Classification of goods: FBR asks importers to approach ARC secretary

ISLAMABAD: The Federal Board of Revenue (FBR) has asked the importers to approach the secretary of the Advance Ruling Committee (ARC) for obtaining advance ruling on classification of goods, determination of origin of the goods under bilateral/multilateral agreements, and applicability of notifications under the Customs Act, 1969.

In this connection, the FBR has notified the Advance Ruling Committee for the importers through a notification issued here on Tuesday.

According to the notification, Suraiya Ahmed Butt (Pakistan Customs Service/BS-21) Chief Collector of Customs (Appraisement-South), Karachi, would be the chairperson of the committee.

Members of the committee are: Ashhad Jawwad, Model Customs Collectorate of Appraisement and Facilitation Karachi, and Shafiq Ahmed Latki, Director Directorate General of Customs Valuation, Karachi.

Yasin Murtaza, Additional Collector, Customs Appraisement and Facilitation East Karachi would now work as secretary of the committee.

A permanent secretariat with as much staff as required shall also be established, and notified by the board for meetings of the committee in this regard.

The committee shall be empowered to co-opt any officer of the Customs other than those notified by the board, and representative of trade body/association for assistance.

The Committee may direct the applicant to appear in person or through his authorised representative before the Committee to present their view point, and to address any queries of the Committee.

The Committee will pass the order within 90 days from receipt of application with all requisite documents.

A ruling passed by the Committee shall be binding on the applicant unless the applicant prefers an appeal as per rule 797 of the rules.

Provided that a ruling issued by the committee shall be binding on the customs for a period of one year, unless there is a change in fact or circumstances on the basis of which the advance ruling was pronounced, the FBR added.

According to the rules, an applicant desirous of obtaining an advance ruling under these rules may make an application on the prescribed format (Annex-A&B) to the secretary Advance Ruling Committee, stating the question on which the advance ruling is sought.

An undertaking to the effect that, to the best of the applicant’s knowledge, no issues concerning the goods for which a ruling is sought, is pending before any customs office or port of entry or before any adjudicating authority, tribunal or court.

All requisite information and documents should be attached with the application.

Advance ruling shall be issued in cases of classification of goods under first schedule to the Customs Act, 1969; determination of origin of the goods under the rules of origin notified for bilateral and multilateral agreements; applicability of notifications issued in respect of duties under the Customs Act, 1969 or any tax or duty chargeable under any of the law for the time being in force, in the same manner as duty of customs leviable under this Customs Act, the FBR added.

Copyright Business Recorder, 2020