GOVERNMENT OF
CENTRAL BOARD OF REVENUE
*****
(CUSTOMS)
S.R.O. 210(I)/2005.- In exercise of the powers conferred
by section 219 of the Customs Act, 1969 (IV of 1969), the Central Board of
Revenue is pleased to direct that the following further amendments shall be
made in the Customs Rules, 2001, namely:-
In
the aforesaid Rules, in CHAPTER XVIII, after sub-Chapter-I, the following new
sub-Chapter, shall be added, namely:-
“Sub-Chapter-II
ARRIVAL AND DEPARTURE OF VESSELS
392. Application.-
The provisions of this Chapter shall apply to arrival and departure of vessels
at
393. Procedure
to be specifically meant for computerized environment.- The procedure given
in this Chapter is specifically meant for the computerized environment under
the Pakistan Customs Computerized System (PACCS) which shall come into force on
such date as notified by the Board through general order.
394. Definitions.- In this Sub-Chapter unless there is anything
repugnant in the subject or context,-
(a) “Act” means the Customs Act, 1969 (IV of 1969);
(b) “amendment” means any change to a declaration
after its initial filing and includes any addition or deletion to a data field;
(c) “co-loader or non-vessel operating common
carrier (NVOCC)” means the local agent of the principal utilizing the services
of the Carrier for the transport of cargo and licensed under section 207 of the
Act;
(d) “estimated time to arrival (ETA)”
means the date and time as reported through vessel intimation report (VTR), at
which the vessel is due to arrive at the pilot grounds;
(e) “estimated time of departure (ETD)” means the
date and time as reported through vessel intimation report(VIR), at which the
vessel is due to depart from a berth in Pakistan;
(f) “ship-chandler” means the person authorized by
the carrier, shipping agent or vessel owner to supply provisions and stores to
the vessel and licensed under section 207 of the Act;
(g) “Terminal Operator (T.O.)” means the
organization or establishment responsible for physical custody of cargo within
Customs-port; and
(h) “vessel operating agent” means the local agent
of the carrier and licensed under section 207 of the Act;
395. Fixation of place under sub-section (1) of section 43 of the Act.
No vessel coming into the
396. Authorization to pilots
under sub-section(2) of section 43 and
sub-section (2) of section 51 of the Act.- Unless so authorized by
PACCS no pilot shall bring in, or take a vessel out of, the Customs port. Such
authorizations shall be issued by PACCS to the carrier or his vessel operating
agent through their inboxes on confirmation of VIR for entry, and Port
Clearance for departure.
397. Electronic documents to be time stamped.- All documents received
electronically by PACCS shall be time stamped and retained in their original
form under section 155G of the Act as proof of document originally filed.
398. Carriers or agents to obtain unique user
identifiers.- All carriers or their vessel operating agents and all co-loaders
or NVOCCs filing or amending declarations under these rules shall obtain unique
user identifiers (IDs) for interacting with PACCS under section 155D of the
Act.
399. Containers to bear security seals.- (1)All containers except empties and one-door-off, arriving or
leaving
(2) All containers
being exported from
(a)
in
case of shipper’s load, stow and count containers, by the shipper;
(b)
in
case of CY containers subject to inspection by an authority for quality check,
by that authority; and
(c) in case of LCL containers, by the
person stuffing the containers.
400. Time, contents and manner
of filing vessel intimation report.- The
carrier or his vessel operating agent shall log onto PACCS using his distinct
user identifier and shall furnish the information as per Annex-A. On receipt of VIR, PACCS shall issue a VIR
number as proof of receipt and for future reference. The VIR number shall be
required for filing goods declarations for imports and exports. VIR may be
filed at any time up to fifteen days prior to ETA of the vessel.
401. Confirmation of vessel
intimation report.- The carrier or his vessel operating agent shall confirm
the VIR
of the vessel, up to twenty-four hours prior to the ETA.
402. Amendments to vessel
intimation report.- The carrier or his vessel operating agent shall be
entitled to electronically amend, add and delete authorized fields in the VIR,
by using their user IDs. For incoming vessels amendments shall be allowed at
the rate of fifty rupees per data field, till the ETA of the vessel. For
outgoing vessels, amendments shall be allowed at the rate of fifty rupees per
data field, till issuance of port clearance. The carrier or his vessel
operating agent shall be accordingly billed online and shall clear all his
outstanding dues on the 1st and 15th of each month, or the next working day in
case of gazetted holiday, by depositing the due amount in the National Bank of
Pakistan, in the relevant head of account of the Collector of Customs. In case
of failure to clear the outstanding amount on the due date the user ID(s) of
the Carrier and his vessel operating agent shall be blocked till clearance of
the outstanding dues.
403. Time, contents and manner of
filing of Cargo Declaration (manifest).- Cargo declarations as per Annex-E may be filed at any
time after confirmation of VIR has been received by PACCS. The Carrier, vessel operating agent co-loader
or NVOCC shall file the incoming Cargo Declaration (IGM) against the VIR number
allocated, to the extent of indexes relating to them as declared in the VIR by
the carrier or his vessel operating agent. Cargo information shall be filed
online free of charge till eighteen hours prior to the ETA. In cases where the
port of loading for the index is Dubai, Jebel Ali, Khor-Fakkan, Salalah,
Fujairah, Bandar Abbas, Mumbai, Nhava Sheva, Mundra, Kandla and Mina Qaboos,
cargo information may be filed without charges till twelve
hours prior to the ETA.
404. Declaration of transit and
transshipment cargo.- The
declaration of transit and transshipment cargo shall be as follows, namely:-
(a) Transits:
(i) For cargo destined for off-dock station, the
name of off-dock station shall be mentioned in the data field of Via (port of
exit/clearance).
(ii)
For cargo destined for inland Customs dry ports within
(iii)
For cargo destined for inland Customs dry ports within
(iv)
For cargo destined to
(b). Transshipments:
Transshipment cargo shall be declared in the manifest, and port from
where it is intended to be exported from
405. Declaration of temporarily
imported containers.- The person filing cargo declaration to Customs shall
undertake that containers temporarily imported by him without payment of
Customs duties shall be re-exported within six months.
406. Amendments to cargo
declaration.- After the lapse of
free time as specified in rule 403, all cargo information added, deleted or
amended shall be charged at the rate of fifty rupees per data field, till ETA is declared. After ETA all additions,
deletions or amendments shall be charged at the rate of two hundred fifty
rupees per data field and shall be subject to approval by Customs.
407. Payment of dues.- The
liabilities of against the carrier, vessel operating agent or co-loader or
NVOCCs shall be billed online. These liabilities shall be cleared by the
concerned on the 1st and 15th of each month, or the next working day in case of
gazetted holiday, by depositing the due amount in the National Bank of
Pakistan, in the relevant head of account of the Collector of Customs. In case
of failure to clear the outstanding amount on the due date the user ID(s) of
the carrier and his vessel operating agent shall be blocked till clearance of
the outstanding dues.
408. Vessel Store Declaration.- Vessel
Store Declaration shall be furnished to the Boarding and Rummaging Officer on
boarding of the vessel on arrival as per Annex-D.
409. Crew list and passenger list.- Crew list and passenger list shall
be filed at the time of confirmation of VIR as per Annex-B.
410. Crew and passenger effects
list.- Crew and passenger effects list as per Annex-C shall be submitted by
the Master of the vessel to the Boarding and Rummaging Officer at the time of
boarding.
411. Un-manifested cargo not to
be landed.- Cargo that is not manifested shall not be allowed to be
offloaded in
412.
Late filing of vessel intimation
report.- On receipt of confirmation of VIR as per Annex-B by PACCS, the ETA of
the vessel shall be compared with the system time, and shall be subject to
imposition of fine as follows, namely:-
|
Difference between ETA and system time at time of receipt of
declaration (1) |
Amount of fine (2) |
|
(i) Twenty-four hours or greater |
Nil |
|
(ii) Less than twenty-four hours |
Fifty thousands rupees and the
vessel will be allowed to berth twenty-four hours after the confirmation of
VIR. |
413.
Delay or cancellation of
arrival of vessel.- (1)
Where after filing a confirmation of VIR, the carrier or his vessel operating
agent learns that the arrival of the vessel has been cancelled or the ETA of
the vessel has been delayed by more than three hours of its declared ETA, the
Carrier or his vessel operating agent shall declare the new ETA to PACCS. Such
amendments shall be subject to payment of following amendment fee, namely:-
|
|
Time of intimation to PACCS
|
|||
|
Before
twelve hours of initial ETA. |
Before
six hours of initial ETA. |
Before 0
hours of initial ETA. |
Within +
twenty-four hours of initial ETA. |
|
|
Delayed or cancelled. |
Free |
Rs. 50/- |
Rs.
5000/- |
Rs.
10,000/- |
(2) Where a vessel fails to arrive within
twenty-four hours of its ETA as declared, and there is no intimation to PACCS
by the carrier or his vessel operating agent, the VIR shall be cancelled by
PACCS on the lapse of twenty-four hours after the ETA declared and the carrier
or his vessel operating agent shall be charged ten thousand rupees as
cancellation fine.
(3) In case of cancellation of VIR, charges
calculated in respect of delay in confirmation of VIR shall not apply.
414. Boarding and rummaging of
vessel .- On berthing of the vessel
as confirmed by the Terminal Operator (T.O.), PACCS shall depute boarding
officials who shall board and examine the vessel in accordance with the vessel store declaration and
shall seal the vessel’s bonded stores. Information as per Annex-H shall be
furnished by the Boarding and Rummaging Officer. If rummaging is carried out, a
report shall be entered by the Boarding and Rummaging Officer as per Annex-J.
415. Persons entering or leaving
Customs port.- Any person carrying any goods in or out of the customs-port
including ship’s crew on shore leave shall be subject to Customs check.
416. Supplies to the vessel .- The
ship-chandler shall file a declaration to PACCS regarding supplies that are to
be loaded on the vessel as per Annex-F. This
declaration shall be provided at least three hours prior to the entry of the
delivery vehicle to the port area. On receipt of such declaration PACCS shall
authorize the T.O. to allow the pass in of the delivery vehicle. At pass in the
T.O. shall confirm the event to PACCS which may depute Customs officials to
examine the goods as per declaration and may supervise loading onto the vessel.
417. Grant of port clearance.- The
carrier or his vessel operating agent shall file port clearance request as per Annex-G to PACCS at any time
after the vessel has berthed. The necessary documents to establish the payments
and clearances from various departments shall be maintained by the carrier or his vessel operating agent under
section 211 of the Act which shall be
produced to customs whenever required. He shall quote the number and date of
each on his port clearance request. On receipt of a duly completed request,
PACCS shall grant port clearance which shall be electronically transmitted to
the T.O. and the carrier or his vessel operating agent.
418. Loading of vessel and its
departure.- PACCS shall clear (allow loading) the export consignments to
the system of the Terminal Operator (T.O.), who shall load the PACCS cleared
consignments as per Customs Reference Number (CRN) onto the outgoing vessel.
Once the loading of the vessel has been completed it shall be confirmed by the T.O. to PACCS as per Annex-K. The
T.O. shall obtain the signatures of the Master of the vessel or of
an officer duly authorized by him on the list of containers, or
consignments in case of non-containerized cargo, that have been loaded on the
vessel and shall retain this list under section 211 of the Act on his record
for scrutiny if and when required by Customs.
419. Mate’s Receipt (MR) and
Export General Manifest (EGM) for export cargo.- For vessels departing from
terminals where PACCS is fully operational the filing of MR and EGM shall not
be required. However, where PACCS is not fully functional, carriers or their
agents shall continue filing MR and EGM to Customs in hard copy as usual as
per Annex-L.
(MUHAMMAD SALEEM)
Secretary (Customs Budget)