GOVERNMENT OF PAKISTAN
MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT
CUSTOM HOUSE, KARACHI
No. SI/MISC/75/2007/DCEW-PICT. Dated 04.12.2007
OFFICE ORDER NO. 04/2007
SUB: PROCEDURE FOR PROCESSING AND CLEARANCE OF CONSIGNMENTS OF ALL SORTS OF SCRAP.
Consequent upon issuance of Public Notice No. 08/2007 dated 24.11.2007 a necessity has arisen to devise procedure to facilitate the trade by expeditiously clearing the consignments containing all sorts of scrap. Accordingly, the following procedure is hereby prescribed for this purpose:-
(a) The importers/clearing agents shall file a GD & give complete declaration regarding description, quantity and weight of serviceable items/scrap items respectively on GD. In case, above declaration is not possible due to incomplete information etc., the importers/clearing agents may avail the facility provided under section 79(1) (b) of the Customs Act, 1969.
(i) GD of clearance of scrap of all sorts shall be filed through one customs System Model Customs Collectorate (Appraisement). The names of AOs for assessment & examination shall be marked by M/s. PRAL on GD. Having manifested the GD, the same shall be subject to 1st Appraisement System and shall be produced at respective examination terminals for registration prior to examination.
(ii) The consignment of scrap shall be de-stuffed & examined 100% at a place specified for this purpose by the concerned custodian. The concerned AO examination shall be required to witness personally the de-sealing & physically de-stuffing of the goods and de-sealing certificate shall be signed by him and copy of the same shall be retained by him for Customs record.
(iii) The importers /clearing agents shall segregate item wise the lot of mixed scrap prior to examination. Each item imported in scrap should be segregated in a way that the same shall is easily visible for conducting physical examination.
(iv) AO examination shall conduct 100% examination of goods on the same day on which GD is registered at terminal and write the examination report on the back of the GD. The examination report should be candid, comprehensive and contain physical condition of serviceable items along with part no. size, length, capacity, specification , weight and description of additional items of any found with serviceable auto parts / motors / machinery. Subsequently, GD should be submitted to PA/DC incharge terminal for verification & counter signature of the examination report. DC Examination would mark GD directly to the DC Group for assessment.
(v) The consignments of scrap consisting of serviceable auto parts etc., shall be examined jointly in the presence of Assistant/Deputy Collector of Customs Examination & duly authorized representative of Association of the old & used auto parts importers in terms of Customs General Order No. 11/2006 dated 19.09.2006 & Board’s letter C. No. 10(1) L&P/05 dated 28.04.2007 to determine the serviceability of the imported old and used auto parts.
(vi) Subsequently, GD bearing examination report shall be produced at examination computer terminal for feeding examination report in the computer.
(vii) The consignments of scrap shall invariably be subjected to 100% weighment at the time of delivery or prior to examination and weighment receipt shall be signed by EO gate alongwith KPT staff detailed for this purpose. AO Examination shall also make endorsement in the examination report as well as on the face of GD regarding the weight of the consignment.
(viii) If weighment carried out by BO gate reveals that the excess difference of weight between the declared one and found one is less than 5% then the lovable duty and taxes on excess found weight will be charged without adjudication. But if the excess found weight is more than 5% than the EO gate shall forward the GD for adjudication proceedings to AC/DC Examination and goods shall be released on payment of leviable duty & taxes, redemption fine penalty after completion of adjudication proceedings.
(ix) Assessing AO shall go through the details of examination report, assess the goods at the values already approved by the Collectorate and in case of serviceable auto parts, shall take action in the light of CGO No.11/2006 dated 19.06.2006. After completion of assessment process, GD would be out-of- charged by superintendent (Cash) after verifying that the leviable duty & taxes has been correctly paid by the importer.
(x) Sealing of out of charged container shall be done in the presence of AO Examination Concerned and sealing certificate shall be signed by him and he shall also retain its copy for Customs record.
2. This office order is issued with the approval of competent authority.
Signed by
(MUHAMMAD MASOOD SABIR)
Assistant Collector Imports
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