Importers/ clearing agents and shipping agents are required to furnish invoices/documents/ information in accordance with the new standard units of quantity/measurement (UoM) on the import of 7,354 items/goods notified by the Federal Board of Revenue (FBR) for assessment of duties/taxes.
In a major move to comply with the World Customs Organization (WCO), the Federal Board of Revenue (FBR) has notified standard units of quantity/measurement (UoM) of 7,354 items/goods Monday.
In this regard, the FBR has issued Customs General Order No 15 of 2019 Monday.
The list of 7,354 items revealed the details of code-wise units of measurements, PCT Code, and Units of Measurement (UoM) for statistical and assessment purposes.
According to the FBR, in exercise of the powers conferred by section 223 of the Customs Act, 1969 and in supersession of Customs General Order No. 11/2012, dated 6th August, 2012, the FBR has directed all field formations of customs to adopt standard units of quantity/measurement (UoM) expressed in the Annex-I of the CGO 15 of 2019.
The units of measurement have been revisited in terms of recommendations of the World Customs Organization (WCO) and international/national trading practices to maintain uniformity, improve collection, comparison and analysis of trade statistics, and facilitate trade based on the Harmonized System. Two columns have been created, one for statistical purpose and the other for assessment purpose to meet these objectives.
The standard units of quantity were previously notified by the Board on 6th August, 2012. Due to adoption of HS-2017 version PCT codes have been added / deleted and certain new PCT codes have been created. Accordingly an updated CGO has been prepared to accommodate these changes. A PCT-wise consolidated position, incorporatingcHS-20 I 7 changes, along with respective UoMs, has been prepared and notified in the CGO.
The standard units of quantity are: weight, kilogram (kg) and carat (carat); length, meters (m); area, square meters (m2); volume, cubic meters (m3) and liters (l); electrical power, 1,000 kilowatt hours (1,000 kWh) and number, pieces/items (u), pairs (2u), dozens (12u), thousands of pieces/items (I,000 u) and packs (u (jeu/pack)).
The importers/clearing agents/shipping agents and all other concerned are directed to furnish invoices/documents/information in accordance with the new UoMs prescribed by this CGO. For proper assessment of items internationally traded in any other
UoM than the one given in either of the columns in the Annex, such UoM shall also be declared, in addition to the units given for the purposes of assessment, the FBR said.
The FBR further informed collectors of customs that necessary provision shall be created in Customs Computerized System for this purpose.
The FBR said that no document including Goods Declaration (GD) shall be accepted after September 30, 2019, if the information regarding units of quantity declared/shown is not in accordance with this CGO, the FBR added.