimmediate effect from May 01, 2005. The following procedure is followed underPACCS:-

Unique Identifiers

Registration of Users

Any person interested or required to interact online with PACCS may get himselfregistered as a user by submitting his application in Form-I to the Collector, ModelCollectorate of Customs, including any other information as may be required for thepurpose. Unique user identifiers for PACCS may be obtained from User ID Officesestablished for the purpose at designated places. Following need user IDs from PACCS:

1. Persons involved in import, export, transit or transshipment through any

container terminal2. Clearing agents representing a principal3. Shipping agents dealing with vessels or cargo cleared through any container

terminal4. Warehouse keepers or owners who receive or store cargo brought through any

container terminal5. ship chandlers engaged in business with vessels calling at container terminal


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6. government and semi-government departments including Board, Customs,Federal Excises, Sales Tax, Income Tax, State Bank of Pakistan, and NationalBank of Pakistan who are engaged in regulating import, export, transit ortransshipment of cargo through PACCS across the country.

Documents Required for Importers and Exporters

The unique user identifier shall be obtained by the user or his authorized representativewho shall appear in person before the User ID Office along with the followingdocuments:

1. Original new NTN certificate2. Original Memorandum of Association or partnership deed (not required in case of

sole proprietorships)3. Original NIC of the person obtaining the user ID4. Copy of NIC of any one of the directors / partners / owners.

5. A pay order of Rs 500/- in the name of collector Model Customs Collectorate6. Authority letter from the company (not required if the person receiving ID is theowner of a sole proprietorship)

7. Employment letter or company ID of the person receiving user IDs

(Copies of above documents except the authority letter will be retained forCustoms record and the originals will be returned on the spot.)

Documents Required for Clearing, Shipping or Warehouse Agents

1. Original license issued by Customs2. Original NIC of the person obtaining the user ID3. A pay order of Rs 500/- in the name of collector Model Customs Collectorate4. Authority letter from the company(not required if the person receiving ID is the

licensee)5. Employment letter or company ID of the person receiving user IDs (not requiredif the person receiving ID is the licensee)

(Copies of above documents except the authority letter will be retained for Customsrecord and the originals will be returned on the spot.)

Government departments, embassies, International Organizations etc.

1. Original FTN2. Original NIC of the person obtaining the user ID3. A pay order of Rs 500/- in the name of collector Model Customs Collectorate4. Authority letter from the head of office5. Employment letter or company ID of the person receiving ID

(Copies of above documents except the authority letter will be retained for


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Customs record and the originals will be returned on the spot.)

Procedure for allocation of unique user identifier

An officer of customs on duty at the User ID Office shall enter into PACCS completedata and information as per set of original documents so received, retain its copies, returnoriginals on the spot except the pay order and the authority letter, and proceed to allocatethe unique user identifier through the system after obtaining its proper receipt from therecipient who shall be required to feed in the password of his choice for security reasons.A user shall be at liberty to change his password on line whenever he wishes to do so.

17. Procedure under PACCSFor clearance under PACCS following requirements must be met:

The importer, and if clearance is desired through agent, both must have a PACCSuser ID. This user ID may be obtained from Model Customs Collectorate,

Customs House Karachi between 1000hours to 1400hours on all working days. Copy of the packing list and invoice of the cargo must be available inside the

imported containers. These documents are retained by the customs and are notreturned to the importer.

National Tax Number

No objection certification Number from any government department in case ofany restriction of import of an item by such department.

Free Tax Number FTN in case of exemption from income tax liability.

Minimum Computer System Requirements i.e.1. Internet Explorer 6.0 (or above)2. In case you wish to use off-line software for filing of Goods

Declaration: MS Office info Path 2003 (with MS Office 2003Service Pack 1)

3. High Speed Internet Access preferably a DDP connection throughCybernet

4. Regulatory Authorities like Government departments, Banks etc.would require static IPs to interact with PACCS

There is no need to file any document to the customs. All the declarations (Billsof Entry, shipping Bills etc.) are electronically available online.

18. Submission of Goods Declaration:

The Goods Declaration i.e. on line filing of bills of entry etc. may be filed on line at least24 hours before the arrival of the vessel. The duties and taxes are computed anddischarged (at any nearest online bank branch) by the importer before submission of thedeclaration to the Customs. On submission of the document the importer is granted anonline receipt in the shape of Customs Reference Number (CRN) also known as MachineNumber.


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19. Process of Declaration:The moment a CRN is allotted, the Risk Management System of PACCS commences theprocessing of the declaration. In case the customs are satisfied that the particularscontained in the declaration do not pose a threat to the country of the exchequer, thecargo is cleared in seconds and the importer is intimated online. However, in case a threat

is detected, detailed scrutiny including examination of the cargo is undertaken.

IMPORTANTPACCS has a highly sophisticated automated Risk Management System and designed todetect any illicit practices. Therefore, in order to avoid delays and confusion later it isadvisable to file your declaration carefully and to ensure that correct information isdeclared to customs. The Customs if not satisfied with the declaration may also require additional

information, verify certain documents, question value, HS code etc.

20. Difference of opinion over Assessment by the Customs:

In case the importer differs with the assessment of Customs he will be provided with anonline opportunity to record his grounds for differing with the Customs. This will initiatefirst review of the assessment. The first review will be conducted by an officer not belowthe rank of Principal Appraiser and the importer will have the right to appear in person ifhe so desire.

If after the first review, the importer is not satisfied with the decision of Customs,he is entitled to file a second review which will be conducted by an officer not below therank of Assistant Collector of Customs and the importer shall have the right to appear inperson if so desired by him.

In case the importer is still not satisfied with decision of the Customs, he may gethis cargo cleared from the port by furnishing security equivalent to the differentialamount. In such an event the case would be automatically forwarded to the valuationdepartment, HS committee etc. depending upon the nature of the dispute.

However, in case the importer does not clear your cargo by furnishing the security, hemay challenge the decision before the relevant appellate authorities.

21. Automated Customs Clearance Procedure (ACP):

In addition to the above, on some other main ports including Lahore, Peshawar etc. otherthan KICT, Customs Clearance procedure under ACP is also operative. The same ishowever, available to following eligible importers:

I. All the Federal / Provincial Governments, Public sector organization, Stateowned corporations and defence imports.


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II. All the importers, having import value more than Rs. 30 million duringlast twelve months will be eligible for ACP as per parameters laid down inimplementation strategy (para 3).

III. The import of risk prone commodities shall not fall in the preview of ACP.

IV. The clearing agents (upto five) who have been clearing goods of suchimporters in the past one year would be taken as nominated clearingagents, unless otherwise desired by such importers through application tothe Deputy Collector, Import Section or any proceedings have alreadybeen initiated against clearing agent under customs law or.

V. The importers who do not meet the ACP criteria may also apply to theCollector for special enrollment.

VI. The facility of ACP shall be withdrawn at any stage if it is found that a

case of misdeclaration or fiscal fraud exists or has been detected againstthe importer, (or a director in case of company / firm).

VII. The facility of ACP will be availed only for goods imported against validLC (letter of Credit) or registered bank contract.

21. Exception to the ACP:The ACP will not be available in following cases:

a) Where the Goods Declaration is filed prior to the arrival of thevessel under section 79 (1);

b) Import of scrap of all kinds, second hand machinery, job lot / stocklot goods;

c) Chemicals on the controlled list or useable in the manufacturing ofnarcotics, psychotropic substance or chemical weapons;

d) Items meant for re-export.

e) Banned / restricted items as per current Import Trade & ProceduresOrder;

f) Items in section II (Procedural Requirements) of current ImportTrade & Procedures Order, except CKD kits of motor cars andother motor vehicles, and trucks and buses, or unless allowed byCollector of Customs,

g) Items ordered to be excluded from ACP due to high risk, by theAppraisement Intelligence Branch, after approval of additional


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Collector in charge and notice issued by Additional Collector(Imports).

22. M/s. PRAL has been authorised by the customs authorities to feed the list of

names of importers in the data base to whom facility of ACP will be extended.This list is duly signed by all the Additional Collectors (Appraisement) and

Collector (Appraisement).

23.The system under ACP aims to process the customs declarations made at the

time of import by notified eligible importers, on the Goods Declaration (GD)

form, using Custom House computer. However, under the facility about 10%

of such declarations will be checked in detail randomly in order to ensure their

authenticity.

24. In case any discrepancies prejudicial to government revenue or import policy

are found in random checking or Post Clearance Audit etc, severe penal action

may be initiated against the importer as well as the Custom House Agent, in

accordance with Customs Act, 1969.

25. Unless the case is selected for random check, the computer system prints on

the Good Declaration, CLEARED UNDER ACP. All such Goods

Declarations shall not be presented in Assessment Group for manual

assessment or processing. The assessment for the purposes of duties and taxes

would be made automatically by the computer. The assessment aspect of suchGoods Declaration will be scrutinized under Post Clearance Audit / Post

Import Audit.

26. In case the case is not selected for random checking, following procedure is

followed for clearance of goods:

a. In case of FCL cargo Superintendent (cash) shall out of charge theGoods Declaration after duties and taxes have been paid. At thewharves, shed etc. the FCL cargo may not be examined. The container

seal shall be checked for being intact and its numbers verified. If theseal is found missing, broken or tampered, or its numbers do not tally,this fact will be endorsed in the computerized examination report anddetailed examination will be carried out.

b. In case of LCL cargo, the marks and numbers and total number ofpackages are tallied at wharves, sheds etc. The Goods Declaration ofLCL cargo shall be out of charge by Principal Appraiser (Shed). If


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the number of packages / quantities or marks and number do not tally,this fact will be endorsed in the computerized examination report anddetailed examination will be carried out.

c. The Examining Officer (exit gate) shall re-verify the container number

and seal number in case of FCL cargo, marks and numbers in case ofLCL cargo; and payment of duty stamp on the Goods Declaration,before goods are allowed out of customs area.

All imports pertaining to deletion programs of availing benefits of conditional /

concessionary SROs [ whereby certain security i.e. Indemnity Bond, Bank

Guarantee, etc is required to be submitted in group / bank guarantee cell ] shall be

allowed to avail the facility of ACP after completing the due procedure in the

group / Bank Guarantee Cell. Superintendent Cash will out of charge such

Goods Declarations after completion of process by the group.

Notwithstanding the above, as per the facility, the computer system at Customer

Service Centre at the ports may also randomly select GDs for detailed scrutiny

and processing (assessment) and examination of goods. Such GDs shall be

marked by computer system RANDOMLY SLECTED FOR DETAILED

PROCESSING AND EXAMINATION UNDER ACP. ALL SUCH Goods

Declaration will be presented in Assessment Groups and to shed examination staff

for examination as per examination order. In cases, where Goods Declaration

selected is for more than 10 containers the examination shall be of 20% of the

total number of containers, unless otherwise ordered by the Assistant Collector in

charge. The Principal Appraiser (Shed), after satisfying himself will out ofcharge all such Goods Declarations.

The facility of ACP will stand withdrawn on detection of any discrepancy or mis-

declaration, which shall be fed in the main computer system by the person / group

/ section making detection by filling out form ACP-2. This will form a part of the

company profile kept on the customs data base, unless otherwise order by the

Collector of Customs.

The Additional Collector of Customs, Appraisement in charge of Import Sectionhas been authorised to notify or de-notify the importers, or restrict certain types of

import or certain items of import from using the ACP.

It may be noted that in cases where the goods are cleared under the facility

of PACCS or ACP, only white bills of entry shall be used for clearance of


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goods against cash, in bond or out bond. However, in all other cases usual

mode of clearance of goods as described herein above shall be operative.

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