To check the misuse of Afghan transit trade, the bonded carriers of Afghan non-commercial cargo would now be required to file exemption certificates from Afghanistan with goods declaration (GD) before clearance of non-commercial transit goods from Pakistan.
The Federal Board of Revenue (FBR) has issued an SRO 1013(I)/202 on Wednesday in this regard.
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The foreign traders would be required to obtain “User ID” of customs computerized system for transit of goods via Pakistan. The user-ID means a unique user identifier which may be allocated to a foreign trader intending to transit his goods through territory of Pakistan as per procedure prescribed by the Directorate General of Transit Trade to access the customs computerized system.
According to the new procedure, in case of non-commercial cargo, the GD shall be accompanied by a scanned copy of exemption certificate issued by the relevant authority of the Government of Afghanistan. However, the Customs authorities in Pakistan may require customs security from the bonded carrier, if the non-commercial transit goods are of high value or of sensitive nature.
Under the procedure for filing of goods declaration for transit cargo, the transit cargo shall not be subject to payment of import or export duties and taxes, provided that the activities are in conformity with these rules.
The transit cargo shall be distinctly manifested as such in the IGM or carrier declaration uploaded electronically in the Customs Computerised System by the shipping line or its agent of customs agent of bonded carrier. The importer’s country’s name and address shall be of the said foreign country for which goods are intended to be imported. The trader or his authorised customs agent shall file the Goods Declaration online in the Customs Computerized System at the office of departure through User ID.
The trader or his agent (customs agent or bonded carrier) shall upload scanned copies of bill of lading, commercial invoice and packing list at the time of filing of GD.
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In case of commercial cargo, the trader or his agent (customs agent or transport operator) shall ensure that sufficient credit is available against the face value of their revolving insurance guarantee maintained with customs to cover the leviable duty and taxes on transit goods within the territory of Pakistan.
Transportation of transit goods by transport operators shall be allowed in containers of international specifications. Oversized, heavy and bulky transit goods, vehicles and live animals may be transported in open transport units, provided that sealing requirements are fulfilled as per prescribed procedure.
Imported transiting vehicles may be allowed in roll-on and roll-off carriers. Bulk Cargo, such as ship loads, may be transported in open sealable vehicles. While in case of liquid bulk cargo, it may be transported in containerized flexi tanks or in bowsers or in containers of international specifications.
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Exports of perishable goods (fruits and vegetable) in transit may be transported in open trucks or other transport units in accordance with the prescribed procedures. Change of conveyance en-route shall be allowed in exceptional circumstances such as an accident or any other breakdown etc. with the prior written approval of the Deputy or Assistant Director having jurisdiction.
Transportation of the cargo from the port of entry to the port of exit in a safe and secure manner shall be the responsibility of the concerned authorized carrier, FBR added.
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