The Federal Board of Revenue has made it compulsory for all vehicles carrying transit cargo of the US destined for Afghanistan to get registered at the designated Customs checkposts of Torkham and Chaman. In this regard, the FBR has issued a customs general order here on Saturday.
According to the CGO of the FBR, the tracking and monitoring of cargo en route, allowed transit under this CGO, shall be carried out, on real time basis, in accordance with the Tracking and Monitoring of Cargo Rules, 2012 notified by the Board vide SRO 413(1)/2012 dated 25.04.2012. All vehicles carrying transit cargo under this CGO shall be required to get registered at the following Customs check posts during transit, in accordance with the procedure provided in rules 631 and 632 of the Customs Rules, 2001:
Route -l (Transit via Torkham): Baburloi customs Check post (between Khairpur and Sukkur); Khairabad customs check post (between Attock and Peshawar) and Kohat customs check post.
Route -II (Transit via Chaman): Khur Khera customs check post (between Hub and Uthal) or Baburloi customs check post (between Khairpur and Sukkur) and Baleli customs check post (between Quetta and Qila Abdullah.
If the goods are found missing, stolen or removed due to any reason, penal action shall be taken against the concerned persons including the carrier, authorised agent and focal person along with recovery of the duty and taxes involved in accordance with the provisions of Customs Act, 1969.
The Customs authorities shall refrain from routine physical examination of the vehicle and transit goods while on the way from port of entry to port of exit unless an irregularity is suspected in view of explicit tampering of seals or locks of the transport unit or some reliable specific intelligence information.
If the cargo is damaged or destroyed en route because of sabotage during transit, the Collector having jurisdiction at port of entry may, on an application by the focal person of US or the authorised agent, and after satisfying himself about veracity of the reported incident, grant permission to move the remaining cargo to Afghanistan or ship it back to origin without payment of duty and taxes, after registration of case and fulfilment of police and court formalities. Such permission shall be allowed only after receipt of report from the Collector having jurisdiction over the area of incident. The Collector concerned shall get such cargo escorted to the exit point.
The FBR further explained that at the port of exit, the Customs officer (Preventive Officer or Inspector of Customs) shall physically verify the shipping seals, customs seals to confirm that these seals are intact and no tampering has been done with the container. The information shall be fed in the system as per procedure prescribed under CGO 4 of 2007, and the same shall also be endorsed on duplicate and quadruplicate copies of the Goods Declaration.
The "port of exit" means the specified customs-station notified under section 9 of the Customs Act 1969, from where the transit goods exit Pakistan for the destination; The containers or goods shall be weighed and scanned or examined at the exit Collectorate. The Collector of Customs may specify alternatives in case weighment is not possible due to size, facility or breakdown of weighment system etc.
In case the container or goods are damaged, Customs seal is found tampered or broken or there is evidence of deviation from the prescribed route, the cargo shall be subjected to detailed physical examination, in the presence of the representatives of US and the authorised clearing agent or carrier to ascertain the facts.
If the goods are found missing, stolen or removed due to any reason, penal action shall be taken against the concerned persons including the carrier, authorised agent and focal person along with recovery of the duty and taxes involved in accordance with the provisions of Customs Act, 1969.
Expenses, if any, incurred on examination and re-sealing of such containers or goods shall be borne by the consignor, FBR said. In case of transit to Afghanistan, the Customs staff at the port of exit shall retain the quadruplicate copy of the GD for their own record. The duplicate copy shall be endorsed with "cross border" and shall also be endorsed by stamp and signature of Afghan Customs to confirm that the consignment has crossed the border. This copy shall than be sent to the Collectorate of port of entry within seven days of crossing border of cargo.
In case of transit from Afghanistan, the appropriate Customs staff at the port of exit, after fulfilling the formalities, shall retain the quadruplicate copy of the GD for their own record. The duplicate copy shall be endorsed with "mate receipt" (MR) number to confirm that the consignment has departed from the country. This copy shall then be sent to the port of entry within seven days of departure.
The cargo in transit shall cross the border or depart from the country as the case may be, within fifteen days of clearance from the port of entry. In circumstances beyond the control of the carrier, the Additional Collector of Customs of the port of entry may, upon the application of the authorised carrier and after satisfying himself, extend the stipulated period for not more than thirty days, the FBR added.
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