GOVERNMENT OF PAKISTAN
CENTRAL BOARD OF REVENUE
NOTIFICATION
Islamabad, the 22nd January, 1994
CUSTOMS
S.R.O.61(I)/94.- In exercise of the powers conferred by
sub-section (4) of section 79 of the Customs Act, 1969 (IV of 1969), read with
section 219 thereof, the Central Board of Revenue is pleased to maike the
following rules, namely:-
1. Short title and commencement.- (1) These rules may be
called the Prior Release of Urgent Consignments (Imports and Exports) Rules,
1994.
(2) They shall come into force at once.
2. Definitions.- (1) In these rules, unless there is anything
repugnant in the subject or context,-
(i) "Act" means the Customs
Act, 1969 (IV of 1969);
(ii) "application" means an
application filed under rule 3 of these rules;
(iii) "appropriate officer" means
an officer of Customs not below the rank of an Assistant Collector appointed in
this behalf;
(iv) "duties" means
customs-duties and include all other levies collected in the same manner as
customs-duty;
(v) "prior release" means the
delivery of an urgent consignment prior to submission of a bill of entry or a
bill of export under the Act; and
(vi) "urgent consignment" means a
consignment of any of the following goods imported for home consumption, or
meant for export provided that the appropriate officer of Customs is satisfied
that these require immediate and rapid clearance as a matter of priority:-
(a) human body organs or any part
thereof, blood and blood plasma;
(b) perishable medicines e.g., insulin,
etc;
(c) life saving drugs in nominal
quantities, duly supported by medical prescription;
(d) live animals and live plants;
(e) newspapers, journals and other news
materials;
(f) radioactive materials;
(g) replacement parts of computers,
machines and drilling equipment (e.g. drilling bits);
(h) Any other goods, urgently required,
with the approval of the Collector of Customs in writing, on case to case
basis; and
(i) Fertilizer imported by Fertilizer
Import Department, Ministry of Food and Agriculture.
(2) All other expressions used but not defined in these rules
shall have the same meaning as are assigned to them in the Act.
3. Application for prior release.- (1) The importer or
exporter of urgent consignment shall present an application, in triplicate, in
the form set out in appendix I to the appropriate officer.
(2) The appropriate officer shall cause
the application to be scrutinized with reference to declarations made in the
application, by taking into account the degree of urgency with which the goods
are needed, the nature and value of consignment and particular circumstances
relating to it.
(3) The appropriate officer shall, after
satisfying himself in this regard, accept the application for prior release by
making an endorsement to this effect on all the three copies of the
application.
(4) After the application for prior
release is accepted by the appropriate officer, the particulars of the
consignment shall be entered in a register, in the form set out at Appendix II
maintained for this purpose, and the serial number of the register shall be
taken an prior release number.
(5) The prior release number and date
shall be endorsed on all copies of the application and the prior release shall
be deemed to have been allowed only after the entries in the register and
endorsement of the application have been recorded.
4. Admissibility of prior release.- (1) Prior release shall not be admissible in cases
where Import General Manifest or Export General Manifest, as the case may be,
was filed two days or more prior to the submission of application for grant of
prior release.
(2) The facility of prior release shall
be allowed to only those importers or exporters of urgent consignments who have
sufficient balance of amount available in their accounts maintained as
current/personal ledger accounts to pay the duties:
Provided
that the importers or exporters, who are not maintaining such accounts shall be
eligible to avail the facility of prior release on furnishing a bank guarantee
or a pay order of a sum equivalent to the duties assessed provisionally by the
proper officer and such pay order shall
remain in the custody of the proper officer of Customs and shall be utilized
towards finalization of assessment.
(3) Bank guarantee shall stand discharged
after all leviable duties and taxes have been deposited.
(4) No prior release shall be allowed if
a previous case of the same importer or exporter is pending finalization for
more than fifteen days.
5. Manner of prior release in case of imported goods.- (1)
A file for each application shall be maintained and shall contain all relevant documents and
correspondence relating to the respective clearance.
(2) The examination staff, deputed for
the purpose, shall examine the urgent consignment on priority and in
compliance with the examination order
and examination report shall be recorded on reverse of the original
application.
(3) The examining officer, if he is
satisfied that the import of the goods is not prohibited or is not in breach of
any restrictions or conditions applicable to the import of such goods, may make
an order for provisional clearance of the same pending presentation of bill of
entry.
(4) The examination staff shall also
endorse the original and duplicate copies of application with the words
"examined", affix their signatures and shall return the duplicate to
the importer.
(5) At the time of delivery of urgent
consignment, the officer of Customs shall record the effect of delivery under
his signatures on original and duplicate copies of the application. The original copy of the application shall
be retained by such officer and forwarded at the earliest to the appropriate
officer while the duplicate copy of the application shall be returned to the
importer to accompany the urgent consignment, and for his record.
(6) The importer of urgent consignment
shall, at the time of the prior release of such goods, present a bill of entry
for home consumption and other necessary documents to the appropriate officer
of Customs and shall pay the whole or differential amount of leviable duties,
if any, within ten days of the prior release on the basis of which the
appropriate officer of Customs shall finalize the provisional assessment.
6. Manner of prior release in case of exported goods.- (1)
A file for each application shall be maintained and shall contain all
relevant documents and correspondence
relating to respective clearance.
(2) The examination staff, deputed for
the purpose, shall examine the urgent consignment on priority in compliance with the examination order and examination report shall be
recorded on the original application.
(3) The examining officer, having verified that the export of
the goods is not prohibited or is not in breach of any restrictions or
conditions applicable to the export of such goods, may make an order for
provisional clearance of the same pending presentation of bill of export.
(4) The examination staff shall also
endorse the original and duplicate copies of application with the words
"examined", affix their signatures and shall return them to the
exporter.
(5) At the time of loading, the proper
officer of Customs shall record the effect of loading, under his signatures, on
the original and duplicate copies of the application. The original copy of application shall be retained by such
officer and shall be forwarded at the earliest to the appropriate officer while
the duplicate copy of application shall be returned to the exporter for his
record.
(6) The exporter of urgent consignment
shall, at the time of prior release of such goods, present a bill of export and
other necessary documents to the appropriate officer of Customs and shall pay
the whole or differential amount of leviable duties, if any, within ten days of
the prior release on the basis of which the appropriate officer of Customs
shall finalize the provisional assessment.
7. Failure to comply.-
In case an importer or exporter of an urgent consignment contravenes any
of the provisions of these rules, penal proceedings under the Act shall be
initiated by the appropriate officer and duties, if due, shall be recovered
under the relevant provisions of the
Act and the defaulter shall not be entitled for the facility of prior release,
any more, in future.
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(C.No.1(182)-CB/76-Part-9/94)
BARKAT ALI BUKHARI
Second Secretary
As amended
S.R.O.504(I)/95, - dated 14.06.1995
S.R.O.22(I)/97, - dated 12.01.1997
S.R.O.179(I)/97, - dated 21.03.1997
Appendix I
FORM
[See rule 3(1)]
The Assistant Collector of Customs,
SUBJECT: APPLICATION
FOR PRIOR RELEASE OR URGENT CONSIGNMENT.
Dear Sir,
I
request for prior release of the goods as per the following particulars:-
1. Flight
No./name of the vessel.
2. Date
of arrival/departure ETA.(in case already arrived quota IGM No. and date and
Index No.)
3. Airway
bill/bill of lading number and date.
4. Consignor's
name and address.
5. Consignee’s
name and address. NTN/NIC.
6. Nature
of import/export(specify whether commercial, sample, gift, donation, personal
mail or other).
7. Import
license/import permit/clearance permit No. and date.
8. Import/Export
registration No. and date or NIC No.(in case of import/export by individual).
9. Letter
of credit No. and date with Bank and Branch No. Form E.No. in case of exports.
10. Amount
of freight (if prepaid).
11. Delivery
order No. and date if any (in the absence of delivery order, attach the telex
or other documents
through
which intimation of arrival was received).
12. Description
of goods, etc.
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S.No. Description Quantity/ Weight HS
code C&F/ Rate of Amount of Sales Tax Iqra Flood Other Remarks
of goods. No. of Gross/ FOB customs
customs @ 15% surcharge Relief Taxes
packages Net Value duty duty @
5% Surcharge if any
@
1%
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1 2 3 4
5 6 7 8 9 10
11 12 13
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13. If the
goods require any certificate/clearance from the Ministry of Foreign
Affairs/Ministry of Health, Plant Quarantine Department/Animal Husbandry
Department or any on the concerned agency for their importation/exportation,
No. and date of such certificate and attach a copy thereof.
14. Name,
address, national identity card No. and Customs permit No. of the person
authorized to transact this business on behalf of the importer.
15. How
many cases of prior release effected one week earlier or longer period are
still outstanding against the importer and/or the clearing agent.
16. The
position of balance amount available in the deposit account(for commercial
importer only).
17. No.
date and the amount of bank guarantee or pay order.
18. Reasons
and justifications warranting prior release. (Please attach documents to prove
urgency leading to this request), if any.
Documents Attached:
1. Signature.
2. Name.
3. Designation.
4. Full
address.
5. Tel
No. Office.
6. Clearing
agent license No. and date.
19. REPORT OF THE CUSTODIAN
ABOUT DECLARATION IN COLUMN NO.17 ABOVE.
20. ORDER OF THE ASSISTANT
COLLECTOR OF CUSTOMS.
21. P.R.REQN. NO. AND
DATE.
22. EXAMINATION AND
ASSESSMENT REPORT.
23. ORDER OF THE PRINCIPAL
APPRAISER/SUPERINTENDENT OUT OF CHARGE/ALLOWED/NOT ALLOWED.
Appendix
II
FORM
[See rule 3(4)]
S.No. Date of Description Quantity Name of importer/
Name of clearing agent Weight
application of goods Exporter Gross Net
--------------------------------------------------------------------------------------------------------------------------------------------------------1
2 3 4 5
6
7 8
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-------------------------------------------------------------------------------------------------------------------------------------------------------- Amount of duties involved Bill of entry/ Date of filing IGM No. Index No.
---------------------------------------------------------- shipping Bill of entry
Customs Sales Iqra Regul-
Flood Fine Bill No.
duty tax surcharge tory duty Relief etc. Shipping Bill
surcharge No.
--------------------------------------------------------------------------------------------------------------------------------------------------------9 10 11 12
13 14 15 16 17 18
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Amount of duties realized
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Customs duty Sales Tax Iqra surcharge Regulatory duty Flood Relief Other Taxes/Fine
@ 1% Surcharge etc
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19 20 21 22 23 24
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