GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

NO: REG: S9-15/91-IMPORTS.                                         Dated 09-01-1993   

PUBLIC NOTICE NO. 01/1993 (APPRAISEMENT) 

It has been observed that shippers through their agents in Pakistan request for allowing re-export of consignments exported against confirmed letters of credit as frustrated cargo under section 138 of the Customs Act, 1969 on the contention that the consignee has refused to honour his commitments as provided under SRO 3(l)/70 dated 02-01-1970. On investigation it has been found that the re-export is desired on mutual consent of the shipper and consignee and no discrepancy report of the beneficiary bank could be produced. Further, the goods are intended to be shipped to destination other than the port/country from were these were originally shipped.

2.         In order to streamline re-export as furnished cargo it is essential that cases where a letter of credit has been established and importer dishonors his commitments, in addition to NOC of Chief Controller of imports and Exports and State Bank of Pakistan, the shipper’s agent in Pakistan shall also produce discrepancy report of the beneficiary’s bank, copy of letter of credit, negotiating bank’s certificate with-holding remittance due to discrepancy report and complete set of correspondence exchanged dishonoring the clearance of goods. On receipt of the aforesaid documents the goods under import shall be examined to ascertain the correct description, its quality and other specifications of the goods in detail in the light of letter of credit and contract in order to determine the genuineness of the request for re-export.

3.         No request for re-export as frustrated cargo in terms of section 138 of the Customs Act, 1969 read with SRO 3(l)/70 dated 02-01-1970 shall be allowed incase the documents furnished are found to be insufficient to establish the status of the Imported goods as a frustrated cargo, or if the goods intended to be exported are for the place other than the place from where these were originally shipped.                           

4.         Request for re-export as frustrated cargo where the imported goods involving change in duty and taxes, mis-declaration of quantity and description shall, in no case, be allowed.

Signed by

 (JEHANGIR KHAN)

COLLECTOR

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