DISCLAIMER: All information has been given in good faith; however, the Readers must see actual text from Officials Websites of the Dept. and Libraries.
Import
Examination Manual
COLLECTORATE OF CUSTOMS
(APPRAISEMENT)
CUSTOM HOUSE
KARACHI.
Import
Examination Manual
Job Description of Examination Staff/Officers of Customs working at the Wharves
Custom House
Karachi
Job Description of Examining Officers
1. Receipt of bill of Entry
2. Scrutiny of documents
3. Inspection of goods
4. Selection for examination.
5. Kit for examination
6. Examination report
7. Confirmation of PSI Company’s Seal
8. Examination of vehicles
9. Procedure for scrap consignments
10. Delivery of goods
11. Transshipment to Foreign destinations.
12. Drawing of samples for Laboratory Test.
13. Duties at weigh-bridge
14. Exit gates
15. Examination of Auctionable Lots
16. Job Description of Appraising Officer
17. Job Description of Machinery Shed Appraiser (MSA)
18. Job Description of Principal Appraiser (Sheds)
19. Job Description of Assistant Collector (Sheds)
20. Appendix I-XXII
FOREWORD
Proper examination of imported goods is the most important function of Customs Staff to collect correct amount of taxes and to ensure quick and smooth clearances from Customs control. Departmental instructions in the form of Public Notice and Standing Orders etc., have been issued from time to time relating to examination of imported goods and working of the shed staff. It has, however, been observed that the due to the scattered nature of these instructions the Customs Staff are not adequately aware of the examination techniques for various items nor they properly know their responsibilities at various location of the wharves/examination places.
In order to acquaint the Customs Staff with requirements and techniques for examination of various import items and also to prescribe job description of each category of officers and staff posted at different locations of the wharves/examination places, an Examination Manual for Import goods has been prepared. Though this Manual deals with the situations essentially related to the areas of KPT wharves, it is equally helpful for the Customs personal dealing with examination of Import goods at any other Customs port/Stations. As against the traditional trend of such publications, this Manual is not of descriptive nature; rather it conveys direct guidance to the user in very brief form, by highlighting the crux of the point in bold words.
The Manual briefly indicates responsibilities of Examining Officers of all levels, Appraising Officer, Machinery Shed Appraiser, Principal Appraiser and Assistant Collector with regard to documentation, examination, storage, delivery and auction of import goods with adequate check lists and precautions. Guidelines provided in the Manual are based upon departmental instructions coupled with actual requirements of the department for examination of goods and experiences of officers and staff.
This Manual may, therefore, be treated as a guide for official and use besides other pre-cautions for correct examination and assessment of import goods. It is hoped that the Manual would be of a great help to the users in reporting the actual characteristic of all categories of import goods and also to man the clearance/disposal of import cargo at wharves/Customs Ports.
Draft of this Manual was circulated amongst all Collectorate and Karachi Custom House Agents Group for comments and proposals made by them, from where received, have also been included in the same, However, any suggestion to further improve upon this publications would be welcomed.
The efforts of Mr. Muhammad Ashraf Khan, Deputy Collector, Mr. Muhammad Khalid, Stenotypist and Mr. Muhammad Saeed, L.D.C. deserve special appreciation in preparing and compiling of this Manual.
Signed by
14.01.1996
(Muhammad Ramzan)
Collector of Customs
(Appraisement)
Karachi, the 13th January, 1996
EXAMINATION MANUAL
(JOB DESCRIPTION)
FOR THE EXAMINATION STAFF/OFFICERS OF
CUSTOMS WORKING AT THE WHARVES
JOB DESCRIPTION OF EXAMINING OFFICERS OF ALL GRADES/ RANKS
1. RECEIPT OF BILL OF ENTRY:
The following functions including scrutiny of documents and examination of goods shall be performed by the Examining Officers of all grades/cadres.
Only bill of entry marked for examination of goods in the area of jurisdiction of the concerned shed is to be entertained.
Area of Jurisdiction is to be determined from KPT stamp on bill of entry showing lodging of delivery order for the subject consignment.
Bill of entry not registered in the prescribed register (Appendix-I) of the concerned shed is not to be entertained.
The clearing agent should give declaration on B/E that the goods are ready for examination.
2. SCRUTINY OF DOCUMENTS:
Have all the relevant columns of 1B/E been duly filled by the clearing agent?
Are all the import document i.e. invoice, packing list, bill of lading, CRF, L/C etc attached with B/E.
Do the B/E, invoice and packing list bear stamp and signature of AO/PA of the Group concerned?
Who is the authorized to examine the goods under the Public Notice No. 48/93 dated 8.9.1993, as modified (Appendix-II) Examining Officer, Appraising Officer, Machinery Shed Appraiser or Principal Appraiser?
What are the requirements of examination order endorsed by the Group on reverse of the bill of entry?
If the B/E has been presented after undue delay of unloading of goods, what are the reasons for delayed examination of goods?
Has Section 82 been waived by the competent authority in case B/E is presented after one month of unloading of goods?
Has any amendment been made on B/E and by whom?
Has any claim for abetment/short shipment/short landing been made on the bill of entry?
3. INSPECTION OF GOODS:
Inspect the entire lot carefully.
Check the vessel’s name voyage and date as stenciled on the goods by KPT.
If the goods are not being presented in the Customs Examination hall of the shed, what are the reasons for conducting examination on ‘where-landed’ basis?
Note whether the entire consignment is stored at one place or at different places?
Tally the marks and number declared on the bill of entry with the ones appearing on the goods.
Check whether container is shipper’s load & count or otherwise. Exercise extra care in examination in case of Shipper’s load & count.
In case of container, tally the container number, shipper’s seal and PSI seal number with the ones declared in the bill of entry, bill of lading and CRF of PSI Company.
Count total number of items/packages/cartons presented of inspections and tally with the ones declared on the bill of entry and invoice/packing list.
4. SELECTION FOR EXAMINATION:
4.1 Select at least one carton/packages/item from the packing list of each category/specification/size of goods.
4.2 In case of single item of uniform packing, select one package of odd and even/different number out of every ten packages.
4.3 For items of multiple packing, select at least one package of each item of each specification /size.
4.4 Stamp and sign each packages selected for examination.
4.5 Where the packages do not have running number, indicate this fact in the examination report.
5. KIT FOR EXAMINATION:
5.1 At the time of examination a kit comprising of measuring type, magnifying glass, cutter, magnet, screw driver, vernier caliper, safety gloves, sealing wax and name stamp should be available with the Examiner.
6. EXAMINATION REPORT:
6.1 Give following information in the beginning of every examination report:-
a) IGM No. & Date___________Index No.__________CRF No.________
b) Location Shed No.__________Wharf___________________________
c) Inspected the whole lot comprising _____________cases/cartons/bags
d) Examined _________% selected cases/cartons bearing No.__________
e) Container Nos,______________FCL or LCL______________________
f) Container returnable or purchased by importer_____________________
g) Marks & Numbers__________________________________________
Give detailed examination report in the formats prescribed for different items under Standing Order No. 2/95(A) dated 6.2.1995, as modified (Appendix-III)
Indicate size, length, art No., Part No with name of machine/vehicle for which it is imported, grade, brand and number of pieces in each packing/ set as the case may be, for all goods i.e. foodstuff, cosmetics, toiletries, plastic-ware, glass-ware, bathroom accessories, small household electric/electronic goods, toys, spare parts and machinery parts etc.
Mention manufacturing date/year and expiry date/year in the report after verification of same physical examination of goods.
Ensure that declaration in bill of entry tally with the name/specifications, grade, composition and origin of goods mentioned on containers/bags/packages/cartons and other pickings.
Sign and stamp each package / carton / bag/label of packing the contents of which have been inspected / examined physically.
Keep the following check list in view while examining the goods and writing examination report:
DESUTFFING:
Are containers fully destuffed in the shed/yard and goods properly stacked?
If FCL container is examined on “Where landed” basis, whether container is fully destuffed.
If not destuffed fully, whether a gully/space is created inside the container for proper examination.
CONDITION/PACKING:
Are the goods in standard type of packing or in unusual packing?
What is the condition of packing/carton, sound or torn?
Are the drum/packing new, repainted or old/used?
What is the apparent condition of goods-standard or defective?
In case of double packing or multiple/multi layer wrapping, remove wrapping material to verify that description/ quality/ origin/ quantity etc on original packing and covers/wrappings is the same.
DESCRIPTION/QUANTITY:
Is the actual description of goods exactly as declared?
Is the quantity per cartons/package found exactly as declared?
Have any undeclared items/goods found in the consignment/ container? Give actual description and classification of undeclared goods.
Dose total number/quantity given in packing list tally with the declaration on B/E?
WEIGHT OF GOODS:
What is the actual weight of goods as per unit/bag/carton?
What is the actual tare weight?
Is the total net weight as per declaration on B/E and B/L?
Is difference in declared gross and net weight normal?
ORIGIN OF GOODS:
Is origin of goods same as declared?
In case no origin is marked on goods/cartons, indicate this fact in the examination report with possible origin?
Is a certificate of origin as per notification No. 2(13)/71 dated 27.2.1993 attached in original?
Are there any trade marks or I/O marked on goods which have not been declared ?
Is there any evidence of I/O change or label change or marks change?
AMENDMENTS:
Have the requisite amendments been allowed by Import Section if marks and number and other particulars of goods differ with those on import documents ?
In case a few packages do not contain declared marks & number, has IGM & Index number and B/E number been indicated on such packages with red marking after due approval by Assistant Collector.
PRECONDITIONS:
Have the detected discrepancies been reported in the examination report?
Has the examination report and other documents like invoice/packing list, literature etc been signed and stamped?
Has the sample been drawn as per prescribed procedure in para 12 of this manual?
Ensure that no other goods are stuffed in hollow space/capacity of declared goods/cartons/packing/vehicles.
7. CONFIRMATION OF PSI COMPANY’S SEAL AND MARKS & NUMBER
7.1 Goods imported under PSI Scheme shall be examined keeping in view instructions contained in Standing Order No. 9/95 dated: 15.51995.
7.2 In case where Seal No. of the PSI Company or Marks & Number, thereof to be verified on container/package without examination of the goods, scrutinize the documents before actual inspection to ensure that all documents are genuine and duly singed by the Group Appraising Officer and no discrepancy is found.
Inspect the container/packages carefully.
Whether seal of container in intact?
Whether the Marks and number of packages are unaltered?
Indicate date, time and place of such inspection.
Give the following information in the inspection report:-
IGM No. & Date_________Index No.________CRF No.______________
b) Location Shed No.____________Wharf___________________________
c) Inspected the whole lot comprising_________________cases/cartons/bags
d) Container Nos________________________________________________
e) PSI Seal Nos.________________________________________________
f) Marks & Numbers____________________________________________
g) Container returnable or purchased by importer______________________
8. EXAMINATION OF VEHICLES:
Besides observing the formalities relating to scrutiny of documents, inspection and examination as mentioned herein before, indicate the following in examination report of vehicles:
Description of Vehicle:
Ascertain description with the help of manufacturer’s catalogue/certificate or original registration or information supplied by the local agent of manufacturer.
Make/Model
Type
Chassis No.
Engine No.
Capacity
Year of Manufacture
Date of registration (old vehicles)
FITTINGS:
8.8 |
Air conditioner, indicate missing parts and their value in case of incomplete air conditioner. |
Yes/No |
8.9 |
Power Steering |
Yes/No |
8.10 |
Radio |
Yes/No |
8.11 |
Tape Recorder/Deck |
Yes/No |
8.12 |
Heater |
Yes/No |
8.13 |
C/Lighter |
Yes/No |
8.14 |
Clock |
Yes/No |
8.15 |
Seat Belt |
Yes/No |
8.16 |
Side Mirror |
Yes/No |
8.17 |
Arm Rest |
Yes/No |
8.18 |
Head Rest |
Yes/No |
8.19 |
Carpet |
Yes/No |
8.20 |
F/Mat |
Yes/No |
8.21 |
Radial Type |
Yes/No |
8.22 |
Auto Defoger |
Yes/No |
8.23 |
Tinted Glasses |
Yes/No |
8.24 |
Sun top Roof |
Yes/No |
8.25 |
Matching bumper |
Yes/No |
8.26 |
Power Windows |
Yes/No |
8.27 |
Any other Additional Accessories |
Yes/No |
8.28 |
Any other Additional Information |
Yes/No |
In case of availability of any/all of the aforesaid fittings, the Examiner shall circle (O) the ‘Yes’ sign against such fittings. If any of the fittings is not available, he shall circle (O) the “No” sign. It shall also be ensured that no superior parts/accessories and additional fittings are available except standard and optional accessories mentioned in the catalogue of the vehicle.
9. PROCEDURE FOR SCRAP CONSIGNMENTS:
9.1 Follow the guidelines/check list indicated in paras 1 to 8 regarding scrutiny of documents, selection of packages, and examination report.
DESUTFFING OF SCRAP:
Ensure that scrap consignments are de-stuffed and examined at specified places and not in the sheds/yards
Get prior information from KPT about the Schedule of destuffing of containers.
Ensure that all the containers of one consignment are destuffed at one place.
Report to PA/AC if the desuffing takes place in the night.
Physically witness desuffing of containers.
Get segregated the lots of mixed scrap before examination.
Prepare estimated inventory of goods destuffed with number of serviceable items and quantity and weight with percentage of different types of scrap.
All the items imported in scrap should be segregated in a way that each item is easily visible.
EXAMINATION OF SCRAP:
Get a declaration from importer/ Clearing Agent regarding quantity and weight of serviceable items/ scrap items respectively.
Examine the consignment on the same day when the B/E is registered in the shed after compliance of procedure of destuffing of scrap stated above.
Indicate on B/E the location of the consignment with the observation that the consignment is lying at one specific place or at different places.
Give physically condition of serviceable items alongwith their part No., size, length, capacity, specification, weight and additional items of fitted with serviceable auto parts/motors/machinery.
While reporting any portion of the consignment as re-rollable scrap or re-meltable scrap keep following declaration in mind, as provide under CGO 1 of 1979:
Re-rollable scrap: Iron and steel re-rollable scrap represents scrap having a thickness of 10mm and above and weighting 1.5 kg and above consisting mainly of mill rejects like ingots, blooms, slabs and billets crop ends and include deformed rejects from reheating furnaces, scrap from continuous rolling mills and cuttings of sheets and plates whether in pieces or in rolled strips having width not exceeding 100 mm, rejected, mis-rolled and old pitted shafting in pieces, old girders, used rail and plates pieces, scrap from ship etc.
Re-meltable scrap: Iron and steel re-meltable scrap represents scrap resulting from the cuttings, shaping or other mechanical working of iron and steel which is in such form and state as is not fit for being used for any purpose except for rewinning for recovery of metals as a result of the process of remelting and it generally comprises of unusable shredded or broken pieces of iron and steel or of articles of iron and steel compressed together or otherwise.
While reporting certain items as unserviceable (e.g. engine) in a consignment of used auto parts indicate whether fully or partially damaged. In case of partially damaged items, give value of the components which are formed as re useable in an engine/machine etc.
Mark bill of entry to MSA in case certain machinery of unusual nature/sophisticated items either oiled or not have been imported.
Keep handy the list indicating types of all scrap and used autoparts with their approved values, duty rates and incidence of leviable taxes (Appendix-IV).
Send bill of entry to Principal Appraiser/MSA in case of import of items for which no value has been fixed by Deputy Collector (Sheds).
DELIVERY OF SCRAP CONSIGNMETS:
9.20 Delivery of scrap consignments of all items must be supervised by concerned Examiner.
9.21 At the time of delivery check up the B/E that duties have been paid as per examination report of the sheds.
9.22 Ensure serviceable items-wise/scrap category-wise delivery to ascertain excess quantity/weight.
9.23 Ensure that confiscated items are detained at the time of delivery.
9.24 Make arrangement with KPT for safe custody of detained goods under proper receipt.
10. DELIVERY OF OTHER GOODS:
10.01 Delivery of consignments needs to be supervised to ascertain actualquantity/weight/serviceability/importability/composition/conditons/sizes and specification of goods.
10.2 Besides making endorsement on duplicate B/E particulars of consignments the delivery of which is intended to be monitored should be entered in the prescribed register and a report thereto to be submitted to the Principal Appraiser (Appendix-V).
10.3 Keep a copy of B/E for which goods are to be delivered from the shed under Customs supervision.
10.4 Delivery is to be supervised by officer who examined the consignment.
10.5 Note that delivery in high walled trucks is to be supervised.
10.6 Ensure item-wise delivery to ascertain shortage/excess etc.
10.7 Indicate registration number of the vehicle with weight of goods on duplicate/triplicate copy of bill of entry.
10.8 Delivery to be stopped and reported to Assistant Collector if undeclared/excess goods are found in the consignment.
10.9 If some of the goods/packages are found in the Nil marks in a consignment, “content agree certificate” and delivery thereof should not be given without examination and approval of the Assistant Collector.
11. TRANSHIPMENT TO FOREIGN DESTINATIONS:
11.1 Assistant Collector (Import Section) to give Transshipment Permit for transshipment of goods to foreign destination in accordance with SRO-698(I)/73 dated 17.5.1973 (Appendix-VI) after due scrutiny of documents and necessary reports from shed staff.
11.2 Transshipment permit in respect of un manifested cargo shall be given after inspection/examination of the un manifested goods through the Assistant Collector (Sheds).
11.3 After obtaining “let export” from the Export Collectorate transshipment goods to be reloaded on the outgoing vessel under escort of Preventive Collectorate.
11.4 Report of escorting and physical transshipment of goods to be submitted by the escorting staff to Assistant Collector (Import Section).
11.5 A copy of mate receipt in respect of transshipment goods to be submitted by concerned Shipping Agent to Assistant Collector (Import) for record purposes.
12. DRAWING SAMPLES FOR LABORATORY TEST:
12.1 Follow guidelines provided in Public Notice No. 37/95(A) dated 12.7.1995 (Appendix-VII) for sampling and laboratory test.
12.2 Before drawing sample check that the test memo is duly filed in all respects by the Clearing Agent and concerned Group.
12.3 Use hand gloves while drawing the sample.
12.4 Always draw sample in duplicate and get each simple by importer/Clearing Agent and also affix seal and sign after properly sealing these samples.
12.5 Avoid body contact while drawing sample of electro plating chemicals, insecticides and isocyanates.
12.6 Do not shake vigorously ether, liquid, peroxide & ammonia and dangerous petroleum due to their explosive nature.
12.7 Use neat, clean and free from any odour container for sample.
12.8 Draw sample 1 kg in case of solid goods.
12.9 In case of chemicals, essential oils, solvents and vegetable oil draw sample upto 100 ml in glass bottle after shaking the drums.
12.10 Draw sample of varnish and resin in solvent composite material after mixing properly.
12.11 Draw sample of fatty substances of Chapter-15 of Pakistan Customs Tariff after liquefying the materials.
12.12 Draw sample of pulp about one kg from the middle layer of the bale and pack immediately in plastic bag and seal its mouth by heating.
12.13 Draw sample of paper and textile fabrics in one meter length after removing 3 or 4 layer from the reel.
12.14 In case of items different colours/specifications are found in a consignment under one declaration, draw sample of each item and report this fact on bill of entry and test memo.
12.15 Label the sample with all particulars of B/E and signature.
12.16 Seal the sample in such manner that content of the sample could not be replaced.
12.17 Deliver the sample to laboratory on the same day under proper receipt.
13. DUTIES AT WIEGHBRIDGE:
13.1 Ensure that weighbridge is in sound condition and functioning properly.
13.2 Ascertain tare weight of the empty vehicles ensuring that no other person/goods, except one driver, is available on vehicle while taking tare weight.
13.3 Keep a watch that the vehicle is properly placed at weigh-bridge at the time of weighment.
13.4 Maintain the tare weight of each vehicle in the prescribed register (Appendix-VIII).
13.5 Maintain and follow one tare weight of those vehicles which frequently enter into the port area.
13.6 Ensure that all goods the delivery of which is subject to weighment are brought at weigh-bridge.
13.7 Excess weight upto one% or 250 kg, whichever is less, in a consignment for home consumption is not to be allowed unless leviable extra duty is paid under the orders of Assistant Collector.
13.8 In case of excess weight in bond Safe Transportation bill of entry, ensure that additional bond is produced under the orders of Assistant Collector before allowing clearance.
13.9 In case of excess weight in T.P cargo, all copies of T.P should be got amended from import section before allowing delivery.
13.10 Endorse excess weight on duplicate triplicate copy of B/E and sign the weightment card of KPT weigh-bridge as provided under standing Order No. 3/92-(A) (Appendix-IX)
13.11 Send weekly statement of excess weight and extra recovery to the Assistant Collector (Appendix-X)
14. EXIT GATES:
Ensure that bill of entry, invoice, packing list etc are duly signed and stamped by Appraiser and Principal Appraiser of group and Examining Officer and countersigning officer of sheds without any unauthorized cutting etc.
Check up whether the goods have been examined by appropriate officer i.e. *E.O./A.O./P.A/A.C.
Keep watch on the delivery of suspicious consignment.
Ensure that goods being cleared from the Exit Gate are covered under the presented B/E and are according to its marks and number.
Ensure that no vehicle passes out of KPT gate without a B/E containing examination report as prescribed under para 8 of this Manual.
Whether weighment slip/receipt of KPT weighbridge accompanies with the goods, the weighment of which is necessary?
Ensure that sizes of cartons/packages etc are same as given in the examination report, besides tallying other particulars.
Ensure that all defence cargo is cleared on Defence Vehicle unless otherwise authorized in writing by Assistant Collector.
Ensure that T.P Cargo is transshipped on the notified vehicles of the approved carriers.
Check the T.P Cargo is duly sealed by M/s. Brinks before the removal from KPT.
Ensure that only notified goods of T.P are transshipped on flat-bed trucks without sealing of M/s. Brinks.
Whether special permission has been granted to authorized carriers by Assistant Collector for transportation of over dimension T.P cargo on private vehicles?
Ensure that door of 40 ft T.P. Container faces the driver’s cabin while going out of KPT gates.
Ensure that the door of 2x20 ft T.P. Container loaded on a vehicle faces each other at the time of removal from the KPT.
Note that no goods pass-out from KPT gate without valid Gate pass of KPT duly accompanied by B/E/Delivery order of Auction/T.P/Letter of Assurance of EHQ.
Ensure that no fake stamp/signature are affixed and goods are cleared after payment of taxes.
Maintain a register (Appendix-XI) pertaining to clearance from exit gate and submit weekly report to Assistant Collector about the working of the gate.
15. EXAMINATION OF AUCTIONABLE LOTS:
15.1 Whether lot number is given on the auctionable lot?
Is quantity, quality and weight of the lot as per B-Book/IGM?
What is the present condition of the goods and packing thereof?
Is there any apparent shortage in the lot vis-à-vis B-Book?
Indicate whether the lot pertains to excess cargo or unclaimed cargo or confiscated goods or left over goods or sweeping or defence cargo or Government Department cargo or Afghan cargo or perishable cargo or re-imported cargo.
In case of food/edible item give date of manufacture, expiry and shelf life, if available.
Give detailed examination report and observations on Reserve Price (R.P) Sheet.
Fill in all columns of R.P Sheet relating to examination.
Note date, time and place of examination on R.P sheet with name stamp and signature.
On checking from KPT, indicate on R.P sheet if the lot is detained by any department or relates to court case.
Follow the aforementioned check lists relating to inspection, examination and delivery of goods.
16. JOB DISCRIPTION OF APPRIAISNG OFFICER (SHEDS):
16.1 The Appraising Officer shall have the same duties and follow the same check list as prescribed for the Examining officer in respect of receipt of bill of entry, scrutiny of documents, inspection of goods, selection of packages for examination and physical examination as well as writing of the examination report on bill of entry. In addition to these duties the Appraising Officer shall have the following responsibilities.
Give appropriate PCT heading of examined item.
Check the applicability/admissibility if exemption/concession under any notification has been claimed.
Ensure application of the conditions and restrictions of import policy.
Give view about value where declared value is found on lower side. Attach evidence, if any, and refer the B/E to the Principal Appraiser.
Appraise the value of auctionable lots clearly giving the basis of valuation.
Assist the Principal Appraiser in file work.
17. JOB DESCRIPTION OF MACHINERY SHED APPRAISER (MSA):
Follow the check lists prescribed for Examining Officer relating to scrutiny of documents, inspection of packages, selection and examination of goods of PCT Chapter 84,85,90, medical furniture and lights of chapter 94 and other articles for mechanical or technical use under their respective headings.
Check that invoice/packing list/catalogue/literature/ mill test certificates etc are original (not fake) and duly signed and stamped by the A.O. Group.
Scrutinize the above documents with regard to description, value, classification, specification, make & model, application of SRO and conditions thereof etc.
Select machinery/packages considered crucial for valuation, classification, specifications, and application of SRO.
Examine the machinery physically to verify the declared description, size, capacity, specifications, classifications, valuation, application of the claimed SRO and application of CGO-17/94. (Appendix-XII)
Indicate in Examination report whether or not machinery is re-conditioned/overhauled/repainted/repaired and mention correct quantity of spares/accessories etc which are to be assessed under their respective heading of the tariff.
See whether undeclared machinery/parts/items are found in the container/consignment viz-a-viz packing list.
Ensure that there is no cavity/hollow space in all types of machinery including construction machinery and refrigerator/deep freezer/casing/T.Vs etc and nothing undeclared is stuffed inside.
Report whether accessories/parts imported with the machinery are genuinely assessable with machinery or otherwise.
17.10 In case of used machinery give year of manufacture, extent of use and physical condition besides other information and appraise value indicating any of the following basis:-
VALUATION OF MACHINERY
Indicates as to which the following procedure for evaluating machinery has been adopted:-
Value after allowing depreciation on the value of new machinery under CGO 22 of 1983 or 8 of 1983 (Appendix-XIII) and (Appendix-XIV), as the case may be.
Value based on any Public Notice/Standing Order/practice. (mention the number with date)
Appraised value of similar machinery in previous imports.
Value comparison with identified machinery.
Value appraised on weight basis in case of very old/absolute/machinery (at least one US dollar per K.G)
Value appraised on the basis of cost of raw material.
Value based on previous CRF.
Value appraised on any other basis (to be specified).
Maintain and updated prices of old and used machinery cleared from time to time from the port.
Give value of auctionable lots of machinery put to auction keeping in view the present physical condition.
18. JOB DESCRIPTION OF PRINCIPLE APPRAISER (Sheds):
18.1 Work as over-all incharge for the area of jurisdiction and ensure that examination reports are written in full compliance of aforesaid prescribed procedure.
Distribute the work amongst Appraising Officers, Examining Officers and Ministerial Staff of shed/area.
Ensure that goods relating to the ship allotted to a specified shed are examined only by E.O/A.O/ of that shed.
Re-examine at least 10% of bills of entry countersigned daily and mention the particulars in the shed register.
Make arrangement in coordination with KPT shed Inspector ensuring that destuffing of containers in the shed/container yard takes place in the presence of designated Examining Officer.
Get the auction able goods examined and R.P prepared.
Maintain information relating to ship-wise and Index-wise cargo lying un cleared in the shed/yard.
Issue notices under section 82 after 30 days of filing of IGM for uncleared goods lying in the shed/yard.
Collect ship-wise Preliminary Outrun Report (PORs) from officer incharge of KPT.
Scrutinize the PORs relating to excess cargo, defective cargo and short landed cargo for proper examination, storage and delivery/auction thereof.
Ensure that Direct Delivery and Prior Release of authorized goods/cargo is given as per Standing Order No. 8/1972 and SRO-61(I)/94 dated 22.1.1994 (Appendix-XV) & (Appendix-XVI) and a report (Appendix-XVII) is submitted to Assistant Collector concerned on completion of delivery.
Make arrangements for adequate supervision of import, movement, storage, examination and delivery of containers in the yards of containers Operators at the concerned yards, as provided under Office Order No. 6/95 (A) dated 26.12.1995 (Appendix-XVIII).
Monitor working of the KPT cage and get monthly statement of un-cleared goods from the cargo for auction purposes.
Monitor import, clearance and auction of notified perishable goods (Appendix-XIX) stored in the shed/containers.
Send report to AC (Auction) if any consignment of perishable item is not cleared within seven days of arrival/landing.
Prepared weekly list of all consignments lying in the shed/yard with nil marks and give special attention to the examination and delivery of such consignments. Weekly report to this effect is to be submitted to Assistant Collector (Sheds).
Ensure that packages for which “correct agree certificate” is sought are properly re-examined before allowing delivery.
JOB LOT/STOCKS LOT GOODS:
Examine job lot/stock lot goods keeping in view the following check-list and send examination report to Assistant Collector (Sheds) for counter signatures:-
Prior to examination of such goods Clearing Agent/Importer should declar
ed on Bill of Entry the attributes rendering the goods stock/job lot.
b) In case of mix consignment of job lot and stock lot get declaration from Clearing Agent/Importer regarding percentage of each category.
c) ensure that documents i.e. letter of credit/contract and invoice etc clearly confirms the goods as stock lot or job lot, as the case may be.
d) Factory rejected and reconditioned goods not to be treated as job/stock lot goods.
e) Keep in view the instructions contained in CGO-6/1984 (Appendix-XX) regarding examination and assessment of stock/job lot goods.
f) Job lot goods are different in sizes, specifications or color and are of inferior quality. These are in no case of standard length, width/thickness or may indicate job-number other than for importer.
g) Stock lot goods are of standard sizes, specifications or color. Due to longer storage their quality is slightly depreciated. The date of manufacture should be at least more than one year old.
h) On examination of goods/contradict the attributes declared on Bill of Entry keeping in view condition of the goods and correspondence with the supplier submitted with the Bill of Entry.
i) Examination report indicate basis for accepting/rejecting any goods as of stock lot/job lot/ factory rejected conditioned.
SHORT SHIPMENT/SHORT LANDING
Examine consignments of short shipment/ short lading goods as per following check-list and send examination report to Assistant Collector (Sheds) for countersignatures:-
Obtain clear information from the clearing agent on bill of entry whether the shortage of goods, which are otherwise included in the import invoice, is on account of short shipment or short lading.
Consult truck note/tally sheet prepared at the time of de-stuffing of cargo in the shed/container yard.
Consult the report of Insurance Company/Surveyor prepared at the time of unloading of goods.
Examine POR/FOR of KPT to judge the claim for short shipment/short landing.
Obtain contention of the shipping agent in respect of short landing of goods.
Call for certificate from the concerned bank regarding repatriation of foreign exchange in respect of short shipped goods.
See whether the packages are in sound condition or torn condition.
Is there any room in the packages for stuffing of the goods?
If the packages are in sound condition having no room for restuffing and the other documents like truck note/tally sheet, surveyor report, POR etc confirm the shortage, Assistant Collector (Sheds) may allow the request/claim.
Ensure that instructions of public notice no. 45/95-(A) (Appendix-XXI) regarding speedy clearance of imported goods are strictly followed.
Ensure that the goods of all bills of entry registered in the shed/yard upto 2.00 P.M are examined on the same day and prescribed daily report (Appendix-XV) to this effect is sent to the Assistant Collector.
Keep watch that E.O/A.O gives examination reports in the prescribed formats.
Keep record of Bill of Entry and duty bills of extra recoveries.
Create information networking to keep an eye on doubtful consignments.
Maintain laboratory sample test register prescribed vide Public Notice No. 37/95 (A) dated 12.7.1995.
Attend to complaints/grievances of clearing agents/importers.
Maintain a register for monitoring performance of staff with regard to supervised deliveries.
Monitor monthly performance of the staff working in the shed.
Provide prescribed monthly report and statements to Assistant Collector by 2nd day of next month.
Submit weekly repot to Assistant Collector (sheds) regarding major events, attendance position of staff and detections made during the week.
19. JOB DESCRIPTION OF ASSISTANT COLLECTOR (SHEDS):
19.1 Keep liaison with concerned DTM(KPT), Assistant Collector (Preventive), Assistant Collector (Import Section), Shipping Agent, Representative of Customs Agents, Terminal Operators, Embarkation Headquarter, NLC, Railways, other approved carries and M/s. Brinks etc to resolve day to day problems at the wharf relating to import, destuffing, movement, storage, examination and delivery of import cargo.
19.2 Supervise the working of staff and their daily attendance.
Monitor Posting/transfer of staff in the area of jurisdiction.
Make yard/shed-wise regular arrangements with shipping Agents/terminal operators and KPT for de-stuffing of containers in the presence of shed staff and preparing inventory of goods, to be sent to Auction section, in case any container remains un-cleared/detained after ten days of arrival.
Ensure that perishable goods are put to auction before expiry/perishing.
Notices for un-cleared goods are issued as per section 82 of the Customs Act, 1969.
Inspect at least one office of Principal Appraiser every week and submit report to Deputy Collector (Sheds).
Inspect the exit gates including weighbridge fortnightly and report working thereof to Deputy Collector (Sheds).
Put up monthly report (Appendix-XXII) showing total number of bills of entry received, examined and details of detections made and problems confronted to Deputy Collector (Sheds).
Examine the goods involving abatement as per provisions of Section 27 of the Customs Act, 1969 keeping the following check-list in view:-
Whether the importer/Clearing Agent has made proper representation on bill of entry for claim of abatement prior to examination of goods.
What are the basis of the claim?
Whether damage occurred to the goods during voyage or during unloading of goods.
Consult truck note/tally sheet prepared at the time of unloading of goods for confirmation of the claim of abatement.
Consult POR/FOR of KPT to verify the claim of abatement.
Before physical examination verify whether the container/package is intact or damaged/opened/torn.
Examine the goods physically to verify the claim of damage as represented by the importer/Clearing Agent.
While assessing the extent of damage and diminution of value consult the surveyor’s report prepared by the Insurance Company/Surveyor of Shipping Agent.
Transshipment and movement of containers from wharf to wharf is allowed/supervised and no goods are unloaded alongside or removed from wharf to wharf or allowed transshipment except under specific permission.
All valuation and examination disputes are resolved on the date when reference are received from Customs Staff, importers and Clearing Agents.
Keep liaison with laboratory incharge to ensure that samples are regularly receive from each shed in the prescribed manner.
Re-examine at least five consignments of various items daily lying in different sheds.
Make arrangement for scrutiny of IGMs and issue detention orders to KPT/Shipping Agents for detailed examination of doubtful consignments.
Ensure that all records prescribed in this Manual are maintained in the prescribed formats and adequate analysis of the record/statements/reports is carried out to safeguard Government revenue /interest.
Appendix-I
SHED/YARD EXAMINATION REGISTER
S.No. |
Time of Registration |
IGM No. & date |
Index No. |
Machine No. & Date |
Importer Name |
1 |
2 |
3 |
4 |
5 |
6 |
Q
Clearing Agent |
CHAL NO. |
PCT |
Description |
Quantity |
Weight |
Import Value |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
S.R.O. Claimed |
Rate of Duty |
Rate of Sales Tax |
Import Origin |
Discrepancy found in Examination |
14 |
15 |
16 |
17 |
18 |
Extra Recovery due to Examination |
Examined by Date & Time |
B/E out Charged |
Remarks |
19 |
20 |
21 |
22 |
Appendix-II
GOODS TO BE EXAMINED BY SHED APPRIASER/MSA
PUBLIC NOTICE NO. 48/93-(A) (AS MODIFIED)
Examination of goods in the following cases will be conducted by Shed/Appraiser/MSA only and not by the Examining Officer:-
Components imported under deletion programme for the assembly of automobiles, electrical applications, spares for plant and machinery, auto parts, paper and paper products. T.V, refrigerator, deep freezers, air conditioners, vehicle.
Pharmaceutical raw materials.
Items liable to any restrictions under current import Policy Order.
Medical and Surgical equipments.
Arms and ammunitions.
Items declared in Chapter 90.
All duty free imports and imports chargeable to Customs duty @ 10% and below excluding defence stores.
2. After having examined the goods listed above, the bill of entry shall be submitted by the Appraising Officer directly to the Principal Appraiser (Sheds) for counter verification/signature.
3. All other items shall be examined by the examining officers and Bill of Entry shall be submitted directly to Principal Appraiser (Sheds) for counter verifications/signature.
Appendix –III
Government of Pakistan
Appraisement Collectorate
Custom House, Karachi
No.DCA-III/MISC/05/95. Dated: 06.02.1995
STANDING ORDER NO. 02/95(A)
Subject: Procedure for Examination of goods by the Sheds Staff (As modified).
It has been observed that the examination reports being recorded by the examination staff at sheds are stereo-type and contain similar particulars/information for goods falling under different PCT headings/chapters despite the fact that the requirements of each chapter/group differ from one another. Such sterco-type reports prove insufficient to meet the needs of the Appraising Groups resulting in disputes, delays, wrong classification and incorrect assessment of the goods.
2. It is, therefore, imperative that examination reports are written in such a manner that reports of shed staff sufficiently cater for the needs of each group/PCT chapter. For this purpose suggestions were invited from each Group to indicate all the material particulars/information which they require to be recorded in the shed reports to ensure correct classification, valuation and speedy clearance.
3. Keeping in view the proposals of the Groups, formats of examination reports for each group have been devised and are annexed with the direction that hence forth the examination reports of goods falling under respective chapters/Groups shall be recorded on bill of entry by the Shed staff as per these formats.
4. It would be personal responsibility of the examination staff at the sheds to ensure that their reports contain all the information required in the formats or any other information necessary for correct assessment by the concerned group/chapter/items. Any deviation from these instructions shall be viewed seriously. All the Principal Appraisers of the groups shall report to DCA (Sheds) if any examination report is recorded by shed staff neglecting the requirements of the respective format.
Signed by
(Muhammad Ramzan)
Encl: As above Collector
Enclosures of 1SO 02/95 (A) Bulk Oil
Oil Section (P)
Particulars of Examination Report by the Customs Shed Staff
I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date________________
Location Tank No.______________ Terminal Name_______________________________________
P.W.L No._________________________________________________________________________
Inspected the whole lot comprising(containers/ M. Tons/ Liters/Kilograms):______________________
Examined:___________________% in Tank No.__________________________________________
Vessel Name:______________________________________________________________________
Physical verifications:
Description________________________________________________________________________
Quantity (kgs /M.Tons /Liters/Gallons):
i) 1B/L quantity:______________________________________________________________
ii) Ullage quantity:____________________________________________________________
iii) Discharged quantity:________________________________________________________
Declared value:____________________________________________________________________
Specifications:_____________________________________________________________________
PCT Heading:_____________________________________________________________________
Weight (Gross/Net):________________________________________________________________
Confirmation of bulk import:__________________________________________________________
Origin:___________________________________________________________________________
Other:___________________________________________________________________________
Objective verifications:
Is sample forwarded to group/lab? (No. with date):_______________________________________
Has the value been appraised (if yes, mentioned the A.V.):_________________________________
Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date__________
(Signature with seal all documents No Packing List with No. & Date _____
E.O. A.O. P.A. (Shed) A.C.A.
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
PCT Ch: 1 to 27
Group-I
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M. No & Date:______________ 2. Index No.____________3 C.R.F. No & Date____________
4. Location Shed No.______________ Wharf __________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers
6. Examined ________________%: selected cases/bags/cartons bearing No.__________________
7. Container Nos.__________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL________
9. Marks & Nos.___________________________________________________________________
10. Physical verifications:
a) Sr. No. Detailed Description Origin quantity PCT heading
(in PCS/ Weight)
i) ___________________________ __________ _______________ _______________
ii) ___________________________ __________ _______________ _______________
iii) ___________________________ __________ _______________ _______________
iv) ___________________________ __________ _______________ _______________
v) ___________________________ __________ _______________ _______________
b) Total weight (gross/net) ________________________________________________________
c) Manufacturing date____________________________________________________________
d) Expiry date__________________________________________________________________
e) Shelf Life (in case of food item) _________________________________________________
f) Confirmation with PPRO/Quarantine Certificate No._________________________________
g) Confirmation of outer packing (single / double/ Tripple / Quadruplicate___________________
h) Number of pieces in one Carton / Packing / Set_____________________________________
ij) Confirmation of IPO conditions__________________________________________________
k) Garden and grade (for Tea only) ________________________________________________
l) Other ______________________________________________________________________
11. Special remarks (if any) _________________________________________________________
12. Objective Verifications
a)Is sample forwarded to group/lab? (No. with date):______________________________________
b) Has the value been appraised (if yes, mentioned the A.V.):________________________________
c) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date________
(Signature with seal all documents No Packing List with No.&Date ____
E.O. A.O. P.A. (Shed) A.C.A.
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
PCT Ch. 28, 29, 31-34, & 38
Group-II
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date_____________
4. Location Shed No.______________ Wharf ___________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers
6. Examined ________________%: selected cases/bags/cartons bearing No.___________________
7. Container Nos.___________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_________
9. Marks & Nos.___________________________________________________________________
10. Physical verifications:
a) Sr. No. Detailed Description Origin Quantity PCT heading
(in PCS/ Weight)
i) ___________________________ __________ _______________ _______________
ii) ___________________________ __________ _______________ _______________
iii) ___________________________ __________ _______________ _______________
iv) ___________________________ __________ _______________ _______________
v) ___________________________ __________ _______________ _______________
b) Specification:_________ ________________________________________________________
c) Total Weight (Gross/Net)________________________________________________________
d) Unit of Packing:______________________________________________________________
e) No. of Pieces in each packing/set:________________________________________________
f) Verification of conditions of Import Policy (for pesticide/insecticide):______________________
g) Chemical Name:________________________________________________________ _____
h) For dyes:____________________________________________________________________
i) Manufacture’s name: _____________________________________________________
ii) Supplier’s name:_________________________________________________________
iii) Colour Index No.________________________________________________________
iv) Strength:______________________________________________________________
v) Physical form:___________________________________________________________
ij) Description on container/packing:________________________________________________
k) Test Report No.______________________________________________________________
l) Is catalogue/literature consulted:_________________________________________________
m) Other:_____________________________________________________________________
11. Special remarks (if any) ________________________________________________________
12. Objective Verifications:_________________________________________________________
a) Is sample forwarded to group/lab? (No. with date):____________________________________
b) Has the value been appraised (if yes, mentioned the A.V.):______________________________
c) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date________
(Signature with seal all documents No Packing List with No. & Date ___
d) Is any additional sheet of exam report attached?_______________________________________
E.O. A.O. P.A. (Shed) A.C.A.
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
Tyres & Tube
Group-III
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M. No & Date:______________ 2. Index No.____________3 C.R.F. No & Date_____________
4. Location Shed No.______________ Wharf ___________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers.
6. Examined ________________%: selected cases/bags/cartons bearing No.___________________
7. Container Nos.___________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_________
9. Marks & Nos.___________________________________________________________________
10. Physical verifications:
a) Sr. No. Detailed Description Origin Quantity PCT heading
i) ___________________________ __________ _______________ _______________
ii) ___________________________ __________ _______________ _______________
iii) ___________________________ __________ _______________ _______________
iv) ___________________________ __________ _______________ _______________
v) ___________________________ __________ _______________ _______________
b) Whether new or used?__________________________________________________________
c) With or without rim?____________________________________________________________
d) Size, Ply/Pattern:_____________________________________________________________
e) Brand:______________________________________________________________________
f) Radial or non-radial:___________________________________________________________
g) Tubeless or with tube:_________________________________________________________
h) Bus/Truck/Tractor Type:________________________________________________________
ij) Tractor front or rear tyres:_______________________________________________________
k) Tractor Front type whether continuously vertically stripped or not?_______________________
l) If the tyres carry inscription “Manufactured under Licence”, indicate name of licensee._______
m) Other tyres (e.g. industrial, solid ________________________________________________
n) Total Weight (e.g. industrial, solid rickshaw etc):_____________________________________
o) Other:_______________________________________________________________________
12. Objective Verifications:
a) Is sample forwarded to group/lab? (No. with date):_____________________________________
b) Has the value been appraised (if yes, mentioned the A.V.):_______________________________
c) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date________
(Signature with seal all documents No Packing List with No. & Date _____
d) Is any additional sheet of exam report attached?_____________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
PCT Ch. 39 to 48
Group-III
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date_____________
4. Location Shed No.______________ Wharf ___________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers.
6. Examined ________________%; selected cases/bags/cartons bearing No.___________________
7. Container Nos.___________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_________
9. Marks & Nos.___________________________________________________________________
10. Physical verifications:
a) S. No. Detailed Description Origin Quantity PCT heading
i) ___________________________ __________ _______________ _______________
ii) ___________________________ __________ _______________ _______________
iii) ___________________________ __________ _______________ _______________
iv) ___________________________ __________ _______________ _______________
v) ___________________________ __________ _______________ _______________
b) Specifications:________ ________________________________________________________
c) Test Report No.___________________________ d) Total Weight (Gross/Net)______________
e) Grade/Code No. Shown on goods____________ f) Grammage (in case of paper):__________
g) Size:___________________________________ h) Brand._____________________________
ij) Origin:_________________________________ k) Unit of Packing:_______________________
l) Is catalogue/literature consulted:_________________________________________________
m) Verification of conditions of Import Policy__________________________________________
n) Is it news print paper or otherwise (in case of paper only):_______________________________
o) Are goods deteriorated/joblot/stocklot from appearance: (%of serviceable goods qty/weight alongwith
description: _______________________________________________________________________
____________________________________________________________________________
q) Special remarks (if any):________________________________________________________
12. Objective Verifications:
a) Is sample forwarded to group/lab? (No. with date):_____________________________________
b) Has the value been appraised (if yes, mentioned the A.V.):_______________________________
c) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date________
(Signature with seal all documents) No Packing List with No. & Date _____
d) Is any additional sheet of exam report attached?______________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
Plastic Scrap
Group-III
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date__________
4. Location Shed No.______________ Wharf ________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers.
6. Examined ________________%: selected cases/bags/cartons bearing No._________________
7. Container Nos._________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_______
9. Marks & Nos.___________________________________________________________________
10. Physical verifications:
a) Detailed Description Appraised Value Quantity PCT heading
b) Broker/worn out articles of plastic not useable for
their original purpose ______________ _________ ________
c) Manufacturing waste (shaving/dust/trimming): ______________ _________ ________
d) Plastic scrap of polymers of ethylene: ____________ ________ _______
e) Weight and % age of EVA sheet scrap: ____________ ________ _______
f) Scrap other than plastic: ____________ ________ _______
g) Single thermoplastic material in primary form: ______________ ________ _______
h) EVA Sheets: ______________ _________ _______
a) Upto 5mm thickness: ______________ _________ ________
b) Above 5mm thickness: ______________ _________ _______
ij) Other serviceable goods: ______________ __________ _______
k) Total Weight (Gross/Net):_______________________________________________________
l) Special remarks (if any):_______________________________________________________
m) Origin:____________________ _________________________________________________
n) Other:______________________________________________________________________
12. Objective Verifications: _________________________________________________________
a) Is sample forwarded to group/lab? (No. with date):____________________________________
c) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date__________
(Signature with seal all documents No Packing List with No. & Date _____
d) Is any additional sheet of exam report attached?______________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
Paper Waste/Paper Scrap
Group-III
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date__________
4. Location Shed No.______________ Wharf ________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers.
6. Examined ________________%: selected cases/bags/cartons bearing No._________________
7. Container Nos._________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_______
9. Marks & Nos.___________________________________________________________________
10. Physical verifications:
a) Detailed Description Appraised Value Quantity PCT heading
b) Mixed paper scrap not separately packed: ______________ _________ ________
c) Dictionaries scrap if separately packed: ______________ _________ ________
d) Old news papers scarp, if separately packed: ____________ ________ _______
e) Magazine scrap, if separately packed: ____________ ________ _______
f) Other scrap: ____________ ________ _______
g) Serviceable packing material ______________ ________ _______
h) Serviceable packing material containing inspection of foreign brand/origins ______________ _________ ______
ij) Other packing material (specify description, weight and %age): ______________ __________ ______
k) Obsene, Anti Islam, Anti State material: ______________ __________ ______
l) Special remarks (if any):_________________________________________________________
m) Total Weight (Gross/Net):_______________________________________________________
n) Origin: ______________________________________________________________________
o) Other: ______________________________________________________________________
12. Objective verifications: _________________________________________________________
a) Is sample forwarded to group/lab? (No. with date):____________________________________
b) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date_________
(Signature with seal all documents) No Packing List with No. & Date __
c) Is any additional sheet of exam report attached?_______________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
Leather Scrap
Group-III
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date__________
4. Location Shed No.______________ Wharf ________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers.
6. Examined ________________%: selected cases/bags/cartons bearing No._________________
7. Container Nos._________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_______
9. Marks & Nos.___________________________________________________________________
10. Physical verifications:
a) Detailed Description Appraised Value Quantity PCT heading
b) Paring and leather pieces less than 3”: ______________ _________ ________
c) Leather pieces of 3” and above: ______________ _________ ________
d) Other serviceable articles of leather: ____________ ________ _______
e) Special remarks (if any): ____________ ________ _______
f) Total weight (Gross/Net): ____________ ________ _______
g) Origin:__________________________________________________________________________
h) Other:________________________________________________________________________
12. Objective Verifications: _________________________________________________________
a) Is sample forwarded to group/lab? (No. with date):____________________________________
b) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date_________
(Signature with seal all documents) No Packing List with No. & Date ____
c) Is any additional sheet of exam report attached?_______________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
Rubber Scrap
Group-III
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date__________
4. Location Shed No.______________ Wharf ________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers.
6. Examined ________________%: selected cases/bags/cartons bearing No._________________
7. Container Nos._________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_______
9. Marks & Nos.__________________________________________________________________
10. Physical verifications:
a) S.No. Detailed Description Appraised Value Quantity PCT heading
b) Rubber waste paring, broken/cut articles: ______________ _________ ________
c) Cut tyres/tube into pieces: ______________ _________ ________
d) New tyres with size and ply: ____________ ________ _______
e) Old and used tyres and size and ply:
a) With rims (quantity): _______________ __________ _______
b) Without rims (quantity): _____________ ________ ______
f) Baggomatic bladder scrap not useable for original purposes: ____________ ________ ______
g) Serviceable rubber sheets: ______________ _________ _______
h) Serviceable conveyer belts and V-belts:
a) New: ______________ _________ _______
b) Stock lot/serviceable ______________ _________ _______
ij) Serviceable rubber printing blankets (Mention size and brand) ___________ _________ _______
a) With textile backing ______________ _________ _______
b) Without textile backing ______________ _________ _______
k) Special remarks (if any): ______________ _________ _______
m) Total Weight (Gross/Net):
n) Origin: ______________________________________________________________________
o) Other:_______________________________________________________________________
12. Objective Verifications: _________________________________________________________
a) Is sample forwarded to group/lab? (No. with date):____________________________________
b) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date_________
(Signature with seal all documents) No Packing List with No. & Date ____
c) Is any additional sheet of exam report attached?_______________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
PCT Ch. 49 to 71
Group-IV
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date_____________
4. Location Shed No.______________ Wharf ___________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers.
6. Examined ________________%; selected cases/bags/cartons bearing No.___________________
7. Container Nos.___________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL______
9. Marks & Nos.___________________________________________________________________
10. Physical verifications:
a) S. No. Detailed Description Origin Quantity PCT heading
i) ___________________________ __________ _______________ _______________
ii) ___________________________ __________ _______________ _______________
iii) ___________________________ __________ _______________ _______________
iv) ___________________________ __________ _______________ _______________
v) ___________________________ __________ _______________ _______________
b) Specifications: ________________________________________________________________
c) Weight: (Gross/Net):____________________________________________________________
d) Whether contain in any objectionable, obscene, anti state or anti Islam printed material:_______
e) Whether raw cotton, carded or combed, (in case of cotton):______________________________
f) Whether worn clothing contain ties, leather jackets, purses, bags,_________________________
toys, carpets, hand kerchief, unstitched cloth and real fur:
g) Whether quarantine certificate from Plant Protection Department produced:_________________
ij) Other:________________________________________________________________________
11. Special remarks (if any):__________________________________________________________
12. Objective verifications:
a) Is sample forwarded to group/lab? (No. with date):______________________________________
b) Has the value been appraised (if yes, mentioned the A.V.):_______________________________
c) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date__________
(Signature with seal all documents) No Packing List with No. & Date _______
d) Is any additional sheet of exam report attached? _________________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
Metal Scrap
Group-V
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date__________
4. Location Shed No.______________ Wharf ________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers.
6. Examined ________________%: selected cases/bags/cartons bearing No._________________
7. Container Nos._________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_______
9. Marks & Nos.________________________________________________________________
10. Physical verifications:
a). Different types of scrap in the consignment:
Description Quantity PCT heading
i) Pure Aluminum Wire Scrap: _______________ _______________
ii) Stainless steel Scrap: _______________ _______________
iii) Aluminum Structure Scrap including window door cutting scrap: ___________ ________________
iv) Aluminum Acsr/Wire Scrap: _____________ ________________
v) Radiator Scrap: _____________ ________________
vi) Broken Aluminum Autoparts scrap without steel attachment: _____________ __________________
vii) Aluminum insulted can scrap ______________ __________________
viii) Pendensor Pipe scrap: ______________ ___________________
iv) Aluminum insulted cable scrap: _____________ ________________
x) Copper cable Scrap/Recover scrap: _____________ ________________
xi) PVC cable/pipe cutting scrap: _____________ ________________
xii) Aluminum Dross: _____________ ________________
xii) Compressor Scrap: _____________ ________________
xiv) Iron remeltable scrap: _____________ ________________
xv) Aluminum foil scrap (backed): _____________ ________________
xvi) Aluminum Broken Autoparts with iron Attachments: _____________ ________________
xi) Iron steel shredded scrap: _____________ ________________
xi) Iron steel press bundle scrap: _____________ ________________
b) Serviceable Autoparts/Machinery/Items in the consignment:
Description Origin Unit Value Quantity PCT heading
i) _________________ _______ __________ ____________ ____________________
ii) _________________ _______ __________ ____________ ____________________
iii)_________________ _______ __________ ____________ ____________________
iv)_________________ _______ __________ ____________ ____________________
v)_________________ _______ __________ ____________ ____________________
12. Objective Verifications:
a) Is sample forwarded to group/lab? (No. with date):____________________________________
b) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date__________
(Signature with seal all documents) No Packing List with No. & Date ______
c) Is any additional sheet of exam report attached?_______________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
PCT Ch. 72 to 83
Group-III
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date_____________
4. Location Shed No.______________ Wharf ___________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers.
6. Examined ________________%; selected cases/bags/cartons bearing No.___________________
7. Container Nos.___________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_________
9. Marks & Nos.___________________________________________________________________
10. Physical verifications:
a) S. No. Detailed Description Origin Quantity PCT heading
i) ___________________________ __________ _______________ _______________
ii) ___________________________ __________ _______________ _______________
iii) ___________________________ __________ _______________ _______________
iv) ___________________________ __________ _______________ _______________
v) ___________________________ __________ _______________ _______________
b) Specifications: ________________________________________________________________
c) Total Weight: (Gross/Net):________________________________________________________
d) Whether prime or secondary quality:________________________________________________
e) If secondary quality, indicate:-______________________________
i) Nature of packing (mill packing/warehouse packing):_____________ ii) Size and gauges:__________
iii) Any surface defects:____________________________ iv) Edges position (even/uneven):___________
v) condition of coating:_______________________ vi) Whether rusty or not:________________
vii) Position of corners (dentend or bended):_________viii) Whether mix lot or uniform lot:_____________
f) Is the SRO applicable:_____________________________________________________________
g) Other:_________________________________________________________________________
11. Special remarks (if any):_________________________________________________________
12. Objective verifications:
a) Is sample forwarded to group/lab? (No. with date):______________________________________
b) Has the value been appraised (if yes, mentioned the A.V.):_______________________________
c) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date_____________
(Signature with seal all documents) No Packing List with No. & Date _______
d) Is any additional sheet of exam report attached? _________________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
PCT Ch. 84
Group-VI
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date_____________
4. Location Shed No.______________ Wharf ___________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers.
6. Examined ________________%; selected cases/bags/cartons bearing No.___________________
7. Container Nos.___________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_________
9. Marks & Nos.___________________________________________________________________
10. Physical verifications:
a) S. No. Detailed Description Origin Quantity PCT heading
i) ___________________________ __________ _______________ _______________
ii) ___________________________ __________ _______________ _______________
iii) ___________________________ __________ _______________ _______________
iv) ___________________________ __________ _______________ _______________
v) ___________________________ __________ _______________ _______________
b) Specifications: ___________________________________________________________________________
c) Model:___________________________________ d) Part No._____________________________________
e) Art No.__________________________________ f) Speed/working capacity:________________________
g) Manufacture date:_________________________ h) Extent of use:________________________________
ij) New or old or reconditioned or repainted:________ k) Mode of Packing:_________________________
l) Complete or incomplete machine:_______________ m) Total Weight (Gross/Net):___________________
n) Basis of Assessed Value:______________________ o) Assessed value if used machinery:_____________
p) Whether SRO applicable or not?________________ q) Whether locally manufactured or not:__________
s) Other___________________________________________________________________________________
11. Special remarks (if any):___________________________________________________________________
12. Objective verifications:
a) Is sample forwarded to group/lab? (No. with date):______________________________________________
b) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date_________________
(Signature with seal all documents) No Packing List with No. & Date ________________
c) Is any additional sheet of exam report attached? _________________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
PCT Ch. 85 & 90 to 97
Group-VI
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date_____________
4. Location Shed No.______________ Wharf ___________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers.
6. Examined ________________%; selected cases/bags/cartons bearing No.___________________
7. Container Nos.________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_______
9. Marks & Nos._________________________________________________________________
10. Physical verifications:
a) S. No. Detailed Description Origin Quantity PCT heading
i) ___________________________ __________ _______________ _______________
ii) ___________________________ __________ _______________ _______________
iii) ___________________________ __________ _______________ _______________
iv) ___________________________ __________ _______________ _______________
v) ___________________________ __________ _______________ _______________
b) Specification: ________________________________________________________________________
c) Model:___________________________________ d) Part No.__________________________________
e) Art No.__________________________________ f) Speed/working capacity:____________________
g) Manufacturing date:_________________________ h) Extent of use:____________________________
ij) New or old or reconditioned or repainted:________ k) Mode of Packing:________________________
l) Complete or incomplete machine:_______________ m) Total Weight (Gross/Net):_________________
n) Basis of Assessed Value:______________________ o) Assessed value if used machinery:___________
p) Whether SRO applicable or not?________________ q) Whether locally manufactured or not:________
r) Description and quantity of spares and accessories:_________________________________________
s) Other________________________________________________________________________________
11. Special remarks (if any):_________________________________________________________________
12. Objective verifications:
a) Is sample forwarded to group/lab? (No. with date):__________________________________________
b) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date_________________
(Signature with seal all documents) No Packing List with No. & Date ___________
c) Is any additional sheet of exam report attached? _________________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
Auto Parts of all Chapters
Group-VIII
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M. No & Date:______________ 2. Index No.____________3 C.R.F. No & Date_____________
4. Location Shed No.______________ Wharf ___________________________________________
5. Inspected the whole lot comprising__________________ cases, bags/ Packages / Containers.
6. Examined ________________%; selected cases/bags/cartons bearing No.___________________
7. Container Nos.___________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_________
9. Marks & Nos.___________________________________________________________________
10. Physical verifications:
a) S. No. Detailed Description Part No. Brand Origin Quantity PCT heading
i) ________________ ___________ __________ ___________ _________ _______________
ii) ________________ ___________ __________ ___________ _________ _______________
iii) ________________ ___________ __________ ___________ _________ _______________
iv) ________________ ___________ __________ ___________ _________ _______________
v) ________________ ___________ __________ ___________ _________ _______________
b) Specifications: _______________________________________________________________________
c) Total Weight: (Gross/Net):______________________________________________________________
d) Name of manufacturer:_________________________________________________________________
e) Art No:______________________________________________________________________________
f) Is the SRO applicable:__________________________________________________________________
g) Other:______________________________________________________________________________
11. Special remarks (if any):______________________________________________________________
12. Objective verifications:
a) Is sample forwarded to group/lab? (No. with date):___________________________________________
b) Has the value been appraised (if yes, mentioned the A.V.):_____________________________________
c) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date__________________
(Signature with seal all documents) No Packing List with No. & Date ___________
d) Is any additional sheet of exam report attached? _________________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
PCT Ch. 85 to 89
Group-III
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date_____________
4. Location Shed No.______________ Wharf ___________________________________________
5. Inspected the whole lot comprising__________________ cases/bags/ packages /containers.
6. Examined ________________%; selected cases/bags/cartons bearing No.___________________
7. Container Nos.__________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_________
9. Marks & Nos.___________________________________________________________________
10. Physical verifications:
a) Description of Vehicle:
i) Make/Model ________________ ii)Type_______________ iii) Chasis No._____________________
iv) Engine No. ________________ v)Capacity_______________ vi) Year of manufacture____________
vii) Date of Registration (old vehicle)_________________________________________________________
b) Fittings:
i) Air conditioner_________ ii) Indicate missing parts:________ iii) Incomplete_____ iv) Air conditioner________________
c) Objective Verification:
i) Power Steering. Yes No ii) Radio Yes No
iii) Tape Recorder/Deck Yes No iv) Heater Yes No
v) Cigarette Lighter: Yes No vi) Clock Yes No
vii) Seat Belt Yes No viii) Side Mirror Yes No
ix) Arm Rest: Yes No x) Heat Rest Yes No
xi) Carpet Yes No xii) F/Mat Yes No
xiii) Radial Tyres Yes No xiv) Auto Defgor Yes No
xv) Tinted Glasses Yes No xvi) Sun top Roof Yes No
xvii) Matching bumper Yes No xviii) Power Windows Yes No
xix) Any other additional accessories Yes No
xx)Any other additional information:__________________________________________________
____________________________________________________________________________
xxi) Are all the declaration as per packing list & B/E? Signature with Seal all document) Yes No
Invoice No. with date:_____________________ Packing list No. With Date:__________________
xxii) Is any additional sheet of exam report attached?________________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
Imports relating to Public Sector, Deletion
Programme, Oil Companies & Diplomats
Group-III
Particulars of Examination Report by the Customs Shed Staff
1. I.G.M.No & Date:______________ 2. Index No.____________3 C.R.F. No & Date_____________
4. Location Shed No.______________ Wharf ___________________________________________
5. Inspected the whole lot comprising__________________ cases/bags/ packages / containers.
6. Examined ________________%; selected cases/bags/cartons bearing No.___________________
7. Container Nos.___________________________________________________________________
8. Status of Containers, (owned by importer or shipping line):______________FCL or LCL_________
9. Marks & Nos.___________________________________________________________________
10. Physical verifications:
a) S. No. Detailed Description Origin Quantity PCT heading
i) ___________________________ __________ _______________ _______________
ii) ___________________________ __________ _______________ _______________
iii) ___________________________ __________ _______________ _______________
iv) ___________________________ __________ _______________ _______________
v) ___________________________ __________ _______________ _______________
b) Specification: _______________________________________________________________________
d) Total Weight (Gross/Net):______________________________________________________________
f) Whether goods conform to:_____________________________________________________________
i) Deletion programme:________________________________________________________________
ii) Petroleum concessions:_____________________________________________________________
g) Whether goods in CKD condition or SKD condition:_____________________________________________________
h) Items not covered in deletion programme (in case of import under deletion programme):________________________
ij) No. and date of Exemption letter duly verified by the Group (in case of diplomatic import)______________________
k) No. and date of Exemption letter duly verified by the Group (in case of diplomatic import)_____________
l) Whether all goods are covered under claimed SRO:__________________________________________
m) Other:_____________________________________________________________________________
11. Special remarks (if any):______________________________________________________________
12. Objective verifications:
a) Is sample forwarded to group/lab? (No. with date):___________________________________________
b) Has the value been appraised (if yes, mentioned the A.V.):_____________________________________
c) Are all the declarations as per invoice packing list & B/E? Yes Invoice No. with date__________________
(Signature with seal all documents) No Packing List with No. & Date ___________
d) Is any additional sheet of exam report attached? ____________________________________________
E.O. A.O/M.S.A. P.A. (Shed) ACA (Shed)
(Signature with Seal) (Signature with Seal) (Signature with Seal) (Signature with Seal)
DIFFERENT TYPES OF SCRAP
S. No. |
DESCREPTION |
PCT HEADING |
MINIMUM VALUE PER/ TON IN US $ |
TOTAL TAXES INVOVLES AS ON NOV, 1998 |
1 |
2 |
3 |
4 |
5 |
1) |
Aluminum Acsr Wire Scrap including unserviceable coil |
7602.0000 |
850 |
18372/- |
2) |
Aluminum Beverage Can Scrap |
7602.0000 |
680 |
14697/- |
3) |
Aluminum Bottle Caps Scrap |
7602.0000 |
700 |
15129/- |
4) |
Aluminum Broken Autoparts |
7602.0000 |
400 |
8645/- |
5) |
Aluminum Mis Scrap consisting of Sheet Cutting, broken untensilspressed or loose |
7602.0000 |
930 |
20101/- |
6) |
Aluminum Structure Scrap including window door cutting scrap |
7602.0000 |
1230 |
26585/- |
7) |
Aluminum Tooth paste tube without plastic cork, briquette or loose. |
7602.0000 |
750 |
16210/- |
8) |
Aluminum insulted cable scrap |
7602.0000 |
616 |
13314/- |
9) |
Broken Aluminum Autoparts scrap without any steel attachment. |
7602.0000 |
780 |
16585/- |
10) |
Aluminum Dross (not in pure form) |
2620.1900 |
400 |
8645/- |
11) |
Condensor pipe scrap more than 10 ft length |
7602.0000 |
525 |
11347/- |
12) |
Condensor pipe scrap upto 10 ft lenth |
7602.0000 |
450 |
9726/- |
13) |
Condensor Pipe Scrap over 20 ft lenth |
7602.0000 |
600 |
12968/- |
14) |
Pure Aluminum Wire Scrap |
7602.0000 |
780 |
16858/- |
15) |
Radiator Scrap consisting of aluminum, brass, copper or rubber bundled or loose |
7602.0000 |
780 |
16858/- |
16) |
Waste/Scrap Resulting from Manufacture /Mech working of Sandhiched Al. Sheet in Small Brokent Pieces/Cuttings. |
7602.0000 |
570 |
12320/- |
17) |
Scrap consisting of aluminum foil with backing of paper/plastic; including painted, I acquired printed and anodized aluminum foils |
7602.0000 |
673 |
14546/- |
18) |
Mix Aluminum Scrap Painted/Anodized Material |
7602.0000 |
900 |
19452/- |
19) |
Radiator Copper Scrap |
7404.0000 |
1200 |
20988/- |
20) |
Copper Cable Scrap |
7404.0000 |
630 |
11018/- |
21) |
PVC cable/pipe cutting scrap |
3915.1000 |
280 |
9500/- |
22) |
Plastic waste & Scrap |
- do - |
350 |
11872 |
23) |
Iron steel scrap (Shredded) |
7204.4100 |
185 |
4734 |
24) |
Iron Steel pressed Bundle scrap |
7209.4900 |
168 |
4297/- |
25) |
Iron/steel pressed Bundle of tin cutting |
7204.3000 |
200 |
5116/- |
26) |
Compressor Scrap |
7204.2900 |
250 |
8567/- |
27) |
Remeltable Iron steel scrap |
7204.2900 |
185 |
6339/- |
28) |
Stainless steel scrap |
7204.2100 |
809 |
27724/- |
29) |
Recoverable copper in scrap |
7404.000 |
1200 |
20986/- |
SERVICEABLE ITEMS IN THE SCRAP
S.NO. |
ITEMS |
WITHOUT (KGS) |
MIN VALUE TO BE APPLIED (US$) |
1. |
(A) SIX CYLINDER OLD & USED DIESEL ENGINE WITH HEAD AND GEAR BOX. (B) SIX CYLINDER OLD AND USED DIESEL ENGINE WITHOUT HEAD AND GEAR BOX. |
600
560
|
381
288 |
2. |
FOUR CYLINDER PETROL ENGINE WITHOUT HEAD |
200 |
119 |
3. |
GEAR BOX FOR HTV |
100 |
71 |
4. |
DIFFERENTAL OVER 8 STUDS AND ABOVE |
560 |
250 |
5. |
DIFFERENTIAL 6 STUDS |
300 |
150 |
6. |
DIFFERENTIAL LESS THAN 6 STUDS |
110 |
72 |
7. |
AXLE SHAFT |
25 |
14 |
8. |
HUB CUTTING OF HTV |
200 |
70 |
9. |
HUB CUTTING OF LTV |
70 |
20 |
10. |
DIFFERENTIAL CUTTING FOR HTV |
140 |
79 |
11. |
DRIVING SHAFT FOR LTV (3 PCS SET) |
|
14 |
12. |
AXLE FRONT |
15 |
22.50 |
13. |
CHASSIS FRAM FORTRUCK OUT INTO PIECES |
275 |
166 |
14. |
RIMS OF TRUCK (ALLOY RIMS WILL BE DOUBLE THAN PRICES OF ORDINARY RIMS) |
60 |
20 |
15. |
RIMMS OF OTHER SMALL VEHICLE (ALLOY RIMS WILL BE DOUBLE THAN PRICES OF ORDINARY RIMS) |
20 |
6 |
16. |
SHOCK ABSORBOR (LTV) PER PAIR |
10 |
7.50 |
17. |
CAR BUMPER ALL KINDS |
20 |
19 |
18. |
HYDROULIC JACK FOR CRANES. |
190 |
101 |
19. |
SMALL JACK |
2 |
2.50 |
20. |
WHEEL CAP LTV |
2 |
2.50 |
21. |
MOTOR CYCLE RIM |
15 |
9 |
22. |
MOTOR CYCLE ENGINE |
20 |
21 |
23. |
SCOOTER TYRE WITH RIM |
10 |
9 |
24. |
MOTOR CYCLE BODY |
85 |
50 |
25. |
SIX CYLINDER DIESEL ENGINE WITHOUT HEAD |
450 |
141 |
26. |
FOUR CYLINDER DIESEL ENGINE WITHOUT HEAD |
350 |
129 |
27. |
FOUR CYLINDER DIESEL ENGINE WITH HEAD AND ACCESSORIES WITHOUT GEAR BOX |
350 |
129 |
28. |
THREE CYLINDER DIESEL ENGINE ACCERSSORIES WITHOUT GEAR BOX |
250 |
100 |
29. |
THREE CYLINDER DIESEL ENGINE WITHOUT HEAD |
200 |
61 |
30. |
SIX CYLINDER PETROL ENGINE OLD AND USED WITH ACCERSSORIES WITHOUT GEAR BOX |
500 |
222 |
31. |
SIX CYLINDER PETROL ENGINE WITHOUT HEAD |
400 |
141 |
32. |
FOUR CYLINDER PETROL ENGINE WITHOUT ALL ACCERSSORIES WITHOUT GEAR BOX |
250 |
106 |
33. |
THREE CYLINDER PETROL ENGINE WITH ALL ACCESSORIES WITHOUT GEAR BOX |
250 |
106 |
34. |
THREE CYLINDER PETROL ENGINE WITHOUT HEAD |
100 |
36 |
35. |
ENGINE HEAD PER CYLINDER |
20 |
6 |
36. |
ENGINE BLOCK PER CYLINDER |
50 |
12 |
37. |
DIFFERENTIAL CUTTING FOR LTV |
25 |
20 |
38. |
DRIVING SHAFT HTV (3 PCS SET) |
|
12 |
39. |
BALL JOINT |
15 |
8 |
40. |
CHASSIS FRAME FOR WAGON/JEEP/CAR CUT INTO PCS |
175 |
60 |
41. |
RIM WITH TYRE OF LARGE VEHICLE |
85 |
16 |
42. |
RIM WITH TYRE OF SMALL VEHICLE |
85 |
19 |
43. |
WIND SCREEN FOR CAR/WAGON |
5 |
12 |
44. |
WIND SCREEN FOR TRUCK |
15 |
24 |
45. |
RADIATOR FOR TRUCK |
20 |
6 |
46. |
RADIATOR FOR CAR |
10 |
4 |
47. |
STEERING BOX |
10 |
12 |
48. |
STREERING WHEEL WITH COLOUMN |
5 |
4 |
49. |
DASHBOARD FOR CAR WITH ALL PROVISIONS |
10 |
33 |
50. |
DASHBOARD (SIMPLE) WITHOUT PROVISIONS |
8 |
20 |
51. |
DASH BAORD FOR WAGON/TRUCK |
25 |
20 |
52. |
SHOCK ABSORBOR (HTV PER PAIR |
20 |
20 |
53. |
CAR DOOR |
10 |
12 |
54. |
CAR SEAT (SET OF 3 PCS) |
0.5 |
4 |
55. |
SIDE MIRROR |
100 |
6 |
56. |
CONDENSOR |
750 |
6 |
57. |
SIDE BEAM FOR HIACE |
15 |
20 |
58. |
HIACE DOOR |
30 |
20 |
59. |
HIACE BACK DOOR |
|
21 |
60. |
FRONT LTV BONET |
|
|
61. |
CAR |
|
|
62. |
FROM CUT HIACE SHOW W/O ENGINE |
150 |
182 |
63. |
FRONT CUT CAR SHOW W/O ENGINE |
100 |
162 |
64 |
CAR ROOF |
25 |
20 |
65. |
BACK LIGHT |
750 |
4 |
66. |
CAM SHAFT |
15 |
8 |
67. |
CROWN WHEEL WITH PINION (CWP HTV) |
20 |
20 |
68. |
CROWN WHEEL WITH PINION (CWP) LTV |
12 |
12 |
69. |
CRANK SHAFT HTV |
50 |
24 |
70. |
CRANK SHAFT LTV |
20 |
16 |
71. |
ELECTRIC MOTOR JUMBO |
200 |
165 |
72. |
ELECTRIC MOTOR LARGE |
2000 |
1,100 |
73. |
ELECTRIC MOTOR MEDIUM |
40 |
35 |
74. |
WASHING MACHINE MOTOR |
10 |
14 |
75. |
WASHING MACHINE MOTOR |
5-10 |
5 |
76. |
MOTOR CYCLES 85 |
110 |
|
77. |
WINCH |
30 |
21 |
78. |
GATE VALUE SMALL |
15 |
44 |
79. |
GATE VALUE SMALL |
25 |
28 |
80. |
WATER PUMP SMALL WITH MOTOR |
10 |
18 |
81. |
WIRE ROPE UNGALVANIZED |
|
344 |
82. |
WIRE ROPE GALVANISED |
|
481 |
83. |
OLD AND USE PIPE |
|
515 |
Note: Miscellaneous item like Clught Disc, Clutch Plate, General Alternator/Flue Tack; The Rod Ends, Servo Brakes, Cross Cuttings and Oil Fuel Pump, Compressor, Hydraulic Shaft Coil Springs, Spring Sets, Sealed Beam and Self Starters are to be classified as Auto Their values will be fixed by the respective Collectorate.
Sd/-
(SOHAIL AFZAL)
DEPUTY COLLECTOR OF CUSTOMS
(APPRAISEMENT-II)
S.NO. |
DESCRIPTION |
MANIMUM VALUE US$ |
1 |
2 |
3 |
1. |
OIL CHAMBER |
2 |
2. |
BACK LIGHT ASSY |
6 |
3. |
BREAK DRUM |
7 |
4. |
OIL BOX FOR STEERING |
20 |
5. |
DIFFERENTAL TUBE HTV |
72 |
6. |
DIFFERENTAL TUBE LTV |
36 |
7. |
REAR WINDOW DUMPER |
6 |
8. |
SPEEDO METER |
5 |
9. |
SIDE MIRROR POWER |
10 |
10. |
HEAD LIGHT ASSY |
10 |
11. |
STEERING BOX |
12 |
12. |
AXLE KNOB CUTTING |
3 |
13. |
COIL SPRING |
1.5 |
14. |
UNIVERSAL JOINT |
1.5 |
15. |
CAR COMPRESSOR |
10 |
16. |
AIR COMPRESSOR TANK WITH MOTOR |
348 |
17. |
IRON ANGLE / CHANNEL |
340 |
18. |
WIRE WITH COPPER COATING |
635 |
19. |
STANLESS STEEL TUBE |
950/PMT |
20. |
RUBBER HOSE PIPE |
476/PMT |
21 |
PIPE FITTINGS |
635/PMT |
22. |
BALL BEARING |
794 |
23. |
AUTO FAN |
2 |
24. |
CLUTH PLATE |
2.50 |
25. |
PRESSURE PLATE |
3 |
26. |
MANIFOLD |
3.50 |
27. |
UNIVERSAIL CROSS |
2 |
28. |
NOZEL DIESEL |
64/100 PCS |
29. |
FUEL INJECTION PUMP |
5 |
30. |
BREAK ASSY HTV |
20 |
31. |
A.C COMPRESSOR HTV |
20 |
32. |
FRON AXEL WITH SIDE HUB |
25 |
33. |
STANLESS STEELPIPE |
950 |
34. |
WATER BODIES |
10 |
35 |
SPECIAL TRANSMISSION GEAR (SMALL) |
22 |
36 |
GAS CYLINDER |
25 |
37 |
FRONT SUSPENSION |
13 |
38 |
BREAK BOOSTER |
10 |
39 |
CARBORATOR |
10 |
40 |
COMPRESSOR SMALL |
10 |
41 |
COMPRESSOR MEDIUM |
20 |
42 |
DIESEL GENERATER 200 KVA |
4760 |
43 |
AIR CONDITIONER WINDOWS TYPE |
64 |
44 |
AIR CONDITIONER SPRITE TYPE |
203 |
45 |
AIR PRESSURE TANK |
32 |
46 |
IRON RINGS |
30/100 PCS |
47 |
SELF STARTER |
4 |
48 |
ALTERNATOR |
4 |
49 |
SPRING LEAVE |
5/PC |
50 |
SEAM WIRE |
318/PMT |
51 |
ROLLER CHAIN |
318/PMT |
Appendix-V
SUPERVISED DELIVERY
1. Name of the Ship: ___________________________________________
2. IGM No. & Date: ___________________________________________
3. Index No: ___________________________________________
4. Name of Importer: ___________________________________________
5. Name of the Clearing
Agent & CHAL No.__________________________________________
6. Reason for
Supervised delivery: __________________________________________
7. Date and time of
delivery: __________________________________________
8. No. of vehicles and
registration nos. __________________________________________
9. Name of the
Supervising officer:___________________________________________
10. Results of the
Supervision:________________________________________________ _______________________________________________
SIGNATURE AND STAMP OF THE SIGNATURE OF THE
SUPERVISION OFFICER CLEARING AGENT
Documents to be attached:
1) Copy of bill of entry
2) Invoice.
3) KPT gate pass.
4) Weight sheet if applicable.
Appendix-VI
SRO 698(I)/73.-In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969) read with item 12 of the Third Schedule thereto, and in supersession of the late Bombay Government Notification No. 4339, dated the 1st June, 1896, the Central Board of Revenue is please to make the following rules regarding the transshipment of goods other than postal articles at the port of Karachi.
1. A written “transshipment” that is, leave to transship goods manifested for the purpose in the manner required by section 121 of the Customs Act, 1969, will be granted by the Assistant Collector of Customs on application in writing being duly made for the same in the forms appended to these rules.
2. Except as is hereinafter in these rules otherwise provided, no goods shall be transshipped unless and until.
a) a transship permit covering the same is produced.
b) the transshipment fees, if any, payable in respect thereof have been paid;
c) an order to let transship has been obtained in writing on the transship permit.
3. (i) When it is desired to transship goods (not being arms and ammunition or explosives or petroleum as defined respectively in the Arms, Explosives and Petroleum Acts) from one steamer to another, and the receiving steamer is to start within twenty-four hours of the arrival of the discharging steamer, such transshipment may be effected within the said period with the permission and under the superintendence of the officer of customs on board, in anticipation of the production of a transshipment permit and of the payment of the transshipment fees, if any, payable in respect thereof, provided that the agent or master of the discharging steamer furnishes the same officer of customs with a list of all the goods which it is desired so to transship.
(ii) The transship permit for the goods so transshipped shall be obtained and the transshipment fees, if any, payable in respect thereof shall be paid immediately after the import general manifest has been put in.
4. When goods are discharged for transshipment before entry inward of the vessel under special pass granted under section 49 of the Customs Act, 1969 (IV of 1969), the cargo boats into which such goods have been so discharged shall remain alongside the discharging vessel at ship’s risk until either a transship permit has been produced or a list of such goods have been furnished, as the case may be, to the officer of Customs on board the discharging vessel.
5. In the case of dutiable goods or goods the importation of which into Pakistan is restricted by any law and the transshipment of which is not subject to any special regulations, leave to transship to any foreign port on the South East Asian Subcontinent or any port in Ceylon other than a port included in any Customs Union with the Pakistan Government, shall not be given unless the goods are to be transshipped into a steamer.
6. When the goods which are to be transshipped are temporarily deposited on wharf or in shed, the officer of customs shall not allow the removal of the said goods, or any of them, from wharf or shed without the production of all such documents as are required by these rules.
APPLICATION AND TRANSHIPMENT PERMIT
To,
The Collector of Customs,
_______________________
Please permit to be transshipped from the “S S” arrived here on the of 19___under colours of the under-mentioned goods from exportation per “S S” under colours to
Marks |
Number and kind of packages |
Description of goods |
Weight of quantity |
Value |
Remarks |
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
|
|
|
|
Originally manifested for transshipment, import General Manifest No. of 19 Transshipment fee to be received here on packages at _____ each and duty to be collected at Assistant Collector’s Order No. of 19 Transshipment fee received Rs. |
|
|
|
|
|
Cashier |
I do declare the contents of this Application to be truly stated.
(Signature of Applicant)
Let Transship
Assistant Collector
Karachi, *19
----------------------------------------------------------------------------------------------------
C.No. 90 (IMP) L&P/71
Syed Ali Rizvi
First Secretary
Appendix-VII
Government of Pakistan
Appraisement Collectorate
Custom House
Karachi
****
No. 6/95/DCA-II/Lab. Dated: 12.07.1995
PUBLIC NOTICE NO. 37/95 (A)
It has been observed that in some cases samples are not received in the Laboratory despite the fact that Appraising Group directs for drawl of samples and its test in the Laboratory. So much so that in case wherein consignments are released on detaining a portion of goods pending laboratory test, either no sample is drawn or no action is sometimes taken if the test result is contrary to the declaration by the party in the bill of entry. In order to ensure drawal of samples where required and to maintain proper record of the test reports, the following procedure shall be followed:-
2. RESPONSIBILITY OF THE GROUP:-
(a) Group shall assign test report No. for each individual item and record particulars in the first seven columns of the register meant for this purpose in the following format:-
T.R.No. |
IMPORTER’SNAME |
C/A NAME |
B/E NO WITH DATE |
DESCRIPTION |
1 |
2 |
3 |
4 |
5 |
VALUE |
PCT HEADING |
BREIF TEST REPORT |
ACERTAINED PCT DESCRIPTION |
6 |
7 |
8 |
9 |
|
|
|
|
LAB NO. |
Differential Amounts of Taxes |
File No. of the Case |
REMARKS |
10 |
11 |
12 |
13 |
|
|
|
|
(b) If there is no confirmation of receipt of samples in the Laboratory within seven days, further bills of entry of that particular clearing agent shall be withheld till the evidence is produced to the effect that samples pertaining to the previous consignments have been received in the Laboratory.
(c) On receipt of test report, extract of the test report and other information shall be mentioned in the remaining columns of the prescribed format.
(d) If any short recovery is involved in any case, file shall be opened. The file number and amount involved shall also be incorporated in the relevant column of format given above.
(e) If there are different report of the same goods from the same supplier, the matter shall be referred to the laboratory for opinion. The test report upheld shall be kept on record while the other test reports shall be cancelled by the Principal Appraiser of the concerned Group. If there are two test reports having the same contents then the latest test report shall be kept on record and the previous test reports shall be cancelled by the Principal Appraiser Group.
(f) The sample shall be sent to other laboratories (e.g. PCSIR, CTL, HEJ) only in case wherein testing facilities are not available in the Custom House Laboratory or in controversial cases where samples are to be sent to other laboratory after taking orders of an officer not below the rank of Deputy Collector.
(g) Principal Appraiser of the Group shall ensure that appropriate action is taken on receipt of each test report and pursue the case till it is finally decided. For this purpose Principal Appraiser of the Group may maintain a register in which movement of the file is recorded till the finalization of the case. The register shall be given to the successor in case of transfer.
(h) Assistant Collector of the Group shall inspect the register on monthly basis and sign the register with his observations/instructions.
(i) Group shall send copy of test report to the relevant Group if it finds that the goods are not classifiable in the PCT heading dealt by that group. Similarly, Sheds and AIB shall also send the copies of test report to the relevant group after determining final PCT number. Each group shall record these test reports in its register for future reference.
3. RESPONSIBILITIES OF THE SHEDS:-
(a) Each Shed shall maintain a test register incorporating the particulars in the following format:-
DESPATCH NO. |
T.R.No. |
IMPORTER’S NAME |
C/A. NAME |
B/E NO.WITH DATE |
1 |
2 |
3 |
4 |
5 |
DESCRIPTION |
VALUE |
PCT DESCRIBED |
DATE OF RECEIPT OF SAMPLE IN THE LAB |
6 |
7 |
8 |
9 |
Dispatch No. shall be assigned progressively during the one calendar year.
(b) The sample shall be sent to the Laboratory in the following format in duplicate (one copy to be retained in Laboratory and original in the shed after obtaining signatures of Laboratory Clerk with his seal and date.
S.NO. |
DESPATCH NO. |
DECLARATION ON PACKAGES ETC. |
T.R.NO. ALLOTED BY GROUP |
REMARKS |
1 |
2 |
3 |
4 |
5 |
(c) Principal Appraiser of the Shed will be responsible for sending the sample of the Laboratory. He shall depute one examiner of his shed who shall deliver the samples daily to the laboratory after office hours but not later than 4:00 p.m. on Saturdays and 6:00 p.m. on other weekdays. If there is no sample in the shed for transmission to the laboratory; the Examiner shall be responsible to personally deliver a nil report to the laboratory. Laboratory shall inform the Deputy Collector Sheds in the early hours of the day if the despatch list is not received from any shed.
(d) The Shed staff shall indicate in the register the date of receipt of samples in the Laboratory.
(c) Principal Appraiser Shed shall ensure that all the samples have been received in the Laboratory. He shall furnish a certificate to the Assistant Collector on 5th of each month that no samples of the preceding month are lying in the Shed.
(f) Principal Appraiser and the group shall ensure before releasing the entire consignment of goods that the sample of the said consignment which requires test has been received by the laboratory.
(g) If the sample have been sent directly by the Sheds for testing, copy of test report shall be sent to the relevant group after determining PCT Classification.
PROCEDURE FOR DRAWING SAMPLES FOR AND THEIR SEALING
1. Small packages:-
In case of solids goods, samples upto one kg and in case of liquid, samples upto one gal, should be sent in original packing for test to the laboratory.
2. Bulk Packing:-
a) Chemicals:
i) Chemicals, essential oil, solvents, vegetable oils etc:-
Samples shall be drawn (about 100ml) in a glass or polyethylene bottle after shacking the drums and then sent to the laboratory for test. The sample of solvent or the sample containing solvent shall be drawn in an air tight container.
ii) Varnish, resin in a solvent, composite material etc:-
The content of the container should be mixed and then a number of small samples be taken from the top, bottom and intermediate points by means of sampling tube. Mix, these small samples to form a composite sample and then send it one liter glass or polyethylene bottle scrutiny putting the stopper with a new clean cork or well fitting cover or cap, to make it airtight.
iii) Solid fatty substances of Chapter 15:-
The content of the container is to be liquedified by heating and sample drawn in the same way mentioned in 1(b) above.
b) Solid:-
i) Chemicals resin etc:-
Sample is to be drawn (about 100 gms) and forwarded in glass bottle or tin can representing the consignment.
ii) Pulp:-
For the determination of mixture, sample about 1 kg is to be drawn from the middle layer of the bale and immediately packed in plastic bags and the mouth of the bags to be sealed by heating. These samples should be sent immediately to the laboratory preferably in air condition van/car for test.
iii) Paper and Textile fabrics:-
The quantity of sample shall be drawn in 1 meter length with full width and particulars of the bill of entry are to be written directly on the sample. In case of paper the sample shall be drawn after removing three or four layers of paper from the reel and folded in a manner that the pack of one square feet in dimension.
3. Labeling and Sealing:-
Sample shall be labeled having all the particulars of bill of entry with signatures of the drawing officer and clearing agent. It shall be sealed in such a way that content of the sample cannot be replaced.
4. Precautions:-
Electroplating chemicals usually contain cyanide a deadly poison material and as such sample should not be drawn with naked hands but with hands covered by gloves. After drawing samples gloves and hands must be washed with soap and water. The main supplier of electroplating chemicals are w.canning England and Dr. Hesse, Germany.
4. RESPONSIBILITES OF LABORATORY.
(a) Separate registers for each Group/Shed/AIB in the following format shall be maintained in the laboratory.
T.R.No. |
IMPORTER’S Name |
C/A NAME |
B/E NO. WITH DATE |
DESCRIPTION |
1 |
2 |
3 |
4 |
5 |
VALUE |
PCT DECLARED |
BRIEF TEST REPORT |
ASCERTAINED PCT. |
6 |
7 |
8 |
9 |
LAB NO. |
DATE OF DESPATCH |
10 |
11 |
(b) On 5th of each month the Laboratory shall submit a report to the Deputy Collector Sheds/ Deputy Collector Groups, regarding non-receipt of samples.
(c) The laboratory shall submit test report at most within 7 days from the date of receipt of the samples in the Laboratory. If the test report cannot be furnished within prescribed period, the matter may be reported to the concerned Deputy Collector on weekly statement of receipt and disposal of the sample.
(d) If the sample cannot be tested in the Laboratory, the same may be sent immediately to the concerned group but not later than 2 days.
(e) The date of dispatch of test report may also be indicated in the register.
(f) The remnant samples shall be detained in Customs Laboratory for a period of 3 months for further reference.
5. RESPONSIBILITY OF CLERAING AGENTS:-
(a) They shall furnish the prescribed test memo (Annex-I) available at the CPF sales counter and present the same in the group after filing all the relevant columns.
(b) They should ensure that samples are received in the Laboratory within 7 days from the date of assigning test report number by group failing which their future bills of entry shall be withheld, which shall be released pertaining to the previous consignments only on production of sufficient proof that samples have been received in the Custom House Laboratory.
(c) They should ensure that a show cause notice is issued to the importer in case findings of test are different then the declaration in the bill of entry. The test report no, with date is also mentioned in all the bills of entry of the items in case of subsequent imports.
6. These orders are applicable with effect from 1st, July, 1995.
Signed by
(Muhammad Ramzan)
Collector of Customs
(Appraisement)
Annex “ ”
Test Memo
PART-I (To be filled in by Importer/Exporter/Clearing Agent)
1.Name &Address of Importer/Exporter:_______________________________
_____________________________________________________________
2. I.G.M. No._____________ Date:__________ 3.Index No.______________
4. Vessels Name:_________________________________________________
5. B/E Machine No._____________Date:___________ 6. C.H.A.L No._______
7. Description:____________________________________________________
8. Generic Name:______________________ 9. Code No._________________
10. H.S.No._________________________ 11. Country of Origin________
12. Name of Manufacture:________________________________________
(With complete address)
13.Previous T.R. No.________ Date:_______ 14. Literature attached:_______
(duly attested)
Signature with seal of importer/Clearing Agent
______________________________________________________________________
PART-II (To be filled in by the Appraising Group)
1. Test Report No._______________ Date:_________ 2. Alternative H.S.No.__________
3. Previous T.R. No._____________ Date:__________ 4. Literature attached__________
5. Tests required:__________________________________________________________
i) Composition. ii)_______________________________________
ii)__________________________ iv)______________________________________
Signature with Seal of Importer/Clearing Agent
PART-III (TO be filled by Shed Staff)
1. Seal No._______________ Despatch No._____________ Date:______________________
2. Description on packages:____________________ 3. Package/container No.____________
(from which sample drawn)
Signature and Seal of Signature and Seal of Signature and Seal of
Importer/Exporter/Clearing Agent Drawing Office Despatcher
PART-IV (To be filled in by Laboratory Staff)
1. Receipt No._____________________ Date:__________________________
PART-V (To be filled in by Chemist)
1. Name of Chemist:____________ 2. Sequence No.___________________
3. Literature provided consulted/not consulted:__________________________ ________________________________________________________________
4. Test Method/Reference book:______________________________________ ________________________________________________________________
5.Composition:____________________________________________________ ________________________________________________________________
6. Report:
7. Description Found:_______________________________________________
8.SuggestedH.S.No._______________________________________________
Signature and Seal of Testing Officer Signature and Seal of Countersigning Officer
PART-V (Despatch Particulars)
1. Despatch No.________________ 2.Receipt No.______________________
3. Date:_________________________ 4. Date:_________________________
Appendix-VIII
REGISTER FOR TARE WEIGHT OF VEHICLES
S.No. |
REG. NO. OF VEHICLE |
TYPE OF VEHICLE |
ASCERTAINED TARE WEIGHT |
DATE & TIME OF WEIGHMENT |
1 |
2 |
3 |
4 |
5 |
Appendix-IX
Government of Pakistan
Appraisement Collectorate
Custom House, Karachi
No. SI/MISC/19/91-ACA-E/II Dated:26.01.1992
STANDING ORDER NO. 03/1992(A)
Subject: Customs Participation in Weighment of Import cargo at KPT weigh bridges.
Appraisement Collectorate has recently posted examining officers at the KPT Weigh Bridges for co-supervision of wieghment of import/cargo at East/West Wharves and Groyane Cargo Complex alognwith KPT staff posted there. It has, however, been observed that under the existing documentation, procedure of weighment being followed by KPT staff, these examining officers are not sharing responsibility in this regard to a desirable degree. In order, therefore, to improve the role of these officers, it is directed that:-
i) Henceforth the clearing agents will be required to submit triplicate copy of bill of entry to the examining officer posted at the Weigh Bridge at the time of weighment.
ii) The examining officer will personally endorse under his full signature and official stamp on the reverse of this triplicate copy of bill of entry, the weighment made by the KPT staff in his presence mentioning particulars of the weight card, gate-pass and vehicle.
iii) The KPT staff posted at the weigh bridge will be required to hand-over the weight-card and gate-pass to the examining officer thus enabling him to make the relevant entries on the back of the triplicate copy of bill of entry.
iv) On the basis of the entries so made on the reverse of the triplicate bill of entry, the examining officer will fill-in the columns of the register being maintained in terms of ACA(EW-11)’s Office Order No. SI/MISC/19/91-ACA(EW-II) dated 08.10.1991.
v) After completing action under para (iv)/above, the weight-card and gate-pass will be signed by the examining officer and handed-over to the concerned KPT Staff and Preventive Collectorate’s staff respectively without delay.
2. It is clarified that in future only triplicate copy of bill of entry containing endorsement of weight as laid down under this order by the Appraisement Collectorate’s examining officer posted at Weigh Bridges shall be treated as the sole reliable documentary evidence of weighment for the purpose of assessment, etc,
Signed by
(JEHANGIR KHAN)
Collector
Appendix-X
REGISTER AT WEIGH-BRIDGE
S No. |
IGM No. |
INDEX NO. |
IMPORTER’S NAME |
CLERAING AGENT |
DESCRIPTION OF GOODS |
1 |
2 |
3 |
4 |
5 |
6 |
MANIFESTED WEIGHT |
TARE WEIGHT |
EXCESS WEIGHT |
EXTRA RECOVERY OF EXCESS WEIGHT |
7 |
8 |
9 |
10 |
FINAL DISPOSAL (ADDITIONAL DUTIES REOCVERED /BOND TAKEN/T.P AMENDED). |
11 |
Appendix-XI
REGISTER AT KPT EXIT GATE
S.NO. |
IGM NO. |
INDEX NO. |
MARK & NUMBERS |
B/E NO. & DATE |
T.P. NUMBER |
1 |
2 |
3 |
4 |
5 |
6 |
KPT GATE PASS NO. |
IMPORTER’S NAME |
CLEARING AGENT & CHAL NO |
DESCRIPTION OF GOODS |
7 |
8 |
9 |
10 |
MODE OF DELIVERY CONTAINRE/TRUCK |
11 |
Note: (Separate information in the above form is to be mentioned for Home Consumption bill of entry, Bond bill of entry, T.P.,Safe Transportation and Delivery of Auction lots).
Appendix-XII
Central Board of Revenue
CUSTOMS GENERAL ORDER
NO. 17 OF 1994
DATED 30TH OCTOBER, 1994
Subject: LIST OF LOCALLY MANUFACTURED GOODS ITEMS FOR PURPOSES OF CONCESSIONARY NOTIFICATIONS.
The list of locally manufactured goods/items was previously drawn up on the basis of the information provided by Ministry of Industries and notified under Customs General Order No.9/92, dated 6th August, 1992. However, a large number of representations were received against the list. The government, therefore, set up a sub-committee headed by Chief Economist Planning and Development division with the representative of Ministry of Industries, National Tariff Commission, Chief Industries Section, Planning and Development Division, Chairman State Engineering Corporation and Private Sector. This sub-committee has prepared a revised list of locally manufactured machinery, intermediary goods and raw materials which is reproduced in the Table to this Customs General Order.
2. At this Collectors of Customs and the staff responsible for allowing concessions under different notifications/orders/deletion programmes are advised to follow this list for the purposes of allowing concessions from customs duties and sales tax etc. it is also advised that any other machinery/intermediary goods/raw materials/items, not indicated in the list, for which there is an irrebutable/concrete evidence that the same is being manufactured locally as per specifications of imported goods shall also not be allowed release with concession under notifications/orders/deletion programmes. Such consignment be released against on indemnity Bond and post dated cheque and the matter be referred to CBR for a final decision. This option shall only be exercised at the level of Collectors of Customs. The information if any alongwith evidence regarding the local manufacture of goods are not indicated in the list, may be forwarded to the CBR forthwith so that the list of locally manufactured goods/items is updated in consultation with Ministry of Industries and Production.
3. The Collectors are, however, authorized to allow release of goods/items indicated in the list of locally manufactured goods/items against bank guarantee for a period of three months if the importer produces a certificate issued by the renowned local manufacturer of the disputed items or from Ministry of Industries and Production (Industries Wing) stating that the imported items is not being manufactured locally and the importer shall produce a clarification from CBR to this effect within the above stated period of three months.
4. This Customs General Order supersedes Customs General Order No. 9/92 dated 6th August, 1992 and all other instructions on the subject.
Appendix-XIII
C.No. 78-79/Cus.Inv/1(73) Central Board of Revenue
Islamabad, the 16th November, 1983
CUSTOMS GENERAL ORDER NO. 22/1983
Subject: VALUATION OF SECONDHAND MACHINERY IMPORTED UNDER N.R.I.SCHEME
With as view to further facilitating the import and clearance of secondhand machinery imported by the Overseas Pakistan under the Non-Repatriable Investment Scheme, it has been decided to determine the assessable value of such machinery in accordance with the following principle, namely;-
(i) If the original price of such machinery is available then the original price will be depreciated by 10% per each year to the age of such machinery, reaching a maximum depreciation of 70% of the original price in seven years to arrive at the F.O.B value.
(ii) If the original price is not available, and if the price of the latest model of such machinery is available, then, the price of the latest model will be depreciated by 15% per each year for the first three years and 10% per each year for the remaining four years, of the age of the second hand machinery reaching a maximum depreciation 85% in value of the latest model to arrive at the F.O.B. value of the second hand machinery.
(iii) In other words a seven year old machine will get the maximum concession of 70% free its original price or 85% from the price of its latest model in case the original price is not available.
(iv) If both the original price and the price of the latest model are available, then the higher FOB value will be taken for assessment.
(v) If both these price are not available then the FOB value will be appraised on the basis of the following factors, namely:-
(a) Type of machinery
(b) Condition of machinery
(c) Country of origin/manufacture, and
(d) Evidence of value of new, re-conditioned and old machinery, available with the customs authorities;
(iv) If such machinery is reconditioned, then 10% of the FOB value determined on the basis of the above principle will be added to arrive at the FOB value for assessment.
(vii) Assessable value shall consist of the FOB value, as determined in accordance with the principles mentioned above plus freight, insurance, commission (if any) and 1% landing charges.
Conditions:
(i) The importer will provide information regarding the year of manufacture, country of origin, make and model, number of the machinery and its original price.
(ii) No depreciation shall be allowed for age above 7 years from the year of manufacture of such machinery.
Explanation
‘Original Price’ means the normal selling price of the manufacturer of such machinery when it was originally manufactured.
Signed by
(Yasin Tahir)
Secretary (Customs)
Appendix-XIV
C.No.1(7)MACH/92. Central Board of Revenue
Dated:17th August,1993.
CUSTOMS GENERAL ORDER NO. 8/93
Subject: VALUATION OF SECOND HAND CONSTRUCTION MACHIENRY
Some difficulties have been experienced in assessment of used/second hand construction machinery. In order to remove the ambiguity and to facilitate speedy assessment, it has been decided that used/second hand construction machinery shall be assessed in accordance with the following principles, namely:-
If the original price of such machinery is available then the original price will be depreciated @ 7.15% per each year of the age of such machinery, reaching a maximum depreciation of 50% of the original price in seven years to arrive at the F.O.B value.
If the original price is not available, and If the price of the latest model of such machinery is available then, the price of the latest model will be depreciated by 10% per each year for the first three years and 5% per each year for the remaining years of the age of second hand machinery reaching a maximum depreciation of 50% in value of the latest model to arrive at the F.O.B value of the second hand machinery.
In other words, a seven year old machine will get the maximum concession of 50% free of its original price from the price of its latest model in case the original price is not available.
If both the original price and the price of the model are available, then the higher FOB value will be taken for assessment.
If both these prices are not available then the FOB value will be appraised on the basis of the following factors, namely:-
Type of machinery
Conditions of machinery
Country of origin/manufacture; and
Evidence of value of new, reconditioned and old machinery available with the customs authorities.
(vi) If such machinery is reconditioned, then 10% of the FOB value determined on the basis of the above principle will be added at the FOB value for assessment.
(vii) Assessable value shall consist of the FOB value, as determined in accordance with the principles mentioned above plus freight, insurance, commission (if any) and 1% landing charges.
(2) Conditions
The importer will provide information regarding the year of manufacture, country of origin, make and model number of the machinery and it original price.
No depreciation shall be allowed for age above 7 years from the year of manufacture of such machinery.
(3) Explanation
Original price’ means the normal price of the manufacture of such machinery when it was originally manufactured and sold.
Signed by
(Muhammad Ibrahim Vighio)
Second Secretary
(Note: Of the actual text pages No. 65 & 66 having some material were)
(3) The appropriate officer shall, after satisfying himself in this regard, the application for prior release by making an endorsement to this effect on all the copies of the application.
(4) After the application for prior release is accepted by the appropriate officer, the particulars of the consignment shall be entered in a register in the form set out as appendix II maintained for this purpose, and the serial number of the register shall be taken at prior release number.
(5) The prior release number and date shall be endorsed on all copies of the application and the prior release shall be deemed to have been allowed only after the entries in the register and endorsement of the application have been recoded.
4. Admissibility of prior release.-(1) Prior release shall not be admissible in cases where import General Manifest or Export General Manifest, as the case may be, was filed two days or more prior to the submission of application for grant of prior release.
(2) The facility of prior release shall be allowed to only those importers or exporters of urgent consignments who have sufficient balance of amount available in their accounts maintained as current/personal ledger accounts to pay the duties;
Provided that the importer or exporters who are not maintaining such account shall be eligible to avail the facility of prior release on furnishing bank guarantee or a pay order of a sum equivalent to the duties assessed provisionally by the proper officer and such pay order shall remain in the custody of the proper officer of Customs and shall be utilized toward finalization of assessment.
(3) Bank guarantee shall stand discharged after all leviable duties and taxes have been deposited.
(4) No prior release shall be allowed if a previous case of the same importer or exporter is pending finalization for more than fifteen days.
5. Manner of prior release in case of imported goods.-(1) A file for each application shall be maintained and shall contain all relevant documents and correspondence relating to the respective clearance.
(2) The examination staff, deputed for the purpose, shall examine the urgent consignment on priority and in compliance with the examination order and examination report shall be recorded on reverse of the origin application.
(3) The examining officer, if he is satisfied that the import of the goods is not prohibited or is not in breach of any restrictions or conditions applicable to the import of such goods, may make an order for provisional clearance of the same pending presentation of bill of entry.
(4) The examination staff shall also endorse the original and duplicate copies of the application with the words “examined” affix their signature and shall return the duplicate to the importer.
(5) At the time of delivery of urgent consignment, the officer of Customs shall record the effect of delivery under his signature on original and duplicate copies of the application. The original copy of the application shall be retained by such officer and forwarded at the earliest to the appropriate officer while the duplicate copy of the application shall be returned to the importer to accompany the urgent consignment and for his record.
(6) The importer of urgent consignment shall, at the time of the prior release of such goods, present a bill of entry for home consumption and other necessary documents to the appropriate officer of Customs and shall pay whole or differential amount of leviable duties if any, within ten days of the prior release on the basis of which the appropriate officer of customs shall finalize the provisional assessment.
6. Manner of prior release in case of exported goods. (1) A file for each application shall be maintained and shall contain all relevant documents and correspondence relating to the respective clearance.
(2) The examination staff, deputed for the purpose, shall examine the urgent consignment on priority in compliance with the examination order and examination report shall be recorded on the original application.
(3) The examining officer, having verified that the export of the goods is not prohibited or is not in breach of any restrictions or conditions applicable to the export of such goods, may make an order for provisional clearance of the same pending presentation of bill of export.
(4) The examination staff shall also endorse the original and duplicate copies of application with the word “examined” affix their signature and shall return them to the exporter.
(5) At the time of loading, the proper officer of Customs shall record the effect of loading, under his signatures, on the original and duplicate copies of the application. The original copy of application shall be retained by such officer and shall be forwarded at the earliest to the appropriate officer while the duplicate copy of application shall be returned to the exporter of his record.
(6) The exporter of urgent consignment shall, at the time of prior release of such goods, present a bill of entry and other necessary documents to the appropriate officer of Customs and shall pay the whole or differential amount of leviable duties, if any, within ten days of the prior release on the basis of which the appropriate officer of customs shall finalize the provisional assessment.
7. Failure comply.-In case importer or exporter of an urgent consignment contravenes any of the provisions of these rules, penal proceedings under the Act shall be initiated by the appropriate officer and duties, if due, shall be recovered under the relevant provisions of the Act and the defaulter shall not be entitled for the facility of prior release, any more, in future.
BARKAT ALI BUKHARI
Second Secretary
FORM
[See rule 3(1)]
The Assistant Collector of Customs
Subject: APPLICATION FOR PRIOR RELEASE OR URGENT CONSIGNMENT
Dear Sir,
I request for prior release of the goods as per the following particulars:-
1. Flight No./Name of the vessel
2. Date of arrival/departure ETA (in case already arrived quota IGM No. and date and Index No.)
3. Airway bill/bill of lading number and date.
4. Consignor’s name and address
5. Consignee’s name and address NTN/NIC
6. Nature of import/export (specify whether commercial, sample gift, donation, personal mail or other)
7. Import licence/Import permit/clearance permit No.____ and date____
8. Import/Export Registration NO.____ and date _____or NIC (in case of import/export by individual).
9. Letter of credit No. and date with Bank and Branch No. Form E.No. in case of exports.
10. Amount of freight (if prepared)
11. Delivery order No. and date if any (in the absence of delivery order, attach the telex or other documents through which intimation of arrival was received).
12. Description of goods etc.
S.No. |
Description of goods |
Quantity/No. of packages |
Weight Gross/Net |
HS Code |
C&F FOB Value |
Rate of Customs Duty |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
Amount of Customs Duty |
Sales Tax @ 15% |
Iqra Surcharge @ 5% |
Flood Relief Surcharge @ 1% |
Other taxes if any |
Remarks |
8 |
9 |
10 |
11 |
12 |
13 |
13. If the goods require any certificate/clearance from the Ministry of Foreign Affairs/Ministry of Health, Plant Quarantine Department/Animal Husbandry Department or any other concerned agency for their importation/exportation, No and date of such certificate and attach a copy of thereof.
14. Name, address, national identity card No and Customs permit No. of the person authorized to transact this business on behalf of the importer.
15. How many cases of prior release effected one week earlier or longer period are still outstanding against the importer and/or the clearing agent;
16. The position of balance amount available in the despite account (for commercial importer only).
17. No. date and the amount of bank guarantee or pay order.
18. Reason and justifications warranting prior release (Please attach documents to prove urgency leading to this request), if any.
Document Attach
1. Signature
2. Name
3. Designation
4. Full address
5. Tel No. Office
6. Clearing agent licence No. and date.
19. REPORT OF THE CUSTODIAN ABOUT DECLARATION IN COLUMN NO. 17 ABOVE
20. ORDER OF THE ASSISTANT COLLECTOR OF CUSTOMS
21. P.R.REQN NO. AND DATE
23. ORDER FOR THE PRINCIPLE APPRIASER/SUPERINTENDENT OUT OF CHARGE/ALLOWED/NOT ALLOWED.
Appendix-II
FORM
[See rule 3(4)]
S.No. |
Date of Application |
Description of goods |
Quantity |
Name of Importer |
Name of Clearing Agent |
1 |
2 |
3 |
4 |
5 |
6 |
Weight |
Amount of duties involved |
|||||
Gross |
Net |
Customs Duty |
Sales Tax |
Iqra Surcharge |
Regulatory Duty |
Flood Relief Surcharge |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
Fine etc |
Bill of entry / shipping Bill No. |
Date of filing of B/E |
IGM No. |
Index No. |
14 |
15 |
16 |
17 |
18 |
Amount of duties realized |
|||||
Customs Duty |
Sales Tax |
Iqra Surcharge |
Regulatory Duty 1% |
Flood Relief Surcharge etc |
Other taxes / fine |
19 |
20 |
21 |
22 |
23 |
24 |
Appendix-XVII
DIRECT DELIVERY
1. NAME OF SHIP__________________________________________________
2. COMING FROM__________________________________________________
3. SHIPPING CO DETAILS____________________________________________
4. LOCATION______________________________________________________
5. NAME OF IMPORTER_____________________________________________
6. NAME OF CLEARING AGENT_______________________________________
7. ITEMS IMPORTED WHETHER IN BAGS OR BULK OR PACKAGE__________
9. QUANTITY DECLARED____________________________________________
10. GROUP CONCERNED ____________________________________________
11. WHO ALLOWED DIRECT DELIVERY_________________________________
12. NAME OF THE EXAMINING OFFICER_______________________________
13. NAME OF SUPERVISING OFFICER IF OTHER THAN EXAMINING OFFICER______________________
14. NAME OF STEVEDORER___________________________________________
15. DATE OF START OF DIRECT DELIVERY______________________________
16. DATE OF COMPLETION___________________________________________
17. RESULTED______________________________________________________
SIGNATURE & STAMP SIGNATURE & STAMP SIGNATURE & STAMP
OF EXAMINING OFFICER OF CLEARING AGENT OF STEVEDORER
Appendix-XVIII
Government of Pakistan
Collectorate of Appraisement
Custom House Karachi
No. SI/MISC/133/95-ACA.E.W-II Dated: 26.12.1995
Office Order No. 06/95-(A)
The import of containerized cargo has increased tremendously in recent years. So far Customs formalities at the wharf in respect of such cargo are completed through the staff posted in various transit sheds despite the fact that the cargo of larger number of imported containers is handled and delivered directly from the yards of various terminal operators licensed by KPT without destuffing such container in the transit sheds.
2. In order to adequately monitor the import, movement, examination and delivery of containerized cargo in the yards of container operator at the wharf, it has been decided to post Customs staff in the container yards/parks, besides the transit sheds. For this purpose the container yards at East Wharf have been divided into two Zones i.e. North Zone and South Zone. North Zone shall cover the yards situated in the area from Keamari upto Shed No. 12 while the South Zone shall include all yards from Shed No. 1 to 11 (Annex-I) Office of Principal Appraiser (North) shall be situated at the yard of M/s. PMS in front of shed No. 16 and that of Principal Appraiser (South) at the yard of M/s. Sea Board in front of shed No. 4 Office of Principal Appraiser yard, West Wharf, shall be at the yard of M/s. Dinsha, near Muhyuddin Gate necessary staff is being provided to the Principal Appraiser North Zone, South Zone and West Wharf.
3. These units shall follow the normal procedure of documentation, examination and delivery etc, as is already in vogue in the transit sheds. All bills of entry relating to FCL containerized cargo lying in the parks/yard of the container operators shall be filed for examination in the office of Principal Appraiser concerned. Only those bills of entry shall be entertained in the transit sheds which related to goods lying in the covered sheds or open. Besides inspection and examination of containerized cargo as per existing rules and procedure it shall be responsibility of the principal appraiser (yards) to make necessary arrangements to ensure that:-
i) No examination of LCL container in the yards as this type of cargo is to be destuffed in the transit shed of KPT.
ii) Containers are cleared within ten working days from the date of completion of container discharge by vessel, as provided under para 33 of KPT’s Manual for container Handling.
iii) No container is detained by the container operator/Shipping Agent without specific permission from Assistant Collector (sheds), as provided under Public Notice No. 05/95-(A) dated 30.1.1995.
The containers lying in the yards after the permissible dwell time of 10 days are removed from the yards and destuffed in the KPT shed unless a certificate is provided from the concerned DTM for lack of cargo space in KPT shed/plinth.
In case any container is not destuffed in KPT shed or specific permission for detention by Assistant Collector (Sheds) is not obtained after expiry of permissible period, the same shall be opened in the presence of the representative of container operator and of KPT and after preparing inventory of the goods and resealing of container, notice under section 82 of the Customs Act, 1969 is issued for action purposes.
FCL Containers imported without inspection of PSI Company shall be examined in detail.
Notified perishable goods imported in containers are cleared immediately after due formalities. In case any container of such goods remains uncleared after one week of unloading from vessel, separate report to this effect shall be sent to Assistant Collector (Sheds) for auction thereof under the law.
Destuffing of FCL containers other then those of shipper’s own container shall be carried out in the presence of designated Examining Officer of the yard who shall report any discrepancy found in respect of description, quantity and quality of declared goods.
Tally sheets prepared at the time of destuffing of containers in respect of the excess/short landed/damaged cargo shall be duly scrutinized for necessary action at the time of examination, delivery and auction.
Undeclared/excess/uncleared containers and cargo shall be taken into custody with report to the Assistant Collector (Sheds) for further disposal thereof under the law.
Fortnightly consolidated report regarding uncleared and unclaimed containers shall be submitted to Assistant Collector (Sheds) on 15th and 30th day of each month (Annex-II).
Monthly data regarding import, movement, storage and delivery of each cy/cy, shippers own containers and empty containers in each yard shall be maintained and submitted to Assistant Collector (Sheds) on 3rd day of ensuring month (Annex-III).
Principal Appraiser Groyne Yard Cargo Complex and Pak Shaheen Cargo Complex shall follow the instructions in para 4 above in respect of containers/containerized cargo imported in the respective yards.
(Mohammad Ashraf Khan)
Deputy Collector of Customs
(Appraisement-III)
(Annex-II)
Zone________________________
Dated_________Wharf__________
FORTNIGHTLY REPORT ON UNCLEARED/UNCLAIMED CONTAINERS
S.No. |
Name of Container Operator |
Container No. |
Vessel |
IGM NO & Dated |
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
Index No. |
Imported From |
Description of Goods |
Importer’s Name |
6 |
7 |
8 |
9 |
Reasons for Non-clearance |
Remarks |
10 |
11 |
Signature & Stamp
Principal Appraiser
___________Zone
__________Wharf
(Annex-III)
Zone________________________
Dated_________Wharf__________
S.No. |
Name of Container Operator |
Opening Balance of Containers |
Addition During the Month |
1 |
2 |
3 |
4 |
Clearance During the Month |
Closing Balance at the End of the Month |
6 |
7 |
Details of Containers not cleared after one month of importation |
8 |
Signature & Stamp
Principal Appraiser
___________Zone
__________Wharf
Appendix-XIX
Government of Pakistan
Central Board of Revenue
C.No.78/79/CUS-ASI/153-PT 6th December, 1980
CUSTOMS GENERAL ORDER NO. 12 OF 1980
Subject: PERISHABLE ITEMS
The Central Board of Revenue is pleased to declared the following items as perishable goods in terms of proviso (a) of section 82 of the Customs Act, 1969:-
1. Batel leaves
2. Battery Cells for watches & calculators
3. Butter
4. Bidi leaves and bidi
5. Betel nuts
6. Cigarettes, Cigars
7. Cement
8. Chemicals
9. Cameras Films, X-ray films
11. Colognes & perfumes, all sorts
12. Dry Battery Cell, all sorts
13. Dates all sorts
14. Dry Fruits all sorts
15. Eggs
18. Food grains, all sorts
19. Fish
20. Hides & Skins
21. Ink
22. Live trees, plants and roots etc
23. Milk Powder
24. Raw wool
25. Sweets and confectionary, all sorts
26. Spices all sorts
27. Sugar
28. Syrups, Jams Jellies, Marmalades, Ketchup etc
29. Tobacco, all sorts
30. Tamarind
31. Tea, Coca and Coffee
32. Toilet requisites like tooth paste, tooth powder, face cream, billiantine etc
33. Vegetable and fruits, all sorts
34. Vegetable Oil and Oil seeds, all sorts
Appendix-XX
CUSTOMS GENERAL ORDER NO. 6/1984
C.No. 1721-SS(TAR-I)/83 Islamabad the 3rd March, 1984
Subject: Valuation of goods imported against R.M.R Licenses.
Goods, the import of which is banned in the Import Policy Order are not allowed import against RMR license. Some of these are allowed in the form of job-lot/socket lot. These terms have been defined vide Chief Controller of Imports & Exports Circular No. 1(16)75-PY dated 6th March, 1976:-
(i) Job-lot.-Job lot is a collection of odds and ends for sale as one lot. Normally these are goods of inferior quality. To cater to the needs of different customers a supplier varies specifications, colour schemes etc. it is a normal practice to produce slightly more than the order placed so that after rejection, damages etc. there is still enough quantity left to meet the demand of the customer. After selling the goods to a few buyers, the supplier has an assortment of goods with slight modification or differences. These when put into a lot are called “Job-lot” and are generally sold at low prices.
(ii) Stock-lot:- The goods of this description are different from goods of job-lot in the sense that these are not different sizes, specifications or colour etc. These are the goods which are kept in stock unsold because of change in tastes, market conditions or slight depreciation in quality because of age etc”
2. It is evident from the above that goods imported in job-lot should be the collection of odds and ends with slight modifications or differences in sizes, specifications or colour etc, while the pre condition for stock-lot goods is that these should be slightly depreciated in quality because of age and change of tastes etc.
3. The Central Board of Revenue has observed that the R.M.R. licences issued for the import of stock lot/job-lot goods are generally sold in the open market. The businessmen, who purchase such licenses, quite often indulge in under-invoicing and mis-declaration of physical attributes of such goods in order to evade the government revenue.
4. In order to curb the malpractices, the following parameters for determination of normal value of goods imported as job-lot/stock-lot are being laid:
(i) The value of job lot goods shall be assessed after allowing a maximum of 30% depreciation in prices of prime quality comparable standard goods;
(ii) The normal value of stock lot goods be taken after allowing maximum of 20% depreciation in prices of comparable prime quality of goods;
In such consignments some importer get goods damaged, which have manufacturing defects or are included and claim these to be either job-lot or stock-lot. whatever suits the situations. Such goods are factory rejects and should not be treated as job-lot stock/lot. Those are clearly banned and are to be dealt with under CGO 11 of 1983, dated 11th June, 1983;
Where the importer claims the imported goods as mixture of the two i.e. job-lot and stock-lots, the import value be apprised; as per sub para (ii) above;
Normal value of goods cut to specific size for direct use but imported to create an impression of job-lot/stock-lot consignment shall be appraised at par with the value of comparable prime quality goods.
Appendix-XXI
Government of Pakistan
Appraisement Collectorate
Custom House, Karachi
No. SI/MISC/852/95-VI. Dated: 22.11.1995.
PUBLIC NOTICE NO. 45/95
Subject: SPEEDY CLEARNACE OF IMPORTED GOODS
It has been observed that clearance of import goods is being delayed due to lack of coordination and inadequate application of the prescribed procedures. It has therefore, been decided to take following steps to ensure speedy clearance of the imported cargo.
(i) Goods for 1st Examination
The importer/clearing agents may present bills of entry, after manifestation of the same in the Import Section, of the following categories of the goods at respective Shed for examination of the goods under first examination system.
Old and used goods and goods claimed as job-lot/stock lot.
Goods appearing in restrictive list or banned list under the Import Policy Order.
All goods imported temporarily or under draw-back rules.
All re-imported goods under claim of exemption under section 22 of the Customs Act, 1969.
All goods claimed under concessionary notifications.
All goods especially Chemicals, Dyes and other items import for the first time without any previous Test Reports and other connected literature, necessary to determine the classification and value of the imported goods.
All type of scrap i.e. plastic, rubber, paper, metal etc.
Frustrated cargo to be exported from the port.
Goods valuing less then US$ 3,000.
Goods imported without pre-shipment inspection.
(ii) PROCESSING WITHIN TWENTY FOUR HOURS
The bills of entry submitted in the Appraising Group or to the Shed Staff in all cases be processed on the same date or latest of the receipt of bill of entry. For this purpose, the time and date of receipt of bill of entry and time of return of bill of entry to the importer/clearing agent shall be indicated on the bill of entry and in the prescribed register.
(iii) PERMISSION FOR MORE THAN 24 HOURS
In case the bill of entry is not processed within 24 Hours, reasons for delay shall be indicated on bill of entry as well as in the prescribed register and permission from the Principal Appraiser shall be obtained for keeping the bill of entry for more than 24 hours. In case the delay is more than 48 hours, then permission from the respective Assistant Collector shall be obtained. All such bills of entry delayed for more then seven days shall be brought to the notice of the concerned Deputy Collector for his orders.
(iv) DOCUMENTS TO BE ATTACHED
It shall be ensured by the importers/clearing agents and by the customs staff that the such bills of entry presented for processing/examination are accompanied by all documents required for expeditious/proper processing/examination. These additional documents shall include invoice, detailed packing list, CRF, Bill of Lading, Delivery Order and Test Reports, Manufactures catalogues or literature, Mills test Certificate and Drawing etc wherever required for expeditious processing/examination of the imported item.
(v) DOCUMENTS TO BE SIGNED/STAMPED
Customs Staff shall affix their seal and signatures on the enclosed documents including bill of entry as a certificate that bill of entry has been processed and goods examined after thorough examination of the relevant documents.
(VI) RE-SUBMISSION OF BILL OF ENTRY
Importers/clearing Agents shall resubmit the bill of entry in the concerned Group/Section/Shed, as the case may be, within 24 hours after return of the same by customs staff.
(VII) DIRECT DELIVERY
The importers/clearing agents may request the concerned Assistant Collector for ex-hook (direct) delivery of the bulk cargo/heavy consignments. The Assistant Collector of Imports and respective sheds will allow the request subject to the following conditions:-
The formalities with respect to assessment are complete in all respects.
The levieable duty/sales tax etc are paid.
Goods are in bulk quantity and/or are heavy in weight.
No discrepancy is found on examination/inspection of goods while allowing supervised exhook/direct delivery.
PENALTY
Any lapse in compliance of the above instructions would be seriously viewed and legal action will be taken against customs staff and clearing agents under the relevant provisions of law.
Signed by
(Muhammad Ramzan)
Collector
Appendix-XXII
_______WHARF
MONTHLY PERFORMANCE REPORT OF WHARF FOR THE MONTH OF _________1996
A. EXAMINATION OF GOODS
Total receipt H.C/B/E Bond/B/E |
Examined on the same day |
Examined in 2 days |
Examined after 2 days |
1 |
2 |
3 |
4 |
B. SHED/YARD-WISE REVENUE COLLECTION
Shed/yard |
Monthly target |
Monthly collection |
Total target of wharf |
%collection of total target |
1 |
2 |
3 |
4 |
5 |
C. SHED-WISE/YARD-WISE CASES OF MISDECLARATION
Shed/yard No. |
Nature of misdeclaration |
Extra duties involved |
Recovery effected or not |
Name of detecting officer |
1 |
2 |
3 |
4 |
5 |
D. SPECIAL EVENTS/PROBLEMS IN THE SHEDS
Signature & Stamp
Assistant Collector
Note: This “Import Examination Manual” is as per Photo copies (Book-let) available from Custom House, Karachi.
1 Now “B/E” is now called GD (B/E is abbreviation of “Bill of Entry” and GD is abbreviation of “Goods Declaration”.
* E.O. means “Examination Officer”, A.O. “Appraising Officer, P.A. Principal Appraiser
1 SO for Standing Order and B/L means bill of lading.
* Now it can be read as 20___
DISCLAIMER: All information has been given in good faith; however, the Readers must see actual text from Officials Websites of the Dept. and Libraries.