GOVERNMENT OF PAKISTAN
CENTRAL BOARD OF REVENUE
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Islamabad, the 28th February, 2005.
(CUSTOMS)
S.R.O.198(I)/2005.- In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Customs Rules, 2001, namely:-
In the aforesaid Rules, after “CHAPTER XVII”, the following new chapter shall be added, namely:-
“CHAPTER XVIII
Sub-Chapter-I
387. Definition.- In this sub-chapter, unless there is anything repugnant in the subject or context,-
(a) “owner” means importer in case of import cargo and exporter in case of export cargo;
(b) “carrier” means shipping line or shipping agent filing the Import General Manifest (IGM) to Customs in case of import cargo, and transporter bringing export cargo to Customs area in case of export cargo;
(c) “FCL cargo” means full container load;
(d) “LCL” means less than container load;
(e) “consolidated cargo” means cargo containing shipments of two or more shippers or suppliers.
(f) “Consignment Note” means a document issued by the shipper in case of FCL cargo or the person packing the container in case of consolidated cargo in the format given below:-
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CONSIGNMENT NOTE Date: _____________ |
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Customs CRN or Customs Machine Number |
Container No. |
Seal No. |
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Certificate: I / We hereby certify that goods mentioned in the accompanied packing list have been placed inside the container and the container has been sealed by me / us. |
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Name and Signature of shipper/ consolidator with stamp |
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388. The procedure given in this sub-chapter is to be followed by all importers, exporters and carriers regarding Customs documents.
389. All import cargo entered into Customs area for clearance shall be accompanied with a copy of packing list and invoice in the following manner:-
(a) Containerized FCL cargo: The documents shall be placed on the inner side of the door of container. In case of multiple containers in a consignment, each container shall have such documents pertaining to goods inside it.
(b) Consolidated cargo and LCL cargo: The documents shall be attached to the goods or package at an obvious place. Each such container shall also have a consolidated packing list pertaining to goods inside it placed on the inner side of the door of container.
(c) Break bulk or bulk cargo: The documents will be furnished to Customs by the carrier on entry of conveyance into Customs area.
390. All export cargo entered into Customs area for clearance shall be accompanied with a copy of packing list, invoice and, in case of containerized cargo, a Consignment Note. These documents will be furnished to Customs by the carrier at the time of pass-in of goods for export.
391. Liability of placing such documents vests with the owner of goods as well as on the carrier. The owner of goods and the carrier will explicitly stipulate the requirement of placing documents in the manner prescribed above as an obligatory condition, to the person packing or shipping the cargo.”.
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[C.No.9(24)/2003-CB-18/05]
(MUHAMMAD SALEEM)
Secretary (Customs Budget)