The Central Board of Revenue (CBR) has decided to make it mandatory for the customs agents to pay evaded amount of duties and taxes in cases where the evasion took place due to negligence of these agents. Under the proposed 'Customs Agent Licencing Rules - 2005' to be issued in Budget 2005-06, the agents will pay the evaded amount of duties and taxes in case it is established that evasion has taken place because of his negligence, failure to perform his function as prescribed under the law or connivance or willful act.
The CBR has also directed the customs agents to ensure that at least three samples should be drawn for the customs laboratory, wherever possible, under proper seal and signature. The laboratory will carry out necessary test of the samples of the consignments, if required.
Official sources told Business Recorder on Sunday that the CBR has dispatched the new rules to the Customs Agents Groups in Karachi, Lahore, and Rawalpindi for comments. The viewpoint of collectors of customs and agents will be incorporated in the new rules to be announced in next budget.
Under the new rules, the CBR will grant licences to only customs agents, who are graduate from a recognised university, must possess a diploma/certificate on customs clearing and forwarding from the Directorate of Training Customs, Central Excise and Sales Tax. In case of issuance of permit to the employee of customs agent, the person must have passed higher secondary school certificate examination from a recognised board of secondary education.
The CBR has also specified that the customs agent should operate as a registered company with a paid-up capital of Rs 500,000. It is also necessary for the fresh applicant to get National Tax Number (NTN) for obtaining license as customs agent.
The new customs agents should register as 'service provider' with the concerned Collectorate of Sales Tax.
The new customs agent should also have experience of three years of working with any reputable agent. The licensing authority may reject an application for the grant of license if the applicant fails to secure at least 60 percent marks in the examination (written as well as oral).
The minimum age of the applicant should not be below 25 years for obtaining license to operate as customs agent.
The CBR has also laid down a number of new responsibilities of the licensee. Every licensee shall maintain and preserve for a period of five years, and complete records of his financial transactions as well as all customs documents handled by him and copies of all correspondence, bills, accounts, statements and other papers pertaining to customs business.
It also said he will be responsible to file customs declarations in the prescribed forms (showing progressive serial number of each type of declaration) giving detailed description of each item as mentioned in the Customs Tariff giving all details ie size, length, weight, article number, besides unit value and applicable headings of Pakistan Customs Tariff and rates of customs duty and other taxes, if any. He will complete all the columns of the prescribed declaration forms and fulfil other formalities specified in the new rules.
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