GOVERNMENT OF PAKISTAN
MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT (WEST)
CUSTOM HOUSE, KARACHI
No.Sl/Misc/1201/2013-VII Dated: 09/09/2014
STANDING ORDER NO. 02/2014(AW)
SUB: STANDARD OPERATING PROCEDURE (SOP) FOR CLEARANCE OF VEHICLES IN WeBOC SYSTEM.
Directorate of Reforms and Automation (R&A) has developed and launched a new module for processing and clearance of vehicles under Web Based One Customs (WeBOC) with effect from 01st September, 2014. Since this is an important and new module introduced for processing the import declarations of vehicles under automated system, it has, therefore, been felt imperative to device Standard Operating Procedure (SOP) to facilitate the uniform and transparent processing without compromising on revenue leakages under the new system. Following will be the SOP to be followed by all concerned:
A) DOCUMENTS ENDORSEMENT & SCANNING CELL (DEC):
In order to ensure correct implementation of the Trade Policy provisions and to facilitate the importers, a dedicated Documents Endorsement and Scanning Cell (DEC) has been established. It will perform the following functions:
i) Documents called by the AO assessment will be presented in original by the importer/clearing agent for scrutiny/authentication by the DEC. AO (DEC) will see the original documents particularly passport, export certificate and undertaking on stamp paper. After ensuring their correctness / due scrutiny, he will endorse the passport and export certificate mentioning thereon the manufacture month/year of the vehicle through the help of manufacturer’s / authentic/reliable website. Authentication of the documents will be done with full signatures with name and stamp. Scanned copies of the following authenticated documents shall be uploaded in the system:
a) Relevant pages of the passport, showing photo ID of the passenger/importer, date of issue and expiry of the passport. Pages of the passport indicating department and arrival dates of the passenger as endorsed/stamped by the immigration authorities.
b) Original Export Certificate, duly endorsed with manufacture month/year, applicable ITP / V.R and due extent of depreciation.
B) PROCESSING BY ASSESSMENT OFFICERS:
I) Once the GD has been filed, Risk Management System (RMS) will decide further course of action whether the GD will go through Red, Yellow or Green channel.
II) Assessing officer (AO) will constantly monitor his inbox to see the GDs appearing therein for assessment.
III) The AO will immediately undertake initial scrutiny of the declaration and will call the documents (as listed above) through the system from the importer/clearing agent. This document calling message will be flashed to DEC as well to alert the officials for instant action as soon as the concerned importer/clearing agent approaches the cell.
IV) In case an examination of vehicle is required then that will immediately be sent to the Examining Officers (EOs) for examination and report.
V) The AO while checking the declaration made by the importer / clearing agent and to ensure that correct self assessment of payable duty and taxes has been made, will review the following documents in particular as up loaded and available on the system:
a) Passport of the passenger
b) Export Certificate to ensure that there is no contravention of Trade Policy.
c) An undertaking on already prescribed format on stamp paper of Rs.50/100.
VI) The AO Assessment will prepare an assessment sheet on MS Excel Format for vehicles failing outside fixed duty/tax regime to ensure that leviable duty / taxes are correctly calculated and paid. This sheet will be handed over to AO (DEC) for uploading in the system with the relevant GD for subsequent audit and review that proper working was done for ensuring correct levy of duty/taxes/charges etc.
VII) Once the assessment is completed by the AO / PA / AC/DC, the GD will be transmitted to the importer/clearing for acceptances or otherwise of the assessment done.
VIII) In case of acceptance of the assessment finalized by the assessing officers and payment of leviable duty/taxes thereon, the GD shall be marked to the Form-A issuance office (PA shed) and to the Gate Officer for gate-out / release of the vehicle from customs control.
IX) PA (shed) will fill in the Form-A as available on the given template in the system and issue a hard copy in shape of computer printout for release of vehicle from the port/terminal.
X) Hard copy of Form-A will be produced by the importer/clearing agent to the gate officer for exiting the vehicle from the port or of>dock terminal, as the case may be.
C) EXAMINATION SHED:
i) First in first out (FIFO) process will be followed by the Examination Staff.
ii) Vehicle will be examined immediately without wastage of time to verify:
a) Chassis/VIN number
b) Make
c) Model
d) Engine Capacity in CC
e) Pictures/images of the following will be uploaded along with the examination report of the vehicle:
i. Chassis plate indicating type/code and chassis number.
ii. Odometer showing actual mileage of the vehicle
iii. Front/back images of the vehicle
iv. Interior images of the vehicle
v. Seat belt stickers
vi. Back trunk/Dikki
The above particulars of the vehicle shall be properly reported in the examination report and uploaded in the system. Examination report of the vehicles under fixed duty/tax regime shall be sent directly by the EO to the AO processing.
f) Examination reports of the vehicles other than falling under fixed duty/tax regime shall be marked by the EO to PA (Shed) / AC/DC (Shed). AC/DC shall ensure that complete and correct information has been reported in the examination report.
g) All vehicles which fall outside fixed duty/tax regime shall be examined jointly by the AO/PA and AC/DC to ensure that there are no repeated examinations and wastage of time on this count.
h) Any GD appearing in the inbox of EO (shed) by 1600 hours on any working day shall be examined on the same day and the concerned officials will not leave their offices unless proper examination report is prepared and uploaded in the system. Any exception may be allowed by the ADC (Examination) depending upon exigencies on ground.
i) AC/DC (shed) will ensure that there is no delay at that end and complete facilitation is provided without compromise on quality of examination reports or compromising any prescribed rules / regulation or procedure.
j) AC/DC shed will be personally responsible to ensure that examinations are done in a fool proof manner. Correct and complete examination reports are prepared and uploaded in the system. If there are accessories/additionalities in the vehicle then those will be reported in the examination report. In case there is any misdeclaration then that is reported accordingly and highlighted in the system.
D) POST RELEASE VERIFICATION:
Since a new automated module has been launched for processing and clearance of vehicles through WeBOC, therefore, a printout/hardcopy of each processed GD will be taken on daily basis which shall be audited manually by the Principal Appraiser of the Assessment Group to ensure that assessments made through the system are correct and without any compromise either on revenue leakage or on Trade Policy provision. If required, the PA Group may avail assistance of an assessing officer of the group while doing this desk audit. This process will continue without an exception for ninety (90) days and thereafter it will be done on random basis. Extent of selection of random basis will be determined by the Additional Collector / Incharge of the Assessment Group.
E) AUDIT BY THE POST RELEASE VERIFICATION SECTION:
Post Release Verification Section (PRV) shall do the audit on random basis. This process shall be a permanent feature irrespective of the fact whether any post release audit is being done by the concerned group or not.
AC/DC Incharge of the assessment group will personally ensure that all prescribed processes are followed in letter and spirit and there is no unnecessary delay at any level. In case, any problem/issue arises then that shall be addressed immediately in consultation with the ADC concerned.
Signed by
(Muhammad Saleem)
Collector
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