Non-commercial cargo

ISLAMABAD: The Federal Board of Revenue (FBR) has made it mandatory for bonded carriers of Afghan non-commercial cargo to submit an exemption certificate of Afghanistan with goods declaration (GD) filed for clearance of non-commercial transit goods.

The FBR has amended Customs Rules 2001 through an SRO1013(I)/2021 issued, here on Wednesday.

According to the new procedure, in case of non-commercial cargo, the GD shall be accompanied by a scanned copy of exemption certificate issued by the relevant authority of the Government of Afghanistan.

However, the Customs authorities in Pakistan may require customs security from the bonded carrier, if the non-commercial transit goods are of high value or of sensitive nature.

Under the procedure for filing of goods declaration for transit cargo, the transit cargo shall not be subject to payment of import or export duties and taxes provided the activities are in conformity with these rules.

The transit cargo shall be distinctly manifested as such in the IGM or carrier declaration uploaded electronically in the Customs Computerised System by the shipping line or its agent of customs agent of bonded carrier.

The importer’s country’s name and address shall be of the said foreign country for which goods are intended to be imported.

The trader or his authorised customs agent shall file the Goods Declaration online in the Customs Computerised System at the office of departure through User ID.

The trader or his agent (customs agent or bonded carrier) shall upload scanned copies of bill of lading, commercial invoice and packing list at the time of filing of GD.

In case of commercial cargo, the trader or his agent (customs agent or transport operator) shall ensure that sufficient credit is available against the face value of their revolving insurance guarantee maintained with customs, to cover the leviable duty and taxes on transit goods within territory of Pakistan. The FBR has also issued a new procedure for allowing single transport vehicle owner to transport transit goods.

The application on the prescribed format for registration of a single vehicle for transport of transit goods shall be submitted to the Directorate of Transit Trade in whose jurisdiction the applicant is a resident or his vehicle is registered with Motor Registration Authority (MRA).

Copyright Business Recorder, 2021