GOVERNMENT OF PAKISTAN

MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT 

CUSTOM HOUSE, KARACHI

No. S1/Misc/01/Coll (A)/2007                                               Dated 29.01.2008

OFFICE ORDER NO.14/2008-ESTT. (A)

Sub:   EXAMINATION AND ASSESSMENT OF MISCELLANEOUS GOODS

In order to streamline the examination and processing of the consignments containing miscellaneous goods and to prevent chances of revenue leakage, following instructions are hereby ordered for strict compliance of all concerned with immediate effect and till further order

(i)              Hundred (100) percent examination of the consignments containing miscellaneous goods shall be carried out by a Committee comprising of the Appraising Officer, Principal Appraiser and the Deputy/Assistant Collector, Shed. Each member of Committee shall sign and stamp each page of the examination report. The said Committee shall ensure that all the factors important for correct assessment of goods like quantity, quality, I/O and model numbers, art numbers, part numbers, mode and kind of packing, item-wise weight etc., which influence valuation and classification of the import commodities, have duly been mentioned in the examination report and shall refer the duly sealed and signed representative samples drawn from the consignment to the assessing group:

  (ii)     Only the DCA (AIB) or DCA (Hqrs.) will decide in writing on GD, as to which Group has to complete/finalize assessment, keeping in. view the volume and value-wise component of the goods i.e. GD for the purpose of assessment will be completed and out of charged by that Group whose value-wise component is maximum in the consignment.

(iii)    Assessment of duty/taxes shall be made on the basis of duly signed examination report. The GD shall be out of charged by the Principal Appraiser concerned after obtaining written approval from the DCA/ACA Group on the GD;

(iv)   All cases, which fall in the category of mis-declaration, will be duly adjudicated in the Appraising Group by the competent adjudicating authority.

2.        All other instructions, procedures laid down vide various standing orders/office orders and public notices regarding assessment and examination of miscellaneous items shall remain effective as p said orders/public notices.

3.       Any violation of this order will be viewed seriously.

   (Signed by)

(Amir Muhammad Khan Marwat)

Collector Customs

Tel. 021-9214165