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<div class="Section1">

<p class="MsoNormal" style="margin-left:2.0in;text-indent:.5in"><span style="font-size:16.0pt;mso-bidi-font-size:12.0pt">GOVERNMEN </span><st1:country-region><st1:place><span style="font-size:16.0pt;mso-bidi-font-size:12.0pt">PAKISTAN</span></st1:place></st1:country-region><span style="font-size:16.0pt;mso-bidi-font-size:12.0pt"><o:p></o:p></span></p>

<p class="MsoNormal" style="margin-left:2.0in;text-indent:.5in"><span style="font-size:16.0pt;mso-bidi-font-size:12.0pt"><span style="mso-spacerun:yes">&nbsp;&nbsp;&nbsp;&nbsp; </span>REVENUE DIVISION<o:p></o:p></span></p>

<p class="MsoNormal" style="margin-left:1.5in;text-indent:.5in"><span style="font-size:16.0pt;mso-bidi-font-size:12.0pt"><span style="mso-spacerun:yes">&nbsp;&nbsp; </span>CENTRAL BOARD OF REVENUE<o:p></o:p></span></p>

<p class="MsoNormal" align="center" style="text-align:center"><span style="mso-bidi-font-weight:bold">******<o:p></o:p></span></p>

<p class="MsoNormal"><b><u><o:p><span style="text-decoration:none">&nbsp;</span></o:p></u></b></p>

<p class="MsoNormal" align="right" style="text-align:right"><span class="GramE">C.No.10(</span>4)/L&amp;P/99<span style="font-size:16.0pt;mso-bidi-font-size:12.0pt"><span style="mso-tab-count:
6">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><st1:city><st1:place>Islamabad</st1:place></st1:city>
<st1:date year="2003" day="25" month="9">the 25<sup>th</sup> September, 2003</st1:date><span style="mso-tab-count:1">&nbsp;&nbsp;&nbsp;&nbsp; </span></p>

<p class="MsoNormal"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" align="center" style="text-align:center"><span class="GramE"><b><u>CUSTOMS
GENERAL ORDER NO.09/2003</u></b>.</span></p>

<p class="MsoNormal" align="center" style="text-align:center"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" style="margin-left:1.0in;text-indent:-1.0in"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-1.0in"><span style="mso-tab-count:2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>The
Central Board of Revenue is pleased to order that the following further amendment
shall be made in the Customs General Order No.12 of 2002 dated 15.06.2002,
namely:-</p>

<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-1.0in"><span style="mso-tab-count:1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>

<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-1.0in"><span style="mso-tab-count:2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>In
the aforesaid Customs General Order, in <span class="SpellE">para</span> 105,</p>

<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-1.0in"><span style="mso-tab-count:2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>

<p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent:
-.5in;mso-list:l1 level1 lfo2;tab-stops:list 2.0in"><!--[if !supportLists]--><span style="mso-list:Ignore">(i)<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span><!--[endif]-->in sub-<span class="SpellE">para</span> (b)11, the words
�and invoice � shall be deleted;</p>

<p class="MsoNormal" style="text-align:justify"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent:
-.5in;mso-list:l1 level1 lfo2;tab-stops:list 2.0in"><!--[if !supportLists]--><span style="mso-list:Ignore">(ii)<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span><!--[endif]-->sub-<span class="SpellE">para</span> (b)18, shall be
substituted with the following, namely:-</p>

<p class="MsoNormal" style="text-align:justify"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" style="margin-left:2.0in;text-align:justify">�A revolving
bank guarantee/<span class="SpellE">Defence</span> Saving Certificates, submitted
by the bonded carrier at the time of licensing, except NLC, shall be taken into
account for covering the amount of duty, and taxes, fine and penalty, if any,
involved on the cargo intended to be transported from one port to other in case
of any eventuality like damage, pilferage, theft, fire accident causing loss to
the Government revenue;</p>

<p class="MsoNormal" style="text-align:justify"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent:
-.5in;mso-list:l1 level1 lfo2;tab-stops:list 2.0in"><!--[if !supportLists]--><span style="mso-list:Ignore">(iii)<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span><!--[endif]-->at the end of <span class="SpellE">para</span> (b)23,
after full stop, the following shall be added, namely:-</p>

<p class="MsoNormal" style="margin-left:2.0in;text-align:justify"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" style="margin-left:2.0in;text-align:justify">�<span class="GramE">inter-port</span> movement of the containers, after 24 hours, shall
be allowed on case to case basis subject to approval by the Additional
Collector of Customs.�</p>

<p class="MsoNormal" style="text-align:justify"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent:
-.5in;mso-list:l1 level1 lfo2;tab-stops:list 2.0in"><!--[if !supportLists]--><span style="mso-list:Ignore">(iv)<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span><!--[endif]-->sub-<span class="SpellE">para</span> (d)31 as amended
vide Customs General Order 06/2003 dated 22.07.2003, shall be substituted with
the following, namely:-</p>

<p class="MsoNormal" style="margin-left:1.5in;text-align:justify"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" style="margin-left:2.0in;text-align:justify">�The inter-port
movement of the containers shall be allowed round the clock. The movement after
sunset shall be allowed only under Customs escort. The container(s) moved from
exit gate of the entry port on a given day, shall reach at the entry gate of
the entry port on a given day, shall reach at the entry gate of the destination
port during the time as determined by the two ports/two Customs station while
keeping in view the movement track of the containers.</p>

<p class="MsoNormal" style="margin-left:2.0in;text-align:justify"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" style="margin-left:2.0in;text-align:justify">In case of any
delay <span class="SpellE">enroute</span>, a joint report shall be submitted by
the bonded carrier/ Customs escort to designated Customs officer regarding
reasons of delay in reaching the port of destination. A copy of the said report
shall be deposited with concerned Customs officer of port of entry also.</p>

<p class="MsoNormal" style="text-align:justify"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent:
-.5in;mso-list:l1 level1 lfo2;tab-stops:list 2.0in"><!--[if !supportLists]--><span style="mso-list:Ignore">(v)<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span><!--[endif]-->Annex-A to <span class="SpellE">para</span> 105 shall be
substituted with �Goods Declaration� to be duly signed by the shipping agent as
an application for inter-port movement of cargo. The words Annex-A, wherever
occurring in <span class="SpellE">para</span> 105, shall be substituted with the
words �Goods Declaration�.</p>

<p class="MsoNormal" style="margin-left:1.5in;text-align:justify"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" style="margin-left:1.5in;text-align:justify"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" style="margin-left:.5in"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal" style="margin-left:.25in;text-indent:.25in"><span style="mso-tab-count:3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>

<p class="MsoNormal" align="right" style="text-align:right"><span style="mso-tab-count:
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="mso-spacerun:yes">&nbsp;</span><span style="mso-tab-count:6">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><b style="mso-bidi-font-weight:normal">(Dr. <span class="SpellE">Naeem</span> Khan)<o:p></o:p></b></p>

<p class="MsoNormal" align="right" style="text-align:right"><b style="mso-bidi-font-weight:
normal"><span style="mso-tab-count:7">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span class="GramE">Secretary (Law &amp; Procedure).</span><o:p></o:p></b></p>

<p class="MsoNormal" align="right" style="text-align:right"><b style="mso-bidi-font-weight:
normal"><o:p>&nbsp;</o:p></b></p>

</div>




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