GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
NO.SI/MISC/376/93-VII. Dated: 30.12.1993
PUBLIC NOTICE NO. 70/1993 (APPRAISEMENT)
SUB: Transshipment of imported arms and ammunition via Karachi to up- Country Dry Ports.
The Central Board of Revenue vide its letter C. No. 2(10) T.II/89 dated 9.12.1993 has streamlined the procedure of import. Transshipment of import of arms & ammunition, Import licenses of arms and ammunition are issued in terms of value and without any quantity restriction which tempt importers to indulge in under invoicing so that in addition to evasion of duty and taxes, larger quantities of arms and ammunition could be imported. Such manipulation creates problems in assessment of value. As a result of correct assessment of value, usually the total value of consignments exceeds the limit of import license. They prevailing practice to tackle this issue variety in different Collectorates. Moreover, values appraised by Collectorates invariably disputed by the importers which result in delayed clearance of arms and ammunition.
2. To curb the persistent practice to manipulate import of excess quantities of arm and ammunition by way of under invoicing and to create uniformity regarding disposal such cases in all Collectorates, the Board has decided the following:-
i) Controller of Valuations in consultation with the importers/associations will ascertain the value and fix the ITP of arms and ammunition in terms Section 25 B of Customs Act, 1969.
ii) Consignment presently held up due to excess import of arms and ammunition as compared to values shown in import licenses may released against redemption fine equivalent to 100% of ascertained value To eradicate the practice of under invoicing, in future, the excess quantities of arms of ammunition not covered under import license as a result of assessment of value will be confiscated out right. For the purpose all the Collectorates will issue public notice under intimation to the Board.
iii) Transshipment of consignments of arms and ammunition destined for upcountry dry ports may be allowed subject to the following conditions:-
(a) Consignments shall be inspected 100% at Karachi Port.
(b) Each package shall be sealed by the agency engaged for the purpose of reaching containers bound to dry ports.
(c) Transshipment shall be allowed through Pakistan Railways only.
This has been circulated for strict compliance by all concerned.
These instructions shall be applicable from the date of issuance of Board letter referred to above i.e. 09.12.1993.
Signed by
(JEHANGIR KHAN)
COLLECTOR
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