GOVERNMENT OF PAKISTAN
CUSTOMS COLLECTORATE (PREVENTIVE)
CUSTOM HOUSE, KARACHI.
No. SI/MISC/20/Exp: Dated: 30.01.1990
STANDING ORDER NO. 05/1990(PREVENTIVE)
SUB: PROCEDURE FOR DOCUMENTATION AND COMPLETION OF CUSTOMS FORMALITIES FOR EXPORT OF GOODS AT EXPORT PROCESSING ZONE
The following procedure, in suppression of all previous instruction of the subject is laid down for the export of the goods from the E.P.Z.
1. Export of finished goods from the Zone
the procedure to be adopted in this respect will be the same as laid down by the Custom House in respect of Export from Pakistan to foreign Countries namely:-
(a) the manufacturing units in the E.P.Z.. shall file a shipping Bill in quintuplicate in the prescribed proforma bearing distinguished marking “K.E.P.Z:” in the export section of the Custom house or Air Freight Unit, K.A.P:&
(b) the following document shall be enclosed with the shipping bill:
i) Export Invoice:
ii) Packing List:
iii) A certificate issued by the Export Processing Zones Authority
To the effect that the goods being exported are fully accounted for in accordance with the books of accounts and registers maintained by that unit, shall be produced by the investor for verification by Customs.
c) After registration and detachment of the original copy, the rest of the copies of the shipping bill shall be returned to the exporter or his authorized agent who will have to approach the Assistant Collector of the E.P.Z. for sealing the packages with the seal of the Customs, Export Processing Zones Authority and for providing Customs escort;
(d) After the goods have reached the wharf or Airport, the Shipping bill will be processed in the usual manner as prescribed for exports in the normal course;
e) After completing the export formalities, the available copies of the, customs staff, to the office of the A.C., E.P.Z., for disposal, on proper acknowledgement;
f) After the shipping Bill has been registered and completed the packages shall be secured by Customs seal at a secured place to be locked and sealed by Customs duly approvable for the purpose within the Zone area; and
g) The goods thus cleared for export shall be secured and forwarded to the exported section under Customs escort along with a pass as per Annexure- III containing full particulars of the- consignments which on receipt at the station shall be allowed entry for export after necessary check of the Customs Seal and the accompanying pass shall be retained at the Export Gate by the Customs officer.
2. Restriction on removal of goods from the Zone:
No goods shall be taken out from the Zone accept as provided above. Transfer to another Zone or removal to the Tariff Area for sub containing purposes will be subject to permission of the Authority on such conditions as may be proscribed by the Authority in consultation with the Collector of Customs. Goods for sub-contracting should be passed out immediately after examination, under Customs supervisions. Likewise, the investor should inform Customs in advance of re-entry of goods into the Zone, and the Customs will then accompany the goods from the entry gate to the investor’s premises for immediate examination and reporting on the relevant file Assistant Collector’s information.
3. Facility of Sub-Contracting:
a) The facility of subcontracting shall be restricted to only such type of goods, which are capable of identification before leaving the EPZ area and re-entry into the EPZ after the goods have been processed,……. Worked and further manufactured.
b) The investor in the EPZ area shall make out an application in triplicate in the name of Assistant Collector of Customs and submit it. Through EPZ Authority by declaring the particulars like the name of the enterprise when the subcontract has been granted, the nature of sub-contract, the material to be transferred, value and is quantity, form/shape of end-product; martial used in it of end-product; Customs duty and taxes involved, particulars of bank guarantee, name of the bank etc. for processing in the Tariff Area in the form.
c) The EPZA, would then certify the said information contained in that application a given in Part-2 of the Annex. And would forward the case to the Assistant Collector of Customs; Incharge EPZ to allow the transfer of the goods to tariff Area through Principal Appraiser Incharge EPZ.
d) The processing staff in the EPZ would examine the consignment in the place within the Zone approved for the purpose and tally particulars given already in the application made by the investors an would calculate the amount of duty and taxes involved on the goods in the light of para; 6 of SRO No. 249(l)/81 dated 25.3.81.
e) The investor would then furnish a bank guarantee equivalent to the amount of duty and taxes involved from a scheduled bank of Pakistan in case the good are otherwise importable in the import tariff area of the country and if the goods are hot importable than in addition to the amount duty and taxes leviable equal to the value of the goods. After certificate in the form set out in part III of the Annex, issued by the EPZA is produced then allow the removal of the goods to the Tariff Area for Area for the purpose of purpose of processing by another party by way of sub-contracting.
f) No customs escort would be provided as it would be the responsibility of the inventor to safely transfer the goods to the destination and bringing it back to Zone. The investor will then take the goods out side the Zone at his own risk and cost for purpose of further processing and would be responsible to return the goods back to the Zone with the specified time for the purpose; on the basis of these documents; the Customs officers at the gate will issue a gate pass bearing these particulars.
g) After the completion of the processing the goods shall be brought back to the EPZ and would be examined and verified by the gate staff as well as the appraising staff and the from giving in part-V of the Annex; On satisfying the same; the Assistant Collector of Customs will realize the bank guarantee to the investor, after the certificate in the from set out in part -IV of the Annex; has.
h) Where the investor thinks that the job of further processing is not expected to the competed within the specified time due to certain reasons beyond the control of the other party to when the job of sub-contracting has been given; he may apply to the Assistant Collector after satisfying himself would allow the extension in the time period up to a maximum limit two months.
i) In case the investor fails to bring back the goods to the EPZ, the Assistant Collector of Customs shall forthwith en-cash the bank guarantee lying already with the Customs under Rules 8 of SRO. 249(l)/18 dated 25.03.81 and the importer shall for such violation also be. Liable to pay penalty laid down in the Act & the Rules made there under.
4. REPORT OF GOODS IMPORTED FOR PROOEDUING AND TRADING
The goods imported for, warehousing and trading will be subject to simple procedure, as is in vague in Tariff Area; the exporter to Tariff Area will also be governed by the same procedure.
a) The Exporter/Investor in K.E.P.Z. will file a Shipping will in quadruplicate; be in the prescribed from with distinguished racing “K.E.P.Z.” In the Export section of Custom House or A.F.U, together with a copy of relative import invoice, bill of, entry; Export invoice and packing list, proforma invoice, contract, and R.V.C. from the E.P.Z. Authority.
b) After Registration, Assessment and Completion of Customs formalities the shipping bill will be allowed out of charge and an examination order will be endorsed on triplicate and quid copy: The original copy will be detached by the processing group and the remaining copies will be returned to Exporter/Investor or his duty authorized Agent.
c) The Examination Officer posted at E.P.Z. shall examine the goods and endorse report on triplicate and quadruplicate copies of the shipping bill which will be signed and counter-signed by Appraiser and Principal Appraiser. All the packages will be sealed with Customs seal.
d) After completion of these formalities, the Exporter/Investor will request the Assistant Collector E.P.Z. to provide escort for removal of goods from Bonded warehouse for use to the point of export.
e) The gate pass, which will be issued by the E.P‘Z. authority, will be collected by the staff of the preventive Collectorate, who will enter each gate pass in a separate and quantity of goods, number of packages vehicles number and the name of escorting staff etc.
f) The consignment under Customs escort, will be brought to the A.F.U. or the wharf on the Customs station, as the case may be where entry shall be permitted only. After verifying that the seals are in fact.
g) After shipment of the consignment, and upon receipt of gates receipt cross border certificate all entry to this effect shall be made in the warehouse register against the relevant entry and the balance, it any, shall be recorded.
h) The word trading appearing in this order means trading for export only and not from E.P.Z. to Tariff Area.
Signed by
(JEHANGIR KHAN)
COLLECTOR
abcdabcdabcdabcdabcd