GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (PREVENTIVE)
CUSTOM HOUSE, KARACHI.
STANDING ORDER NO. 4/1998 (PREVENTIVE)
SUB: EXAMINATION OF UN-ACCOMPANIED BAGGAGE.
It has been observed that the examination of the un-accompanied baggages is not recorded on the B.D. properly.
2. All concerned are advised to ensure that the following instructions are invariably observed in the case of B.D. for un-accompanied baggage: --
1) The passenger’s alongwith the originals of his passport, declaration in ‘A’ Form and other related documents should be present from the time the B.D. is machine-numbered until the B.D. is signed out of charge and cleared. It shall be duty of the clerk l/C machine numbering, the Customs Officer examining or assessing (whether for value, depreciation or rate of duty and allied taxes) the goods and the Customs Officer signing the B.D. “Out of Charge” to ensure that he has satisfied himself about the physical presence of the passenger and also about the production of the original documents before him;
2) The Customs Officer shall ensure that the Pkgs are produced for examinations are in un-tampered condition and that the packages are opened in his presence. In case the package is defective, it should be got weighed before examination, gross weight recorded in the examination report, KPT or Custodian of the Grill asked to give reasons for the defective package and examination report should indicate if there is any room in the package for possible missing goods;
3) The examination report should be complete in all respects i.e. the description, condition (whether new or old/used), quantity, value, rate of duty and allied taxes. In case of T.V. VCR, Refrigerator, Air conditioner and other domestic electric appliances, the make, model and size and Sr. No. thereof shall be clearly written in examination report. Vague or incomplete examination reports should not be accepted by the IPS/SPS/A.C. and should be viewed seriously against the Customs Officer who examined the goods. The Customs Officer who examining the goods shall affix his name and designation stamp under his signature below the examination report. The examination report must (repeat) must be written in the hand of the Customs Officer examining the goods;
4) The IPS l/C shall see the examination report, shall supervise the examination,-shall re-examine where he considers necessary and shall write (against the examination report) about the allowance admissibility or taxability or I.T.C. status of the goods;
5) The amount of duty, taxes and other charges payable should be calculated carefully. In case any short assessment/short recovery is detected, the Customs Officer calculating the amount incorrectly shall be held responsible for action under rule 4(1)(a)(iv) of the Government Servants (E&D) Rules 1973;
6) The SPS l/C or the Assistant Collector shall allow depreciation in value not exceeding 30% and 50% respectively, of the I.T.P. after physically examining the goods and personally satisfying for himself that the goods are of a condition entitling it to the extent of depreciation as is being allowed by him;
7) In case where a Clearing Agent files the B.D.s, only C.P. holders of the Clearing Agency should accompany the passenger at various stages of processing and completion of the B.D. For this purpose, the Customs Clerk and Clearance Officers should require the representative of the Clearing Agent to produce his C.P. before entertaining him to be associated in these processes;
8) It shall be ensured by all concerned that B.Ds. are machine-numbered, goods examined and assessed and B.Ds. processed and completed expeditiously and without delays in accordance with this Standing Order.
3. These, instructions shall also apply in case of clearance of mishandled goods except that instead of B.D. it should be read as Assessment slip and in addition to “A” Form, the P.I.R. and Delivery order should also be obtained and attached to the relevant assessment slip with the particulars thereof entered on the assessment slip itself.
Signed by
(JEHANGIR KHAN)
COLLECTOR
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