Tax Helpline

WELCOME TO TAX HELPLINE!

Import Examination Manual

PowerPlusWaterMarkObject16220502 Import Examination Manual 85

GOVERNMENT OF PAKISTAN

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

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