Copies of Shipping Bills.

2)   The shippers shall submit seven COPIES of the Shipping Bills giving full particulars of the consignments. The original copy should be sent to valuation Department, duplicate and triplicate copies of the -shipping bills shall be returned to M.C.D.; the fourth copy shall make the basis of grants of rebate and the seventh copy will be returned to the exporters for their record. The fifth copy accompanies the samples and sixth copy sent to Statistical Division. The exporters will make declaration on all copies of the shipping bills to the effect that they will lodge a refund claim for Customs duty and sales tax paid on the imported raw material used in the production of the goods and for excise duty on locally manufactured excisable goods exported out of the country

Shipping Bill to be returned to Agent if required.

3)  after the registration at the Machine Number Counter, since further processing take more time, the shipping bill is often required by the Clearing Agents for the purpose of “Passed in Full” or payment of duty/cess etc; which should be given back to the agents for these purpose.

Declaration of duty drawback rates on shipping bills.

4)  The exporters and their Clearing Agents shall also declare on the face of the shipping Bills, the effective rate of duty drawback, S.R.O. No. etc. for all rebate able goods whether the rate of duty drawback is ad valorem or specific.

PROCESSING OF SHIPPING BILL

Processing of shipping Bills.

5) The shipping documents after registration will be transferred Shipping Bills. To the Processing Section. The concerned Appraiser   will      duly process the export documents for ascertaining the correct value, E.T. requirements and other relevant details;

Registration Shipping Bills.

6)   After registration of the shipping bill in the Export department, it shall be presented to Appraising Staff for scrutiny and the issue of examination orders. The Appraising Staff will examine the goods in respect of quantity and other details as required for rebate purposes and endorse the same on 4th copy of the shipping bill as well. The Appraising staff shall carryout the examination of rebateable goods with great care and discrepancy found in the examination report will be dealt with seriously;

Particulars to be noted in a register and  also period within which shipping bill should be processed.

7)   Processing of shipping bills shall be completed on the, same day they are filed in the section. Henceforth the processing section shall maintain a register wherein particulars of shipping bills not processed/completed. The Assistant Collector, Export shall inspect this register next morning and shall personally try to resolve the issue and incomplete shipping bills be completed without further loss of time;

Shipping Bills of processed under second Appraisement.

8) The practice of first appraisement be discontinued and under shipping bills should be processed on second appraisement basis as far as possible;

ENTRY OF GOODS.

Pass - in of    goods

9) Thereafter, the shipping documents will be checked by the Principal Appraiser Export posted for the purpose. After the export documents are scrutinized and countersigned by the principal Appraiser, the same will be presented in another Section called, ‘Let Export Section’ where two clerks will be posted, one for allowing the ‘Let Export’ and other for detaching ‘E’ Form. The clerk will detach the original copy of Bill of Export at, the time of allowing ‘Let Export’ after its completion. The original copy will be sent to Valuation Department and ‘E’ Form to State Bank of Pakistan. After processing of the shipping documents is completed entry of goods will be allowed from Entry Gate where a Preventive Officer will be posted shift-wise to check that all the packages covered by a Bill of Export have passed in. He will compare the number of packages, their marks and numbers with the details given in the Shipping documents duly processed by the Customs. He will affix the stamp ‘Passed in Full’ after the goods have entered the Entry Gate and will make entry in the register maintained at this Gate for this purpose. Export Cargo will be allowed to enter upto 1.30 p.m. on all weeks days;

Goods taken to Examination Area

10) After entry of goods through Entry Gate these will be ‘Examination Area’ carried to their respective sheds assigned to various Airlines. The goods will be kept in the ‘Examination Area’ and other Customs Cleared Area’. The ‘Customs Cleared Area’ will be secured under double lock and key system. One key will be with the airline and the other with the Customs. The Airline will make provisions for the proper seating arrangement and other facilities for Customs staff on the Examination Area Of their respective sheds;

Section examination of goods and drawal of samples

Registration prior to

examination

11) The exporter or his agent will present the shipping

documents at a specified counter for registration prior to examination of goods indicating time and serial numbers on the reverse of triplicate copy of Bill of Export duly marked by the Principal Appraiser to the Appraiser/Examiner for examination of goods. The register maintained in this shed will be closed at 2.00 p.m. on all week days;

Selection of packages for examination.

12) The practice of prior selection is discontinued and export examination staff will select the packages at the time of examination and record the number of packages examined by them on the shipping bills at the time of examination;

Examination of Packages.

13)   It is advised that the packages selected for examination be examined in. detail to ascertain the quantity description value, weight etc. and also for detection of concealment of narcotics. Maximum precaution is ensured and particular vigilance be exercised in respect of different consignments with same marks and numbers or the consignments of the same exporters with split invoices.

Examination of goods and withdrawal of samples.

14) The goods brought in the “Examination Area” will be examined after inspection and selection by the Appraiser/Examiner as per “Examination” Order” endorsed on the reverse of Triplicate copy of the Bill of Export. The examination work may further be checked by the Shed Appraiser, Principal Appraiser or Assistant Collector as and when required. Examination reports particularly these under claim of rebate recorded on the reverse of triplicate and quad copies of shipping bills should be self contained and comprehensive giving every vital information that should enable the staff in Rebate Section to finalize duty drawback claims. Ambiguity in Examination reports leads to various disputes at the time of settlement of drawback claims, which leads to delay in the sanction and also problems for the trade. Shipping bills, with same marks but different running numbers will be accepted. In case same Marks & Numbers are used and the Clearing Agent informs the Customs Staff of this fact at the time of filing the papers, the Shipping Bills will be accepted for processing and examination. The samples drawn from the consignment will be signed by the concerned officer and will be retained along with the fifth copy of Bill Export after allowing shipment by the Principal Appraiser. At the time of the examination of the export consignments 3 representative samples will be drawn from the consignments, where it is necessary, to draw sample for valuation or laboratory test purposes. Out of these 3 samples drawn, the 1st sample will be retained in the office of the Assistant Collector, Export Concerned. The 2nd and 3rd samples shall be sent the same day or on the following day to chemical Examiner, Custom House Laboratory and the Assistant Collector Export Rebate Section, respectively. Shipments of goods involving less than 14% rebate may be allowed by the Principal Appraiser and for goods involving 14% or more rebate shipment may be allowed by the Assistant Collector

Sealing of samples

15)  One clerk will be posted in the processing section for collecting samples from each consignments duly sealed and securing its safe custody for onward dispatch to the Rebate Section in the Custom House within 24 hours;

Dispatch of Samples to Laboratory or Rebate Section.

16) In case of misplacement of sample, the .defaulting officer shall be dealt with sternly. The Deputy Collector Export will ensure that these instruction are strictly followed and also to ensure that the samples are collected and stored in the rebate Section in a scientific manner and laboratory test result are received within 7 days positively. In cases where test reports are not received within time be reported to the undersigned;

Joint Examination  of goods.

17) The concerned examination staff should as far as possible arrange joint examination by the E/O,A/O, P/A, A/C and avoid duplication of work and repeated examination of one consignment;

Checking of goods by Drug Cell.

18) The shipping bills which the Export Section marks in routine to Drug Cell for sniffing of goods by the dogsis discontinued forthwith. The staff of Drug Cell on their own on random will do this.

TRANSFER OF GOODS TO CUSTOMS CLEARED AREA AND FORMALITIES OF SHIPMENT.

Transfer of goods to ‘Customs Cleared Area’,

19) The goods after examination will be transferred to

‘Customs Cleared Area’ for palliating. The pallets/containers will, thereafter, be taken out of the ‘Customs Cleared Area’ under Customs supervision direct to the aircraft ready to fly;

Shipment of goods

20) Duplicate and Triplicate copies of Bills of Export will be detached by Preventive officer at Tarmac Entry Gate at the time of loading and thereafter will be sent to M.C.D. of the A.F.U. He will endorse the triplicate and qua duplicate copy of the Bill of Export after tallying the number of packages and marks and number thereof with those given on the shipping documents besides mentioning the time, date and flight number of the aircraft, and thereafter allow loading. He will also endorse the words ‘Shipped in Full’ on the triplicate and quadruplicates copies in token thereof. The quadruplicate copy (Rebate Copy) will be returned back to the representative of the Airline for the exporter’s use;

‘Prior Release’ not to be allowed. Export of Living Animals and Agricultural Products.

20) No prior Release in respect of export consignment shall be allowed under any circumstances.

22) In order to effectively implement the provisions of the current Export policy order relating to the export of live animals ,the export will be allowed on the production of the following Certificates;-

i).   Health Certificate, issued by the Quarantine Officer to the Federal Government;

ii)    Sealing and Confirmation Certificate issued by the Principal Scientific Officer.