GOVERNMENT OF PAKISTAN

Model Customs Collectorate of Appraisement (East) Custom House, Karachi

No.9(2)MCC/Public Notice/06                                             Dated: 22.08.2014 

PUBLIC NOTICE NO.07/2014

In terms of Section 79(1) of the Customs Act, 1969, the owner/authorized Clearing Agent is required to file a true and correct declaration with Customs Authorities for seeking clearance of imported goods. However, it has been observed that description of imported goods in the Goods Declaration are mostly vague, incomplete and evasive in description. Such deficient declarations negatively impact state revenues as well as dwell time (for clearance of such cargo). However, there is no justification for an importer / authorized Clearing Agent to file imperfect Goods Declarations.

 2.         Accordingly, it is reiterated that owner / authorized Clearing Agent should file correct, complete and specific declaration of imported goods as mandated under the relevant provisions of the Customs Act, 1969 besides ensuring the following aspects:

a)      Make a correct, complete and comprehensive declaration showing all necessary particulars of the goods, besides uploading all necessary import documents including invoice, packing list, bill of lading, indents, contracts / LC, catalogue(s) etc besides any related correspondence with foreign supplier. Moreover, container-wise packing list should be uploaded / scanned in case the consignment consists of multiple containers.

b)     Ensure that at the time of filing of G.Ds, the declarations are correct, complete and comprehensive in terms of batch, article cumber, quantify, sizes etc and other specifications which may have any bearing on the correct classification, valuation, implementation of Import Policy Order, allied laws and other -aspects necessary for assessment of correct duties / taxes. By way of example:

i)      In case of MEG classifiable under PCT 2905.3100, the declaration should include details in respect of purity, grade, physical form (whether powder, flakes etc.) besides other information like organic, inorganic, etc.

ii)       In case of dinner sets, number of pieces in the set, weight, constituent material, brand name (if any), whether it is gold plated or not, number of packages, origin etc need to be mentioned.

iii)     In case of piston ring set, declaration to show origin number of piston in the set, brand, part number, whether genuine (OEM)/non-genuine, for LTV or HTV, CC of the vehicle for which these are meant for.

iv)        For dyes, the declaration should include, colour, index number, batch, strength of the dye, manufacture’s name, nature of dye (direct, reactive, wet etc) physical form (powder, paste liquid) origin, mode of packing etc.

c)      Upload all statutory certificates/permissions are required under the law that are pre-requisites for assessment/release of the consignments.

 3.         Filing an accurate declaration stays are essential obligation of the owner/authorized Clearing Agent under the system of self-assessment, in vogue, and failure to do so would entail punitive measure as provided for in the Customs Act, 1969.                                                                              Signed by

(Najeeb R. Abbasi)

Collector

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