GOVERNMENT
OF
APPRAISEMENT
COLLECTORATE
CUSTOM
HOUSE,
*
* * * * * * * * *
No.
S9/608/2003-IMP Date:
27-01-2005
STANDING
ORDER NO. 01/2005/ (A)
Subject: EXTENSION
OF ACP BY RELAXING CONDITIONS OF STANDING ORDER NO. 07/2004 (A) DATED
20.04.2004.
In order to expand the
scope of Automated Clearance Procedure (ACP), it has been decided that
henceforth the Customs on its initiative will extend the application of this
procedure to the eligible importers as per new criteria given below:
2. Criteria:
I. All the Federal / Provincial Governments, Public sector
organization, State owned corporations and defence imports.
II. All the importers, having import
value more than Rs. 30 million during last twelve months will be eligible for
ACP as per parameters laid down in implementation strategy (para 3).
III. The import of risk
prone commodities shall not fall in the preview of ACP.
IV. The clearing agents (upto five)
who have been clearing goods of such importers in the past one year would be
taken as nominated clearing agents, unless otherwise desired by such importers
through application to the Deputy Collector, Import Section or any proceedings
have already been initiated against clearing agent under customs law or.
V. The importers who do not meet the
ACP criteria may also apply to the Collector for special enrollment.
VI.
The
facility of ACP shall be withdrawn at any stage if it is found that a case of
misdeclaration or fiscal fraud exists or has been detected against the importer,
(or a director in case of company / firm).
VII.
The
facility of ACP will be availed only for goods imported against valid LC
(letter of Credit) or registered bank contract.
3. The ACP will not be
available in following cases:
a) Where the Goods Declaration is filed prior to the arrival of
the vessel under section 79 (1);
b) Import of scrap of all kinds, second hand machinery, job lot
/ stock lot goods;
c) Chemicals on the controlled list or useable in the
manufacturing of narcotics, psychotropic substance or chemical weapons;
d) Items meant for re-export.
e) Banned / restricted items as per current Import Trade &
Procedures Order;
f) Items in section II (Procedural Requirements) of current
Import Trade & Procedures Order, except CKD kits of motor cars and other
motor vehicles, and trucks and buses, or unless allowed by Collector of
Customs,
g) Items ordered to be excluded from ACP due to high risk, by
the Appraisement Intelligence Branch, after approval of additional Collector in
charge and notice issued by Additional Collector (Imports).
4. Implementation strategy:
i) The importers
already enrolled in ACP shall continue to enjoy ACP unless they cease to
fulfill criteria given above.
ii) In the first phase
only those importers shall be eligible who dealt with upto five commodities (HS
Codes) only and their import value during last one year was more than Rs. 100
million.
iii)
The
limit of Rs. 100 million shall be brought down to Rs. 30 million gradually.
iv)
The
importers will be provided with monthly report of their imports.
v)
Status
of importers enjoying ACP shall be reviewed annually. If any importer ceases to
fulfill the conditions given in para 2 and 3, his name shall be expunged from
the list of ACP.
5. M/s.
PRAL will feed the list of names of importers to whom facility of ACP will be
extended in the data base. This list will be duly signed by all the Additional
Collectors (Appraisement) and Collector (Appraisement).
6. The system aims to process
the customs declarations made at the time of import by notified eligible
importers, on the Goods Declaration (GD) form, using Custom House computer.
However, about 10% of such declarations will be checked in detail randomly in
order to ensure their authenticity. In case any discrepancies prejudicial to
government revenue or import policy are found in random checking or Post
Clearance Audit etc, severe penal action would be initiated against the importer
as well as the Custom House Agent, in accordance with Customs Act, 1969.
7. Unless the case is selected
for random check, the computer system shall print on the Good Declaration, ‘CLEARED UNDER ACP’. All such Goods
Declarations shall not be presented in Assessment Group for manual assessment
or processing. The assessment would be made automatically by the computer. The
assessment aspect of such Goods Declaration will be scrutinized under Post
Clearance Audit / Post Import Audit.
* In case of FCL cargo Superintendent
(cash) shall “out of charge” such Goods Declaration after duties and taxes have
been paid. At the wharves, shed etc. the FCL cargo may not be examined. The
container seal shall be checked for being intact and its numbers verified. If
the seal is found missing, broken or tampered, or its numbers do not tally,
this fact will be endorsed in the computerized examination report and detailed
examination will be carried out.
* In case of LCL cargo, the marks and
numbers and total number of packages shall be tallied at wharves, sheds etc.
The Goods Declaration of LCL cargo shall be “out of charge” by Principal
Appraiser (Shed). If the number of packages / quantities or marks and number do
not tally, this fact will be endorsed in the computerized examination report
and detailed examination will be carried out.
8. The Examining Officer (exit
gate) shall re-verify the container number and seal number in case of FCL
cargo, marks and numbers in case of LCL cargo; and payment of duty stamp on the
Goods Declaration, before goods are allowed out of customs area.
9. All imports pertaining to
deletion programs of availing benefits of conditional / concessionary SROs [
whereby certain security i.e. Indemnity Bond, Bank Guarantee, etc is required
to be submitted in group / bank guarantee cell ] shall be allowed to avail the
facility of ACP after completing the due procedure in the group / Bank
Guarantee Cell. Superintendent Cash will “out of charge” such Goods
Declarations after completion of process by the group.
10. The computer system at CSC
(Customer Service Centre) shall randomly select GDs for detailed scrutiny and
processing (assessment) and examination of goods. Such GDs shall be marked by
computer system ‘RANDOMLY SLECTED FOR
DETAILED PROCESSING AND EXAMINATION UNDER ACP’. ALL SUCH Goods Declaration
will be presented in Assessment Groups and to shed examination staff for
examination as per examination order. In cases, where Goods Declaration
selected is for more than 10 containers the examination shall be of 20% of the
total number of containers, unless otherwise ordered by the Assistant Collector
in charge. The Principal Appraiser (Shed), after satisfying himself will “out
of charge” all such Goods Declarations.
11. The facility of ACP will
stand withdrawn on detection of any discrepancy or mis-declaration, which shall
be fed in the main computer system by the person / group / section making
detection by filling out form ACP-2. This will form a part of the company
profile kept on the customs data base, unless otherwise order by the Collector
of Customs.
12. The Additional Collector of
Customs, Appraisement in charge of Import Section shall be the competent
authority to notify or de-notify the importers, or restrict certain types of
import or certain items of import from using the ACP.
13. The
Standing Order 07/2004 (A) dated 20.04.2004 stands superceded. This Standing
Order is issued with the approval of CBR.
(Azhar
Majeed Khalid)
Collector
Encl:
As above.
Copy
to:-
1. The Member (Customs), Central Board of
Revenue,
2. The Chief (Customs Procedures), Central
Board of Revenue,
3. All the Collectors of Customs, Sales
Tax and Central Excise.
4. The FPCCI, Federation House, Main
5.
6. Project Manager, M/s. PRAL, Custom
House,
7. Incharge CSC, Custom House,
8. Executive Secretary (FPCCI), Federation
House, Main
9. Karachi Customs Agent Group,
10. All other concerned.
11. Notice Board.