GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

NO. S I/M ISC/2549/94-X.                                                             Dated:12-02-1995

PUBLIC NOTICE NO. 11/1995 (APPRAISEMENT)

SUB:  PROVISIONAL CLEARANCE AGAINST UNDERTAKING

APPLICATION OF CONCESSIONAL TARIFF RATES IN CASES WHERE GRADES AND OTHER SPECIFICATIONS OF THE RAW MATERIALS ARE NOT CERTAIN.

It has been reported that the importers who import raw materials for the manufacture of items like pharmaceutical products, agricultural pesticides and food products etc. at concessional rates product invoices and other connected documents which do not indicate the grade and other specifications of the raw materials. Resultantly, the concerned Apprising Groups hesitate in applying the confessional rates notified in different SROs. But on the other hand, importers insist for provisional clearance against under taking dischargeable on the receipt of laboratory test report. It is clarified that this practice is inconsistent with the provisions of section 81 of the Customs Act, 1969 and cannot continue any more.

2.         It is, therefore, notified for information of and compliance by all concerned that henceforth the benefit of confessional rates shall not be allowed in cases wherein invoices / letters of credit / literature produced and description given on the packing material does not conform to declaration by the importer regarding grade and other specifications.

3.         However, the importer may pay duty and taxes at statutory rates in cash leaving their samples with the concerned Appraising Groups and may subsequently claim refund in case the test reports are received in their support. 

Signed by

 (MUHAMMAD RAMZAN)

COLLECTOR

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