Containerised food products export to Afghanistan: FBR lays down new procedure

The Federal Board of Revenue (FBR) has empowered customs officials to examine 5 percent to 10 percent of containerised food products, being exported by a leading company to Afghanistan. According to a recently issued Customs General Order 4 of 2009, the FBR has laid down new procedure to facilitate the containerised export of food products of Nestle Pakistan Limited manufactured in its factory at Kabirwala/Sheikhupura, and meant for export to Afghanistan, via land route.
It is important to mention that customs clearance from Peshawar and Quetta is not carried out under Pakistan Customs Computerised System (PaCCS). Therefore, new procedure is needed to facilitate exports to Afghanistan under 'One Customs' clearance system.
The new procedure states that safe transportation of containers from the factory to customs station, Torkham/Chaman, shall be the sole responsibility of the exporter. However, the correct and accurate examination of goods loaded in the container, completion of formalities, sealing of containers, maintenance of record of export and compliance of the foregoing procedure shall be the responsibility of the appropriate officer of Customs deputed for the purpose at the factory premises.
Under the new procedure, the exporter shall submit an application to the Assistant Collector of Customs, Dry Port, Multan/Lahore, at least 48 hours prior to export. The exporter shall produce invoice, along with the packing list, showing the name of the consignee/importer, quantity/weight, brand, unit price and value indicating shipping marks and serial numbers of the packages to the appropriate officer of Customs at the time of examination.
The customs officer shall examine 5 percent to 10 percent of packages, in detail, as per export documents with regard to quantity, brand of productions and shall endorse his examination report in the export invoice in his own handwriting with the name in block letters and office stamp.
He shall also prepare a separate examination report, in duplicate. One copy of such examination report and the export documents, including duly-endorsed invoice shall be given to the exporter for further necessary action and one copy of all such documents shall be kept for record at the dry port, Lahore/Multan.
The appropriate officer of Customs will also carry out 2 percent check-weighment of total packages or cartons by random selection. Each package or carton shall be legibly and clearly printed with the word 'MEANT FOR EXPORT TO AFGHANISTAN; NOT FOR USE IN PAKISTAN', and such packages shall also be stamped/embossed to show date of manufacture and date of expiry of goods.
The loading of the containers shall be carried out in the presence of the appropriate officer of Customs and it will be sealed with tag or label as indicated in specified pro forma. The tags or label used will be printed and serially numbered which will be recorded in the invoice and examination report. After examination, the officer of customs shall affix the customs seal in vogue as prescribed in Custom General Order 04 of 2007.
The package or cartons showing consecutive numbers shall be packed serially and these serial numbers will appear in the examination report, invoice and tag/label attached with the container. The packages or cartons shall be stored/stacked inside the container in such a manner that the packages or cartons bearing last number are placed at the opening lid of the container. Container's number shall be shown in the invoice for the purpose of shipment.
As per procedure, the exporter/clearing agent shall file the Goods Declaration (GD) for Export at Customs station Torkham/Chaman along with a duly signed invoice, packing list and examination report of the appropriate officer of Customs showing the number of packages and number of containers processed.
The export examination staff at the post will check the customs seal and signatures of the appropriate officer of Customs on tag/label and verify the particulars shown in the GD for export and invoice without opening the container.
In case of suspicion or where the Customs seal is found broken, the Customs staff at the Customs Station Torkham/Chaman shall open the container after obtaining a written order of the Assistant/Deputy Collector and examine the goods in the presence of the representative of the exporter and/or clearing agent.
When the inspection is over by the appropriate officer of export at Torkham/Chaman confirming the customs seal intact, GD for export will be presented to the Principal Appraiser who will allow the consignments out of charge for export. The officer of customs at Torkham/Chaman shall send an attested copy of the GD for export to the respective Assistant Collector of Customs, Dry Port Lahore/Multan for confirmation of export and reconciliation.