The Federal Board of Revenue (FBR) has made it mandatory for customs officials to issue 'Certificate of Delay and Detention' to importers on the same day on which it is applied in genuine cases. In this regard, the FBR issued a Customs General Order (CGO) No4 of 2013 here on Wednesday, notifying the procedure for the release of indemnity bonds/post-dated cheques and issuance of 'delay and detention certificates' to importers for manufacturing bonds.
According to the CGO, the FBR also made it compulsory for the Terminal Operators/Port Authorities to honour the 'Delay and Detention Certificates' issued by the Department as prescribed vide SRO 82(1)/2008. The FBR said that in order to facilitate the manufacturers and exporters operating under Manufacturing Bond Scheme, the FBR has laid down procedure as per the Federal Tax Ombudsman's recommendations/findings in complaint No 148-K/2009 filed by M/s Ahsan Sons (Pvt) Ltd, Karachi v/s FBR.
In case of import in Manufacturing Bond Scheme, the Post Dated Cheque (PDC) furnished at the time of imports will be released when evidence of export ie Bank Credit Advice (BCA) is produced by the importer without delay as required under the Customs Act, 1969 and the Rules made there under.
Subject to genuinity of request and satisfaction of the authorised officer of Customs that delay was beyond the control of importer, 'Certificate of Delay & Detention' will be issued on the same day on which it is applied, procedure said. The Terminal Operators/Port Authorities shall honour the 'Delay & Detention Certificates' issued by the Department as prescribed vide SRO 82(I)/2008, CGO added.
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