The Customs Act, 1969, as amended up to June 2023, serves as the primary legal framework governing customs operations in Pakistan. This comprehensive legislation outlines the procedures, regulations, and authorities vested in customs officers to manage the importation, exportation, and transit of goods, as well as to combat smuggling and enforce customs laws. The Act is instrumental in ensuring the proper assessment and collection of customs duties, safeguarding revenue, and facilitating legitimate trade.
To aid legal professionals, businesses, and individuals in understanding the complexities of the Customs Act, 1969, we have compiled an extensive set of 300 questions and answers. This compilation covers a wide range of topics, including the appointment and powers of customs officers, procedures for the assessment and collection of duties, enforcement actions, penalties for non-compliance, and various other aspects critical to customs operations in Pakistan.
These Q&As are designed to provide clear and concise explanations of the Act’s provisions, enabling users to navigate the legal landscape of customs laws effectively. Whether you are seeking information on the procedural aspects of customs declarations, the rights and responsibilities of importers and exporters, or the enforcement powers of customs authorities, this resource offers valuable insights and practical guidance.
We trust that this comprehensive Q&A guide will serve as a valuable reference for understanding the Customs Act, 1969, and ensuring compliance with Pakistan’s customs regulations.
Q: Who is considered an “adjudicating authority” under the Customs Act, 1969? A: An adjudicating authority is any authority competent to pass any order or decision under this Act, excluding the Board, the Collector (Appeals), or the Appellate Tribunal.
Q: What is an “advance ruling” as per the Customs Act, 1969? A: An advance ruling is a written decision by the Board or any officer or a committee authorized by the Board, on the request of an applicant for determination of classification, origin, or applicability of a particular relief or exemption on goods prior to their importation or exportation, valid for a specified period.
Q: Define “agent” under the Customs Act, 1969. A: An agent is a person licensed under section 207 or permitted to transact any business under section 208.
Q: What does “appropriate officer” mean in the context of the Customs Act, 1969? A: An appropriate officer means the officer of customs to whom such functions have been assigned by or under this Act or the rules made thereunder.
Q: What is included in the term “assessment” under the Customs Act, 1969? A: Assessment includes provisional assessment, reassessment, and any order or assessment in which the duty assessed is nil.
Q: How is “audit” defined in the Customs Act, 1969? A: Audit means the examination of books, records, documents, correspondence, stocks, and inventory of goods relating to import, export, and other business activities of the persons referred to in section 211, to ascertain their liability of duties and taxes and compliance with relevant laws and rules.
Q: What constitutes “baggage” under the Customs Act, 1969? A: Baggage includes unaccompanied baggage but does not include motor vehicles.
Q: What are “bordering and coastal areas” according to the Customs Act, 1969? A: Bordering and coastal areas are areas along international borders as notified by the Board.
Q: Who is the “Board” as mentioned in the Customs Act, 1969? A: The Board refers to the Federal Board of Revenue established under the Federal Board of Revenue Act, 2007.
Q: What does the term “carrier” mean under the Customs Act, 1969? A: Carrier means the person actually transporting goods or in charge of, or responsible for, the operations of the means of transport or the owner thereof.
Q: Define “coastal goods” under the Customs Act, 1969. A: Coastal goods are the goods transported in a vessel from one port in Pakistan to another, but do not include imported goods on which customs duty has not been paid.
Q: Who is a “Collector” under the Customs Act, 1969? A: A Collector means a Collector of Customs appointed under section 3 and includes any other officers equivalent in rank with any other designation appointed under this Act to perform specified functions in their jurisdiction.
Q: What is the meaning of “conveyance” in the Customs Act, 1969? A: Conveyance means any means of transport used for carrying goods or passengers such as a vessel, aircraft, vehicle, or animal.
Q: What does “customs-airport” mean under the Customs Act, 1969? A: Customs-airport means any airport declared under section 9 to be a customs-airport.
Q: Define “customs-area” as per the Customs Act, 1969. A: Customs-area means the limits of the customs-station specified under section 10 and includes any area in which imported goods or goods for export are ordinarily kept before clearance by the customs authorities.
Q: What is the “Customs Computerized System” according to the Customs Act, 1969? A: Customs Computerized System means a comprehensive Customs information technology system specified in Chapter XVI-A.
Q: How are “customs controls” defined under the Customs Act, 1969? A: Customs controls mean measures applied by the officers of customs or through the Customs Computerized System to manage risks and ensure compliance.
Q: What does “customs-port” mean in the Customs Act, 1969? A: Customs-port means any place declared under section 9 to be a customs-port.
Q: Define “customs-station” as per the Customs Act, 1969. A: Customs-station means any customs-port, customs-airport, inland river port, land customs-station, or any place declared as such under section 9.
Q: What does it mean to “detain” goods under the Customs Act, 1969? A: To detain, in relation to goods, means to prohibit the disposal or use of the goods, pending the finalization of any proceedings under this Act in relation to the goods or the owner thereof.
Q: What are “documents” according to the Customs Act, 1969? A: Documents mean a goods declaration, application for claim of refund, duty drawback or repayment of duty, import or export general manifest, passenger manifest, master bill of lading, bill of lading, airway bill, certificate of origin, commercial invoice, packing list or similar forms or documents used for customs clearance or making a declaration to Customs, whether or not signed or initialed or otherwise authenticated.
Q: What is an “electronic duty drawback filing and payment system”? A: Electronic duty drawback filing and payment system means the system specified by the rules for electronic filing and payment of duty drawbacks.
Q: What is “electronic assessment” under the Customs Act, 1969? A: Electronic assessment means the assessment of a goods declaration in the Customs Computerized System by an officer of Customs or by the computerized system according to the selectivity criteria.
Q: Define “essential commodities” as per the Customs Act, 1969. A: Essential commodities mean items whose availability is considered vital for domestic use or consumption, as notified by the Board from time to time in consultation with the ministries concerned.
Q: What does “export manifest” mean under the Customs Act, 1969? A: Export manifest means the export manifest delivered under sub-section (2) of section 53 and includes electronically filed export manifest.
Q: What are “goods” according to the Customs Act, 1969? A: Goods mean all movable goods and include conveyance, stores and materials, baggage, and currency and negotiable instruments.
Q: What is a “goods declaration” under the Customs Act, 1969? A: Goods declaration means a goods declaration filed under sections 79, 104, 121, 131, 139, 144, or 147, and includes a goods declaration electronically filed.
Q: Define “import manifest” as per the Customs Act, 1969. A: Import manifest means import manifest delivered under section 43 or 44, as the case may be, and includes electronically filed import manifest.
Q: What is “KIBOR” in the context of the Customs Act, 1969? A: KIBOR means Karachi Inter Bank Offered Rate prevalent on the first day of each quarter of the financial year.
Q: Who is the “master” in relation to a vessel under the Customs Act, 1969? A: Master, in relation to any vessel, means any person, except a pilot or harbour master, having command or charge of such vessel.
Q: What does “officer of customs” mean as per the Customs Act, 1969? A: Officer of customs means an officer appointed under section 3 of the Act.
Q: What are “Pakistan customs-waters” according to the Customs Act, 1969? A: Pakistan customs-waters mean the waters extending into the sea to a distance of twenty-four nautical miles measured from the appropriate base line on the coast of Pakistan.
Q: Define “person” under the Customs Act, 1969. A: Person includes a local manufacturer, a company, an association, or a body of individuals whether incorporated or not.
Q: What is the “Pakistan Single Window” as mentioned in the Customs Act, 1969? A: Pakistan Single Window means the system as defined under clause (m) of sub-section (1) of section 2 of the Pakistan Single Window Act, 2021.
Q: Who is a “person-in-charge” under the Customs Act, 1969? A: Person-in-charge means the master of the vessel, the commander or pilot in charge of an aircraft, the conductor, guard or other person having the chief direction of a railway train, or the driver or any other person having control of any other conveyance.
Q: What does “principal” mean in the context of the Customs Act, 1969? A: Principal means the owner of the goods or the person primarily responsible for making a declaration to Customs under this Act, including the person in-charge of the conveyance, carrier, custodian of cargo, and the terminal operator.
Q: What is the “Risk Management System” as per the Customs Act, 1969? A: Risk Management System means the systematic application of Customs Controls, Trade Controls, and Management Procedures on pre-arrival, Customs clearance processes and post clearance of goods and passengers, for identifying, analyzing, evaluating, monitoring, reviewing, and treating the risk associated with them.
Q: What does “rules” mean under the Customs Act, 1969? A: Rules mean the rules made under this Act.
Q: Define “seize” as mentioned in the Customs Act, 1969. A: Seize means to take into custody, physically or otherwise, goods in respect of which some offence has been committed or is believed to have been committed under this Act or the rules, and all cognate words and expressions shall be construed accordingly.
Q: What is “selectivity criteria” in the context of the Customs Act, 1969? A: Selectivity criteria mean the risk parameters determined by the Risk Management Committee constituted under the rules for the application of the Risk Management System.
Q: Define “smuggle” under the Customs Act, 1969. A: Smuggle means to bring into or take out of Pakistan, in breach of any prohibition or restriction for the time being in force, or in any way being concerned in carrying, transporting, removing, depositing, harbouring, keeping, concealing, retailing, or en route pilferage of transit goods or evading payment of customs-duties or taxes leviable thereon.
Q: What are “essential commodities” in the context of smuggling as per the Customs Act, 1969? A: Essential commodities are those items whose availability is considered vital for domestic use or consumption, as notified by the Board.
Q: Who is a “Special Judge” under the Customs Act, 1969? A: Special Judge means a Special Judge appointed under Section 185.
Q: What is a “Special Appellate Court” as mentioned in the Customs Act, 1969? A: Special Appellate Court means a Special Appellate Court constituted under section 46 of the Prevention of Smuggling Act, 1977.
Q: What is the meaning of “surcharge” under the Customs Act, 1969? A: Surcharge means an amount or charge required to be paid under sections 21A, 83, 86, 98, and 202A or any surcharge payable as such under this Act.
Q: What are “trade controls” as per the Customs Act, 1969? A: Trade controls mean the controls as defined under clause (x) of sub-section (1) of section 2 of the Pakistan Single Window Act, 2021.
Q: Define “unauthorized access” under the Customs Act, 1969. A: Unauthorized access means access as defined under clause (y) of sub-section (1) of section 2 of the Pakistan Single Window Act, 2021.
Q: What is a “warehouse” according to the Customs Act, 1969? A: Warehouse means any place appointed or licensed under section 12 or section 13.
Q: What does “warehousing station” mean under the Customs Act, 1969? A: Warehousing station means a place declared as a warehousing station under section 11.
Q: Define “wharf” as mentioned in the Customs Act, 1969. A: Wharf means any place in customs-port approved under clause (b) of section 10 for the loading and unloading of goods or any class of goods.
Q: What does “arrears” mean in the context of the Customs Act, 1969? A: Arrears mean the amount of any duty, surcharge, fine, or penalty, or any other amount which is adjudged or demanded through an adjudication order passed by the competent authority or the amount referred to in the notice under sub-section (2) of section 202 which is recoverable in full or in part and is not paid within the prescribed time.
Q: What is “default” under the Customs Act, 1969? A: Default means the failure to pay the outstanding arrears as defined in clause (w).
Q: Who is a “defaulter” as per the Customs Act, 1969? A: Defaulter means the person and in the case of a company or firm every director or partner of the company or firm and of which he is a director or partner or proprietor, and includes the guarantor who fails to pay outstanding arrears.
Q: What is the main objective of the Customs Act, 1969? A: The main objective of the Customs Act, 1969, is to consolidate and amend the law relating to the levy and collection of customs-duties, fee and service charges, and to provide for other allied matters.
Q: Who appoints officers of customs under the Customs Act, 1969? A: The Board may, by notification in the official Gazette, appoint officers of customs in relation to any area specified in the notification.
Q: What are the designations of customs officers that can be appointed under the Customs Act, 1969? A: The designations include Chief Collector of Customs, Collector of Customs, Collector of Customs (Appeals), Additional Collector of Customs, Deputy Collector of Customs, Assistant Collector of Customs, and any other officer of Customs with any other designation.
Q: What is the role of the Directorate General of Intelligence and Investigation under the Customs Act, 1969? A: The Directorate General of Intelligence and Investigation consists of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, and other officers as the Board may appoint, responsible for intelligence and investigation functions.
Q: What does the Directorate General of Transit Trade do under the Customs Act, 1969? A: The Directorate General of Transit Trade consists of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, and other officers as the Board may appoint, responsible for managing transit trade.
Q: What is the function of the Directorate General of China Pakistan Economic Corridor under the Customs Act, 1969? A: The Directorate General of China Pakistan Economic Corridor consists of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, and other officers as the Board may appoint, responsible for managing matters related to the China Pakistan Economic Corridor.
Q: What does the Directorate General of Internal Audit do under the Customs Act, 1969? A: The Directorate General of Internal Audit consists of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, and other officers as the Board may appoint, responsible for internal audit functions.
Q: What is the role of the Directorate General of Reform and Automation under the Customs Act, 1969? A: The Directorate General of Reform and Automation consists of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, and other officers as the Board may appoint, responsible for reforms and automation in customs.
Q: What is the purpose of the Directorate General of Risk Management under the Customs Act, 1969? A: The Directorate General of Risk Management consists of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, and other officers as the Board may appoint, responsible for managing risks in customs operations.
Q: What is the Customs Academy of Pakistan under the Customs Act, 1969? A: The Customs Academy of Pakistan consists of a Director General and as many Directors, Additional Directors, Deputy Directors, and Assistant Directors and other officers as the Board may appoint, responsible for training and research in customs.
Q: What does the Directorate General of Intellectual Property Rights Enforcement do under the Customs Act, 1969? A: The Directorate General of Intellectual Property Rights Enforcement consists of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, and other officers as the Board may appoint, responsible for enforcing intellectual property rights.
Q: What is the function of the Directorate General of Law and Prosecution under the Customs Act, 1969? A: The Directorate General of Law and Prosecution consists of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, Special Public Prosecutors, Special Prosecutors, and other officers as the Board may appoint, responsible for law and prosecution matters.
Q: What is the role of the Directorate General of National Nuclear Detection Architecture under the Customs Act, 1969? A: The Directorate General of National Nuclear Detection Architecture consists of a Director General and as many Deputy Director Generals, Directors, Additional Directors, Deputy Directors, Assistant Directors, and other officers as the Board may appoint, responsible for managing national nuclear detection architecture.
Q: What does the Directorate General of Marine do under the Customs Act, 1969? A: The Directorate General of Marine consists of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, and other officers as the Board may appoint, responsible for marine-related customs activities.
Q: What is the role of the Directorate General of Valuation under the Customs Act, 1969? A: The Directorate General of Valuation consists of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, and other officers as the Board may appoint, responsible for the valuation of goods.
Q: What does the Directorate General of Post Clearance Audit (PCA) do under the Customs Act, 1969? A: The Directorate General of Post Clearance Audit (PCA) consists of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, and other officers as the Board may appoint, responsible for post-clearance audits.
Q: What is the function of the Directorate General of Input Output Co-efficient Organization under the Customs Act, 1969? A: The Directorate General of Input Output Co-efficient Organization consists of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, and other officers as the Board may appoint, responsible for input-output co-efficient activities.
Q: What are the powers and duties of officers of customs under the Customs Act, 1969? A: Officers of customs exercise powers and discharge duties conferred or imposed by or under this Act or the rules made thereunder, and are competent to exercise all powers and discharge all duties conferred or imposed upon any officer subordinate to them, subject to limitations or conditions imposed by the Board.
Q: Can the powers of customs officers be delegated under the Customs Act, 1969? A: Yes, the Board may empower officers by name or designation to exercise the powers of a Collector of Customs, Additional Collector of Customs, Deputy Collector of Customs, Assistant Collector of Customs, or any other officer of customs with any other designation.
Q: Can functions of customs officers be entrusted to other officers under the Customs Act, 1969? A: Yes, the Board may entrust functions of customs officers to officers of the Federal Government, Provincial Government, State Bank of Pakistan, and Scheduled Banks in accordance with the legal framework notified by the Board.
Q: Are officers of Federal and Provincial Governments required to assist customs officers under the Customs Act, 1969? A: Yes, officers of Federal and Provincial Governments, including Inland Revenue, Police, National Highways and Pakistan Motorway Police, Civil Armed Forces, Border Military Police, Provincial Levies, Khasadar Force, and officers engaged in the collection of land-revenue are empowered and required to assist customs officers in the discharge of their functions under this Act.
Q: Are customs officers exempt from service on jury or inquest under the Customs Act, 1969? A: Yes, customs officers whom the Board or Collector of Customs deems necessary to exempt on grounds of public duty are exempt from serving on any jury or inquest or as an assessor.
Q: Can customs officers wear uniforms under the Customs Act, 1969? A: Yes, the Board may prescribe rules for wearing of uniform by officers and staff of Customs Service of Pakistan, with the approval of the Federal Minister-in-charge.
Q: Who can declare customs-ports, customs-airports, and land customs-stations under the Customs Act, 1969? A: The Board may declare places which alone shall be customs-ports, customs-airports, land customs-stations, and routes by which goods may pass by land or inland waterways into or out of Pakistan, or to or from any land customs-station or land frontier.
Q: Can the Board approve landing places and specify limits of customs-stations under the Customs Act, 1969? A: Yes, the Board may specify the limits of any customs-station and approve proper places in any customs-station for the loading and unloading of goods or any class of goods.
Q: Can the Board declare warehousing stations under the Customs Act, 1969? A: Yes, the Board may declare places to be warehousing stations at which alone public warehouses may be appointed and private warehouses may be licensed.
Q: Who can appoint or license public warehouses under the Customs Act, 1969? A: The respective Collector of Customs in his jurisdiction may appoint or license public warehouses wherein dutiable goods may be deposited without payment of customs-duty.
Q: Can a license for a public warehouse be cancelled under the Customs Act, 1969? A: Yes, a license for a public warehouse can be cancelled by the respective Collector of Customs for infringement of any condition laid down in the license or for any violation of any provisions of this Act or rules made thereunder, after giving the licensee a proper opportunity of showing cause against the proposed cancellation.
Q: What is a common warehouse under the Customs Act, 1969? A: A common warehouse is a warehouse appointed or licensed by the respective Collector of Customs at any warehousing station, wherein dutiable goods may be deposited without payment of customs-duty on the owner or licensee’s account.
Q: Can a license for a common warehouse be suspended under the Customs Act, 1969? A: Yes, pending consideration whether a license may be cancelled, the respective Collector of Customs may suspend the license.
Q: Who can license private warehouses under the Customs Act, 1969? A: The respective Collector of Customs in his jurisdiction may license private warehouses wherein dutiable goods may be deposited without payment of customs-duty.
Q: What happens if a license for a private warehouse is infringed under the Customs Act, 1969? A: If a license for a private warehouse is infringed, it can be cancelled by the respective Collector of Customs for infringement of any condition laid down in the license or for any violation of any provisions of this Act or rules made thereunder, after giving the licensee a proper opportunity of showing cause against the proposed cancellation.
Q: Can the Collector of Customs appoint stations for officers to board and land under the Customs Act, 1969? A: Yes, the Collector of Customs may appoint stations or limits at or within which vessels arriving at or departing from such port shall bring to for the boarding or landing of officers of customs, and may direct at what particular place vessels not brought into port by pilots shall anchor or moor.
Q: What must agencies or persons managing customs-ports, airports, or land customs stations provide under the Customs Act, 1969? A: Agencies or persons managing customs-ports, airports, or land customs stations must provide at their own cost adequate security and accommodation for customs officers.
Q: What are the powers of customs officers in relation to boarding conveyances under the Customs Act, 1969? A: Customs officers have the power to board conveyances arriving in or departing from customs-ports or airports and inspect any goods being imported or exported, as well as the power to inspect any books of account or other documents related to the goods.
Q: Are there any specific times when customs officers can board conveyances under the Customs Act, 1969? A: Yes, customs officers can board conveyances at any time within the customs-area and at any other place in Pakistan as prescribed by the Board.
Q: What is the procedure for examining goods by customs officers under the Customs Act, 1969? A: Customs officers may examine and take samples of any goods brought into or being taken out of Pakistan, and for this purpose, they may open any package or container in which such goods are contained.
Q: Can customs officers seize goods under the Customs Act, 1969? A: Yes, customs officers can seize goods that are liable to confiscation under the Act, and they must provide the person in possession of the goods a receipt specifying the particulars of the goods seized.
Q: What is the duty of the person in possession of goods seized under the Customs Act, 1969? A: The person in possession of the goods seized must, on demand, produce to the customs officer all documents relating to the goods and provide such information as may be required.
Q: What is the procedure for disposing of goods seized under the Customs Act, 1969? A: Goods seized under the Act must be disposed of in accordance with the provisions of the Act and the rules made thereunder.
Q: What must be done if goods seized are perishable under the Customs Act, 1969? A: If the goods seized are perishable, they may be sold forthwith by public auction or in such other manner as the Board may direct, and the proceeds of the sale shall be deposited in the Government treasury.
Q: Can customs officers arrest persons under the Customs Act, 1969? A: Yes, customs officers have the power to arrest persons suspected of committing offences under the Act.
Q: What is the procedure for arresting persons under the Customs Act, 1969? A: When arresting a person, the customs officer must inform the person of the grounds for arrest and produce the person before the nearest Magistrate within twenty-four hours of arrest, excluding the time necessary for the journey from the place of arrest to the Magistrate’s court.
Q: Can customs officers search persons under the Customs Act, 1969? A: Yes, customs officers have the power to search persons suspected of carrying goods liable to confiscation under the Act.
Q: What is the procedure for searching persons under the Customs Act, 1969? A: A person to be searched must, if he so requires, be taken to the nearest gazetted officer of customs or Magistrate. If the gazetted officer or Magistrate sees no reasonable ground for the search, the person shall be discharged.
Q: What are the powers of customs officers to stop and search conveyances under the Customs Act, 1969? A: Customs officers may stop and search any conveyance on reasonable suspicion that it is or is about to be used in the smuggling of goods.
Q: What is the power of customs officers to issue search warrants under the Customs Act, 1969? A: Customs officers may, with the permission of the Collector of Customs, issue a search warrant to enter any place and search for goods liable to confiscation under the Act.
Q: Can customs officers search premises without a warrant under the Customs Act, 1969? A: Yes, if a customs officer has reason to believe that goods liable to confiscation are kept in any place and that a search warrant cannot be obtained without affording the person in possession of the goods an opportunity to remove them, the officer may enter and search the place without a warrant.
Q: What are the powers of customs officers to examine persons under the Customs Act, 1969? A: Customs officers have the power to examine any person acquainted with the facts and circumstances of a case and require such person to produce any documents or things relevant to the case.
Q: What is the power of customs officers to summon persons under the Customs Act, 1969? A: Customs officers may summon any person whose attendance is considered necessary for the purpose of an investigation or proceeding under the Act.
Q: Can customs officers seize documents under the Customs Act, 1969? A: Yes, customs officers have the power to seize any documents or things that may be useful for or relevant to any proceeding under the Act.
Q: What is the procedure for detaining packages containing certain publications under the Customs Act, 1969? A: Packages containing certain publications imported into Pakistan may be detained by customs officers, and the importer must be informed of the detention and the reason for it.
Q: Can the High Court intervene in the detention of packages under the Customs Act, 1969? A: Yes, the High Court can dispose of applications for the release of packages detained under the Act.
Q: What is the power of customs officers to prevent the making or transmission of certain signals under the Customs Act, 1969? A: Customs officers have the power to prevent the making or transmission of any signal or message likely to prejudice the execution of any provisions of the Act.
Q: Can customs officers be stationed in factories under the Customs Act, 1969? A: Yes, customs officers can be stationed in factories where goods liable to customs duty are manufactured or processed to ensure compliance with the provisions of the Act.
Q: What is the restriction on the possession of goods in certain areas under the Customs Act, 1969? A: The possession of certain goods in areas specified by the Board is restricted, and any goods found in such areas are liable to confiscation unless the person in possession can prove lawful authority for such possession.
Q: What are the powers of customs officers in relation to the adjudication of offences under the Customs Act, 1969? A: Customs officers have the power to adjudicate offences and impose penalties under the Act, subject to the provisions of the Act and the rules made thereunder.
Q: What is the power of customs officers to issue show-cause notices under the Customs Act, 1969? A: Customs officers must issue a show-cause notice before confiscating goods or imposing a penalty, giving the person concerned an opportunity to make a representation.
Q: Can a person pay a fine in lieu of confiscated goods under the Customs Act, 1969? A: Yes, a person may be given the option to pay a fine in lieu of confiscated goods, subject to the provisions of the Act.
Q: What happens to confiscated property under the Customs Act, 1969? A: Confiscated property vests in the Federal Government and may be disposed of in accordance with the provisions of the Act and the rules made thereunder.
Q: Can customs officers levy penalties for departure without authority under the Customs Act, 1969? A: Yes, customs officers can levy penalties on conveyances departing without authority or failing to comply with any conditions imposed under the Act.
Q: Are there special judges for customs offences under the Customs Act, 1969? A: Yes, special judges are appointed to try customs offences, and they have exclusive jurisdiction over such offences.
Q: What is the role of special appellate courts under the Customs Act, 1969? A: Special appellate courts hear appeals against orders passed by special judges, and they have exclusive jurisdiction over such appeals.
Q: Who can conduct prosecutions under the Customs Act, 1969? A: Prosecutions under the Act can be conducted by persons authorized by the Board, including officers of customs, special public prosecutors, and other persons appointed for this purpose.
Q: What is the procedure for detention of goods pending payment of fine or penalty under the Customs Act, 1969? A: Goods can be detained pending the payment of any fine or penalty imposed under the Act, and the goods may be released upon payment of the fine or penalty.
Q: Who bears the burden of proof as to lawful authority under the Customs Act, 1969? A: The burden of proof as to lawful authority to possess any goods or do any act lies on the person claiming such authority.
Q: What is the presumption as to documents in certain cases under the Customs Act, 1969? A: In certain cases, documents purporting to be signed by any person acting in the execution of any provision of the Act are presumed to be genuine and duly signed unless proved otherwise.
Q: What is the duty of persons to give information under the Customs Act, 1969? A: Persons are required to give information regarding the importation or exportation of goods and compliance with the provisions of the Act when requested by customs officers.
Q: Can appeals be made against customs orders under the Customs Act, 1969? A: Yes, appeals can be made to the Collector (Appeals) against orders passed by customs officers.
Q: What is the procedure for appeals to the Collector (Appeals) under the Customs Act, 1969? A: Appeals must be filed within the prescribed time, and the Collector (Appeals) must pass an order after giving the appellant an opportunity to be heard.
Q: What is the role of the Appellate Tribunal under the Customs Act, 1969? A: The Appellate Tribunal hears appeals against orders passed by the Collector (Appeals) and has the authority to confirm, modify, or annul such orders.
Q: What are the powers of the Board or Collector to pass certain orders under the Customs Act, 1969? A: The Board or Collector may pass orders for the rectification of any error apparent on the face of the record or for the amendment of any order passed by them.
Q: What is the procedure for alternative dispute resolution under the Customs Act, 1969? A: Disputes can be resolved through alternative dispute resolution mechanisms, including mediation and arbitration, as specified by the rules.
Q: Can references be made to the High Court under the Customs Act, 1969? A: Yes, references on questions of law can be made to the High Court against orders passed by the Appellate Tribunal.
Q: What is the procedure for the transfer of pending proceedings under the Customs Act, 1969? A: Pending proceedings can be transferred from one court to another as prescribed by the rules.
Q: Who can enter into mutual legal assistance agreements on customs matters under the Customs Act, 1969? A: The Board has the power to enter into mutual legal assistance agreements on customs matters with other countries.
Q: What is the Board’s power to make rules under the Customs Act, 1969? A: The Board has the power to make rules for carrying out the purposes of the Act, including rules for the assessment and collection of customs duties, the conduct of customs officers, and the administration of customs laws.
Q: Can customs officers open packages and examine goods under the Customs Act, 1969? A: Yes, customs officers have the power to open packages and examine, weigh, or measure goods for the purposes of the Act.
Q: What is the power of customs officers to take samples of goods under the Customs Act, 1969? A: Customs officers may take samples of any goods for the purpose of ascertaining their composition, quality, or value, or for any other purpose of the Act.
Q: Who bears the expenses of carriage, packing, and other charges under the Customs Act, 1969? A: The owner of the goods must bear all expenses of carriage, packing, and other charges incurred for the examination, weighing, or measuring of the goods.
Q: What is the procedure for the sale of goods and application of sales proceeds under the Customs Act, 1969? A: Goods liable to be sold under the Act must be sold by public auction or in such other manner as prescribed, and the proceeds of the sale must be applied to the payment of duties, taxes, and other charges due to the Government.
Q: What is the recovery of government dues under the Customs Act, 1969? A: Government dues, including customs duties, taxes, and other charges, can be recovered in the manner prescribed by the rules, including by distraint and sale of the defaulter’s property.
Q: What is the levy of surcharge under the Customs Act, 1969? A: Surcharges can be levied on overdue amounts of customs duties, taxes, and other charges, as specified by the rules.
Q: Can customs officers be rewarded under the Customs Act, 1969? A: Yes, customs officers and officials may be rewarded for services rendered in the detection and prevention of smuggling and in the recovery of customs dues, as specified by the rules.
Q: What is the power to authorize expenditure under the Customs Act, 1969? A: The Board has the power to authorize expenditure for the administration and enforcement of the provisions of the Act.
Q: Can customs officers issue certificates and duplicates of customs documents under the Customs Act, 1969? A: Yes, customs officers have the power to issue certificates and duplicates of customs documents as prescribed by the rules.
Q: What is the power to amend documents under the Customs Act, 1969? A: Customs officers have the power to amend any document submitted to the customs authorities, subject to the provisions of the Act and the rules made thereunder.
Q: What is the correction of clerical errors under the Customs Act, 1969? A: Clerical errors in any order or document issued under the Act may be corrected by the customs authorities, subject to the provisions of the Act and the rules made thereunder.
Q: Who must be licensed to act as customs-house agents under the Customs Act, 1969? A: Persons acting as customs-house agents must be licensed under the Act and comply with the conditions of the license.
Q: What is the liability of principal and agent under the Customs Act, 1969? A: The principal and agent are jointly and severally liable for any act or omission of the agent in the performance of his duties under the Act.
Q: What is the liability of agents appointed by the person-in-charge of a conveyance under the Customs Act, 1969? A: Agents appointed by the person-in-charge of a conveyance are liable for the fulfillment of all obligations imposed by the Act and the rules made thereunder.
Q: What are the record-keeping requirements under the Customs Act, 1969? A: Persons involved in the importation or exportation of goods must maintain records as prescribed by the rules and make them available for inspection by customs officers.
Q: What are the record-keeping requirements under the Customs Act, 1969? A: Persons involved in the importation or exportation of goods must maintain records as prescribed by the rules and make them available for inspection by customs officers.
Q: What is the access to premises and records by customs officers under the Customs Act, 1969? A: Customs officers have the power to enter premises and inspect records related to the importation, exportation, and movement of goods.
Q: Can customs officers conduct post-clearance audits under the Customs Act, 1969? A: Yes, customs officers can conduct post-clearance audits to ensure compliance with customs laws and regulations.
Q: What is the penalty for failing to maintain records under the Customs Act, 1969? A: Failure to maintain records as prescribed may result in penalties, including fines and other administrative actions.
Q: What is the role of the Directorate General of Valuation under the Customs Act, 1969? A: The Directorate General of Valuation is responsible for determining the value of goods for customs purposes.
Q: What are the powers of the Directorate General of Valuation under the Customs Act, 1969? A: The Directorate General of Valuation can issue valuation rulings, review valuations, and take other actions necessary to determine the correct value of goods.
Q: What is the Customs Computerized System under the Customs Act, 1969? A: The Customs Computerized System is an information technology system specified for managing customs operations, including assessment, clearance, and risk management.
Q: What is the procedure for electronic filing of documents under the Customs Act, 1969? A: Documents can be electronically filed using the Customs Computerized System, and such filings are subject to the same legal requirements as paper filings.
Q: Can customs officers amend electronically filed documents under the Customs Act, 1969? A: Yes, customs officers have the power to amend electronically filed documents, subject to the provisions of the Act.
Q: What is the Risk Management System under the Customs Act, 1969? A: The Risk Management System is a systematic application of customs controls and management procedures to identify, analyze, evaluate, and treat risks associated with customs operations.
Q: What are the selectivity criteria in the context of the Customs Act, 1969? A: Selectivity criteria are risk parameters determined by the Risk Management Committee for the application of the Risk Management System.
Q: Can goods be examined based on selectivity criteria under the Customs Act, 1969? A: Yes, goods may be selected for examination based on the selectivity criteria established by the Risk Management System.
Q: What is the procedure for detaining goods under the Customs Act, 1969? A: Goods may be detained pending the finalization of any proceedings under the Act, and the person in possession of the goods must be provided with a receipt specifying the particulars of the goods detained.
Q: Can detained goods be sold under the Customs Act, 1969? A: Yes, if the goods are perishable or if it is otherwise in the public interest, detained goods may be sold by public auction or other prescribed manner, and the proceeds deposited in the Government treasury.
Q: What is the procedure for the confiscation of goods under the Customs Act, 1969? A: Goods liable to confiscation must be seized, and a show-cause notice issued to the person concerned, giving them an opportunity to make a representation before any confiscation is finalized.
Q: What are the penalties for smuggling under the Customs Act, 1969? A: Penalties for smuggling can include fines, imprisonment, and confiscation of goods and conveyances involved in smuggling activities.
Q: What is the role of the Special Judge under the Customs Act, 1969? A: The Special Judge has exclusive jurisdiction to try offences under the Customs Act, 1969, and may impose penalties including imprisonment and fines.
Q: Can appeals be made against orders of the Special Judge under the Customs Act, 1969? A: Yes, appeals against orders of the Special Judge can be made to the Special Appellate Court.
Q: What is the procedure for appeals to the Special Appellate Court under the Customs Act, 1969? A: Appeals must be filed within the prescribed time, and the Special Appellate Court must pass an order after giving the appellant an opportunity to be heard.
Q: What are the powers of the Board under the Customs Act, 1969? A: The Board has the power to make rules, issue orders, and take other actions necessary for the administration and enforcement of the provisions of the Act.
Q: Can the Board delegate its powers under the Customs Act, 1969? A: Yes, the Board may delegate its powers to officers of customs or other persons authorized by the Board.
Q: What is the role of the Collector of Customs under the Customs Act, 1969? A: The Collector of Customs is responsible for the administration and enforcement of customs laws and regulations within their jurisdiction.
Q: Can the Collector of Customs appoint officers of customs under the Customs Act, 1969? A: Yes, the Collector of Customs has the power to appoint officers of customs within their jurisdiction, subject to the approval of the Board.
Q: What is the procedure for the assessment of customs duty under the Customs Act, 1969? A: Customs duty is assessed based on the value, classification, and quantity of goods, and must be paid before the goods are cleared for import or export.
Q: Can customs duty be paid in instalments under the Customs Act, 1969? A: In certain cases, customs duty may be deferred or paid in instalments, subject to the approval of the Collector of Customs and the conditions specified by the Board.
Q: What is the procedure for claiming a refund of customs duty under the Customs Act, 1969? A: Refunds of customs duty can be claimed by submitting an application to the customs authorities, along with supporting documents and evidence of overpayment or other grounds for a refund.
Q: Can customs duty be remitted under the Customs Act, 1969? A: Yes, the Board may remit customs duty in certain cases, such as when goods are lost, destroyed, or rendered unfit for consumption before clearance.
Q: What is the procedure for the remission of customs duty under the Customs Act, 1969? A: An application for remission of customs duty must be submitted to the customs authorities, along with supporting documents and evidence of the circumstances warranting remission.
Q: What are the provisions for the warehousing of goods under the Customs Act, 1969? A: Goods may be stored in public or private warehouses licensed by the customs authorities, and customs duty is deferred until the goods are cleared for home consumption or export.
Q: Can goods be removed from a warehouse without payment of customs duty under the Customs Act, 1969? A: Goods can be removed from a warehouse without payment of customs duty for purposes such as re-exportation, transfer to another warehouse, or use in manufacturing under bond, subject to the conditions specified by the customs authorities.
Q: What is the procedure for the clearance of goods for home consumption under the Customs Act, 1969? A: Goods must be assessed for customs duty, and the duty must be paid before the goods are released for home consumption.
Q: Can goods be exported without payment of customs duty under the Customs Act, 1969? A: Yes, goods can be exported without payment of customs duty, subject to the conditions specified by the customs authorities.
Q: What are the provisions for the temporary importation of goods under the Customs Act, 1969? A: Goods may be temporarily imported for specific purposes such as exhibitions, repairs, or processing, and customs duty is deferred until the goods are either re-exported or cleared for home consumption.
Q: What is the procedure for the re-exportation of goods under the Customs Act, 1969? A: Goods that have been temporarily imported or placed in a warehouse may be re-exported, subject to the approval of the customs authorities and compliance with the prescribed conditions.
Q: What is the role of the Directorate General of Transit Trade under the Customs Act, 1969? A: The Directorate General of Transit Trade is responsible for managing the transit of goods through Pakistan to other countries, ensuring compliance with customs laws and international agreements.
Q: Can customs duty be waived under the Customs Act, 1969? A: Yes, the Board has the power to waive customs duty in certain cases, such as when goods are imported for charitable purposes or in the public interest.
Q: What is the procedure for obtaining a waiver of customs duty under the Customs Act, 1969? A: An application for a waiver of customs duty must be submitted to the customs authorities, along with supporting documents and evidence of the grounds for the waiver.
Q: What is the role of the Directorate General of Intelligence and Investigation under the Customs Act, 1969? A: The Directorate General of Intelligence and Investigation is responsible for gathering intelligence, conducting investigations, and taking enforcement actions to combat smuggling and other customs offences.
Q: What are the powers of the Directorate General of Intelligence and Investigation under the Customs Act, 1969? A: The Directorate General of Intelligence and Investigation can conduct raids, seize goods, arrest suspects, and take other enforcement actions to prevent and prosecute customs offences.
Q: Can customs officers search premises under the Customs Act, 1969? A: Yes, customs officers have the power to search premises for goods liable to confiscation, subject to the provisions of the Act and the rules made thereunder.
Q: What is the procedure for the search of premises by customs officers under the Customs Act, 1969? A: Customs officers must obtain a search warrant from the Collector of Customs or other authorized officer, unless the circumstances justify a search without a warrant.
Q: Can customs officers arrest persons without a warrant under the Customs Act, 1969? A: Yes, customs officers can arrest persons without a warrant if they have reasonable grounds to believe that the person has committed or is about to commit a customs offence.
Q: What is the procedure for the arrest of persons by customs officers under the Customs Act, 1969? A: Customs officers must inform the person of the grounds for arrest, produce the person before the nearest Magistrate within twenty-four hours, and follow other legal procedures for arrest and detention.
Q: Can customs officers seize goods without a warrant under the Customs Act, 1969? A: Yes, customs officers can seize goods without a warrant if they have reasonable grounds to believe that the goods are liable to confiscation under the Act.
Q: What is the procedure for the seizure of goods by customs officers under the Customs Act, 1969? A: Customs officers must provide the person in possession of the goods with a receipt specifying the particulars of the goods seized, and the goods must be handled in accordance with the provisions of the Act.
Q: What are the provisions for the disposal of seized goods under the Customs Act, 1969? A: Seized goods must be disposed of in accordance with the provisions of the Act and the rules made thereunder, including by public auction or other prescribed manner.
Q: Can seized goods be sold before final adjudication under the Customs Act, 1969? A: Yes, if the goods are perishable or if it is otherwise in the public interest, seized goods may be sold before final adjudication, and the proceeds deposited in the Government treasury.
Q: What is the procedure for the detention of packages containing certain publications under the Customs Act, 1969? A: Packages containing certain publications imported into Pakistan may be detained by customs officers, and the importer must be informed of the detention and the reason for it.
Q: Can the High Court intervene in the detention of packages under the Customs Act, 1969? A: Yes, the High Court can dispose of applications for the release of packages detained under the Act.
Q: What is the power of customs officers to prevent the making or transmission of certain signals under the Customs Act, 1969? A: Customs officers have the power to prevent the making or transmission of any signal or message likely to prejudice the execution of any provisions of the Act.
Q: Can customs officers be stationed in factories under the Customs Act, 1969? A: Yes, customs officers can be stationed in factories where goods liable to customs duty are manufactured or processed to ensure compliance with the provisions of the Act.
Q: What is the restriction on the possession of goods in certain areas under the Customs Act, 1969? A: The possession of certain goods in areas specified by the Board is restricted, and any goods found in such areas are liable to confiscation unless the person in possession can prove lawful authority for such possession.
Q: What are the powers of customs officers in relation to the adjudication of offences under the Customs Act, 1969? A: Customs officers have the power to adjudicate offences and impose penalties under the Act, subject to the provisions of the Act and the rules made thereunder.
Q: What is the power of customs officers to issue show-cause notices under the Customs Act, 1969? A: Customs officers must issue a show-cause notice before confiscating goods or imposing a penalty, giving the person concerned an opportunity to make a representation.
Q: Can a person pay a fine in lieu of confiscated goods under the Customs Act, 1969? A: Yes, a person may be given the option to pay a fine in lieu of confiscated goods, subject to the provisions of the Act.
Q: What happens to confiscated property under the Customs Act, 1969? A: Confiscated property vests in the Federal Government and may be disposed of in accordance with the provisions of the Act and the rules made thereunder.
Q: Can customs officers levy penalties for departure without authority under the Customs Act, 1969? A: Yes, customs officers can levy penalties on conveyances departing without authority or failing to comply with any conditions imposed under the Act.
Q: Are there special judges for customs offences under the Customs Act, 1969? A: Yes, special judges are appointed to try customs offences, and they have exclusive jurisdiction over such offences.
Q: What is the role of special appellate courts under the Customs Act, 1969? A: Special appellate courts hear appeals against orders passed by special judges, and they have exclusive jurisdiction over such appeals.
Q: Who can conduct prosecutions under the Customs Act, 1969? A: Prosecutions under the Act can be conducted by persons authorized by the Board, including officers of customs, special public prosecutors, and other persons appointed for this purpose.
Q: What is the procedure for detention of goods pending payment of fine or penalty under the Customs Act, 1969? A: Goods can be detained pending the payment of any fine or penalty imposed under the Act, and the goods may be released upon payment of the fine or penalty.
Q: Who bears the burden of proof as to lawful authority under the Customs Act, 1969? A: The burden of proof as to lawful authority to possess any goods or do any act lies on the person claiming such authority.
Q: What is the presumption as to documents in certain cases under the Customs Act, 1969? A: In certain cases, documents purporting to be signed by any person acting in the execution of any provision of the Act are presumed to be genuine and duly signed unless proved otherwise.
Q: What is the duty of persons to give information under the Customs Act, 1969? A: Persons are required to give information regarding the importation or exportation of goods and compliance with the provisions of the Act when requested by customs officers.
Q: Can appeals be made against customs orders under the Customs Act, 1969? A: Yes, appeals can be made to the Collector (Appeals) against orders passed by customs officers.
Q: What is the procedure for appeals to the Collector (Appeals) under the Customs Act, 1969? A: Appeals must be filed within the prescribed time, and the Collector (Appeals) must pass an order after giving the appellant an opportunity to be heard.
Q: What is the role of the Appellate Tribunal under the Customs Act, 1969? A: The Appellate Tribunal hears appeals against orders passed by the Collector (Appeals) and has the authority to confirm, modify, or annul such orders.
Q: What are the powers of the Board or Collector to pass certain orders under the Customs Act, 1969? A: The Board or Collector may pass orders for the rectification of any error apparent on the face of the record or for the amendment of any order passed by them.
Q: What is the procedure for alternative dispute resolution under the Customs Act, 1969? A: Disputes can be resolved through alternative dispute resolution mechanisms, including mediation and arbitration, as specified by the rules.
Q: Can references be made to the High Court under the Customs Act, 1969? A: Yes, references on questions of law can be made to the High Court against orders passed by the Appellate Tribunal.
Q: What is the procedure for the transfer of pending proceedings under the Customs Act, 1969? A: Pending proceedings can be transferred from one court to another as prescribed by the rules.
Q: Who can enter into mutual legal assistance agreements on customs matters under the Customs Act, 1969? A: The Board has the power to enter into mutual legal assistance agreements on customs matters with other countries.
Q: What is the Board’s power to make rules under the Customs Act, 1969? A: The Board has the power to make rules for carrying out the purposes of the Act, including rules for the assessment and collection of customs duties, the conduct of customs officers, and the administration of customs laws.
Q: Can customs officers open packages and examine goods under the Customs Act, 1969? A: Yes, customs officers have the power to open packages and examine, weigh, or measure goods for the purposes of the Act.
Q: What is the power of customs officers to take samples of goods under the Customs Act, 1969? A: Customs officers may take samples of any goods for the purpose of ascertaining their composition, quality, or value, or for any other purpose of the Act.
Q: Who bears the expenses of carriage, packing, and other charges under the Customs Act, 1969? A: The owner of the goods must bear all expenses of carriage, packing, and other charges incurred for the examination, weighing, or measuring of the goods.
Q: What is the procedure for the sale of goods and application of sales proceeds under the Customs Act, 1969? A: Goods liable to be sold under the Act must be sold by public auction or in such other manner as prescribed, and the proceeds of the sale must be applied to the payment of duties, taxes, and other charges due to the Government.
Q: What is the recovery of government dues under the Customs Act, 1969? A: Government dues, including customs duties, taxes, and other charges, can be recovered in the manner prescribed by the rules, including by distraint and sale of the defaulter’s property.
Q: What is the levy of surcharge under the Customs Act, 1969? A: Surcharges can be levied on overdue amounts of customs duties, taxes, and other charges, as specified by the rules.
Q: Can customs officers be rewarded under the Customs Act, 1969? A: Yes, customs officers and officials may be rewarded for services rendered in the detection and prevention of smuggling and in the recovery of customs dues, as specified by the rules.
Q: What is the power to authorize expenditure under the Customs Act, 1969? A: The Board has the power to authorize expenditure for the administration and enforcement of the provisions of the Act.
Q: Can customs officers issue certificates and duplicates of customs documents under the Customs Act, 1969? A: Yes, customs officers have the power to issue certificates and duplicates of customs documents as prescribed by the rules.
Q: What is the power to amend documents under the Customs Act, 1969? A: Customs officers have the power to amend any document submitted to the customs authorities, subject to the provisions of the Act and the rules made thereunder.
Q: What is the correction of clerical errors under the Customs Act, 1969? A: Clerical errors in any order or document issued under the Act may be corrected by the customs authorities, subject to the provisions of the Act and the rules made thereunder.
Q: Who must be licensed to act as customs-house agents under the Customs Act, 1969? A: Persons acting as customs-house agents must be licensed under the Act and comply with the conditions of the license.
Q: What is the liability of principal and agent under the Customs Act, 1969? A: The principal and agent are jointly and severally liable for any act or omission of the agent in the performance of his duties under the Act.
Q: What is the liability of agents appointed by the person-in-charge of a conveyance under the Customs Act, 1969? A: Agents appointed by the person-in-charge of a conveyance are liable for the fulfillment of all obligations imposed by the Act and the rules made thereunder.
Q: What are the record-keeping requirements under the Customs Act, 1969? A: Persons involved in the importation or exportation of goods must maintain records as prescribed by the rules and make them available for inspection by customs officers.
Q: What is the access to premises and records by customs officers under the Customs Act, 1969? A: Customs officers have the power to enter premises and inspect records related to the importation, exportation, and movement of goods.
Q: Can customs officers conduct post-clearance audits under the Customs Act, 1969? A: Yes, customs officers can conduct post-clearance audits to ensure compliance with customs laws and regulations.
Q: What is the penalty for failing to maintain records under the Customs Act, 1969? A: Failure to maintain records as prescribed may result in penalties, including fines and other administrative actions.
Q: What are the powers of customs officers under the Customs Act, 1969? A: Customs officers have powers to enforce the provisions of the Act, including searching premises, seizing goods, conducting investigations, and prosecuting offenders.
Q: Can customs officers search conveyances under the Customs Act, 1969? A: Yes, customs officers have the authority to stop and search conveyances suspected of carrying smuggled goods.
Q: What is the procedure for the search of conveyances by customs officers under the Customs Act, 1969? A: Customs officers can search conveyances without a warrant if they have reasonable grounds to believe that the conveyance is carrying smuggled goods or goods liable to confiscation.
Q: Can customs officers detain persons under the Customs Act, 1969? A: Yes, customs officers have the authority to detain persons suspected of involvement in customs offences.
Q: What are the responsibilities of customs officers when detaining persons under the Customs Act, 1969? A: Customs officers must inform the person of the grounds for detention, produce the person before a Magistrate within twenty-four hours, and follow legal procedures for detention.
Q: What is the power of the Board to issue regulations under the Customs Act, 1969? A: The Board has the authority to issue regulations for the administration and enforcement of customs laws, including the assessment and collection of duties and the conduct of customs officers.
Q: Can the Board delegate its regulatory powers under the Customs Act, 1969? A: Yes, the Board can delegate its regulatory powers to other officers of customs or authorized persons.
Q: What is the role of the Collector of Customs under the Customs Act, 1969? A: The Collector of Customs is responsible for overseeing customs operations within their jurisdiction, including the assessment and collection of duties, enforcement of customs laws, and adjudication of offences.
Q: Can the Collector of Customs issue binding rulings under the Customs Act, 1969? A: Yes, the Collector of Customs can issue binding rulings on the classification, valuation, and origin of goods, which are binding on the customs authorities and the importer or exporter.
Q: What is the procedure for requesting a binding ruling under the Customs Act, 1969? A: An application for a binding ruling must be submitted to the Collector of Customs, providing detailed information on the goods and the specific issue for which the ruling is sought.
Q: What are the conditions for the issuance of a binding ruling under the Customs Act, 1969? A: Binding rulings are issued based on the information provided by the applicant, and they are subject to the condition that the facts and circumstances described in the application remain unchanged.
Q: Can a binding ruling be revoked or modified under the Customs Act, 1969? A: Yes, a binding ruling can be revoked or modified if there is a change in the law, or if the facts and circumstances on which the ruling was based have changed.
Q: What is the process for appealing a decision made by the Collector of Customs under the Customs Act, 1969? A: Appeals against decisions made by the Collector of Customs can be filed with the Collector (Appeals), and further appeals can be made to the Appellate Tribunal.
Q: What is the role of the Collector (Appeals) under the Customs Act, 1969? A: The Collector (Appeals) hears appeals against orders passed by customs officers and has the authority to confirm, modify, or annul such orders.
Q: What is the time limit for filing an appeal to the Collector (Appeals) under the Customs Act, 1969? A: Appeals must be filed within sixty days from the date of the order being appealed against, subject to the provisions of the Act.
Q: Can the time limit for filing an appeal to the Collector (Appeals) be extended under the Customs Act, 1969? A: Yes, the time limit for filing an appeal can be extended if the appellant provides sufficient reasons for the delay, subject to the discretion of the Collector (Appeals).
Q: What is the procedure for filing an appeal to the Appellate Tribunal under the Customs Act, 1969? A: Appeals to the Appellate Tribunal must be filed within sixty days from the date of the order passed by the Collector (Appeals), along with the prescribed fee and supporting documents.
Q: What are the powers of the Appellate Tribunal under the Customs Act, 1969? A: The Appellate Tribunal has the authority to hear and decide appeals, summon witnesses, take evidence, and pass orders confirming, modifying, or annulling decisions made by the Collector (Appeals).
Q: Can the Appellate Tribunal’s decisions be challenged in the High Court under the Customs Act, 1969? A: Yes, questions of law arising from the decisions of the Appellate Tribunal can be referred to the High Court for a ruling.
Q: What is the role of the High Court in customs matters under the Customs Act, 1969? A: The High Court has the authority to hear references on questions of law arising from the decisions of the Appellate Tribunal and pass rulings on such questions.
Q: What is the procedure for seeking alternative dispute resolution under the Customs Act, 1969? A: Parties can seek alternative dispute resolution through mechanisms such as mediation and arbitration, as specified by the rules, to resolve disputes without resorting to litigation.
Q: What is the time frame for resolving disputes through alternative dispute resolution under the Customs Act, 1969? A: The time frame for resolving disputes through alternative dispute resolution is determined by the rules and the agreement between the parties involved.
Q: Can customs officers use force during enforcement actions under the Customs Act, 1969? A: Yes, customs officers are authorized to use reasonable force during enforcement actions, such as searches and seizures, to ensure compliance with customs laws.
Q: What are the legal protections for customs officers under the Customs Act, 1969? A: Customs officers are protected from legal action for acts done in good faith in the course of their duties under the Act.
Q: Can goods be re-imported after export under the Customs Act, 1969? A: Yes, goods that have been exported can be re-imported under certain conditions, such as if they are returned in the same condition or if they were exported for repairs.
Q: What is the procedure for re-importing goods under the Customs Act, 1969? A: An application for re-importation must be submitted to the customs authorities, along with evidence of the original export and the reasons for re-importation.
Q: Can customs duties be refunded for re-exported goods under the Customs Act, 1969? A: Yes, customs duties paid on imported goods can be refunded if the goods are subsequently re-exported, subject to the conditions specified by the rules.
Q: What is the role of the Directorate General of Training and Research under the Customs Act, 1969? A: The Directorate General of Training and Research is responsible for providing training to customs officers and conducting research to improve customs administration and enforcement.
Q: Can customs officers be stationed at manufacturing premises under the Customs Act, 1969? A: Yes, customs officers can be stationed at manufacturing premises to oversee the production and movement of goods subject to customs duty.
Q: What are the provisions for the temporary storage of goods under the Customs Act, 1969? A: Goods can be temporarily stored in customs-controlled areas such as transit sheds, bonded warehouses, and free zones, pending their clearance for import or export.
Q: What is the procedure for the temporary storage of goods under the Customs Act, 1969? A: An application for temporary storage must be submitted to the customs authorities, specifying the type and quantity of goods, the duration of storage, and the location of the storage facility.
Q: Can goods be transhipped under the Customs Act, 1969? A: Yes, goods can be transhipped from one conveyance to another under customs control, subject to the conditions specified by the rules.
Q: What is the procedure for transhipment of goods under the Customs Act, 1969? A: An application for transhipment must be submitted to the customs authorities, providing details of the goods, the conveyances involved, and the destination.
Q: What are the provisions for duty drawback under the Customs Act, 1969? A: Duty drawback can be claimed on goods that are imported and subsequently exported or used in the manufacture of exported goods, subject to the conditions specified by the rules.
Q: What is the procedure for claiming duty drawback under the Customs Act, 1969? A: An application for duty drawback must be submitted to the customs authorities, along with evidence of importation, exportation, and the payment of duties.
Q: Can customs officers seize documents under the Customs Act, 1969? A: Yes, customs officers have the power to seize documents that may be relevant to an investigation or proceeding under the Act.
Q: What is the procedure for seizing documents under the Customs Act, 1969? A: Customs officers must provide a receipt for any documents seized, specifying the details of the documents and the reason for the seizure.
Q: Can customs officers require the production of documents under the Customs Act, 1969? A: Yes, customs officers can require any person involved in the importation or exportation of goods to produce documents relevant to the goods or the transaction.
Q: What are the penalties for failing to produce documents under the Customs Act, 1969? A: Failure to produce documents as required can result in penalties, including fines and other administrative actions.
Q: What is the role of the Directorate General of Intelligence and Investigation in combating smuggling under the Customs Act, 1969? A: The Directorate General of Intelligence and Investigation is responsible for identifying, investigating, and prosecuting smuggling activities, and it has the authority to take enforcement actions to prevent and combat smuggling.
Q: Can customs officers intercept communications under the Customs Act, 1969? A: Yes, customs officers have the authority to intercept communications, such as phone calls and emails, as part of an investigation into smuggling or other customs offences, subject to legal procedures and safeguards.
Q: What is the procedure for intercepting communications under the Customs Act, 1969? A: Interception of communications must be authorized by a court order, and the customs officers must follow legal procedures to ensure the privacy rights of individuals are protected.
Q: Can customs officers use undercover operations under the Customs Act, 1969? A: Yes, customs officers can use undercover operations to gather evidence and identify individuals involved in smuggling or other customs offences, subject to legal procedures and safeguards.
Q: What is the procedure for conducting undercover operations under the Customs Act, 1969? A: Undercover operations must be authorized by senior customs officials, and the officers involved must follow strict guidelines to ensure the legality and integrity of the operation.
Q: Can customs officers conduct surveillance under the Customs Act, 1969? A: Yes, customs officers can conduct surveillance of individuals and premises suspected of involvement in smuggling or other customs offences, subject to legal procedures and safeguards.
Q: What is the procedure for conducting surveillance under the Customs Act, 1969? A: Surveillance must be authorized by senior customs officials, and the officers involved must follow strict guidelines to ensure the legality and integrity of the operation.
Q: Can customs officers seize cash and negotiable instruments under the Customs Act, 1969? A: Yes, customs officers have the authority to seize cash and negotiable instruments that are suspected to be involved in smuggling or other customs offences.
Q: What is the procedure for seizing cash and negotiable instruments under the Customs Act, 1969? A: Customs officers must provide a receipt for any cash or negotiable instruments seized, specifying the details and the reason for the seizure.
Q: Can customs officers access bank accounts under the Customs Act, 1969? A: Yes, customs officers can access bank accounts as part of an investigation into smuggling or other customs offences, subject to legal procedures and safeguards.
Q: What is the procedure for accessing bank accounts under the Customs Act, 1969? A: Access to bank accounts must be authorized by a court order, and the customs officers must follow legal procedures to ensure the privacy rights of individuals are protected.
Q: Can customs officers impose penalties for false declarations under the Customs Act, 1969? A: Yes, customs officers can impose penalties for false declarations, including fines and other administrative actions.
Q: What are the penalties for making false declarations under the Customs Act, 1969? A: Penalties for making false declarations can include fines, imprisonment, and confiscation of goods involved in the false declaration.
Q: Can customs officers conduct joint operations with other agencies under the Customs Act, 1969? A: Yes, customs officers can conduct joint operations with other law enforcement agencies to combat smuggling and other customs offences.
Q: What is the procedure for conducting joint operations under the Customs Act, 1969? A: Joint operations must be coordinated with other agencies, and the officers involved must follow legal procedures and guidelines to ensure the success and legality of the operation.
Q: Can customs officers seize goods in transit under the Customs Act, 1969? A: Yes, customs officers have the authority to seize goods in transit if they are suspected to be involved in smuggling or other customs offences.
Q: What is the procedure for seizing goods in transit under the Customs Act, 1969? A: Customs officers must provide a receipt for any goods seized in transit, specifying the details and the reason for the seizure.
Q: What are the legal consequences of smuggling under the Customs Act, 1969? A: The legal consequences of smuggling can include fines, imprisonment, and confiscation of goods and conveyances involved in smuggling activities.
Q: What is the role of the Federal Government in customs matters under the Customs Act, 1969? A: The Federal Government has the authority to make rules, issue notifications, and take other actions necessary for the administration and enforcement of customs laws in Pakistan.
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The Pakistani customs laws can be very confusing for those entering the import/export business or those who aren’t clear on the latest regulations. At Josh and Mak we have worked with companies who deal with the importation of the following goods into Pakistan and the list is growing all the time:
Paper, paperboard and articles, firebricks refractory, refractory ceramic goods, iron and steel, special machinery for particular industry, pharmaceutical products, metal working machinery, organic chemicals, lubricating petroleum oil, plant/machinery and equipment, manufactures of metals, telecommunication appliances/equipment, vegetables and fruits, plastic material, chemical material & products, power generating machinery/equipment/parts, transport equipment, dairy products & bird eggs, miscellaneous edible products and preparation, parts, un-milled wheat, seeds of vegetables, mustard oil, surgical instruments, office machinery and auto data processors.
Legal Services Related to Exports from Pakistan
We have all successfully dealt with companies who export the following items from Pakistan, and many more besides;
Textile yarn & fabrics, articles of apparel/cloth accessories, footwear, leather, leather manufactures, guar meal, guar gum, guar protein extracts, surgical instruments, fruit, arts resins/plastic material, chemical material, refractory cements, mortars, electric machinery/appliances, refractory blocks/tiles, viscose fiber, rayon fiber and sports goods.
Import/export terms and definitions for the legislation in Pakistan
Bill of Lading
A bill of lading (also referred to as a BOL or B/L) is a document issued by a carrier, eg, a ship’s master or by a company’s shipping department, acknowledging that specified goods have been received on board as cargo for conveyance to a named place for delivery to the consignee who is usually identified.
CARE
Care is short for Customs Administrative Reforms and is a project of the Central Board of Revenue which oversees reforms in Pakistani customs. The project was initiated in February 2002 and since its inception CARE has carried out research and development work to enhance the efficiency of the department.
Cost and Freight (CFR)
Cost and Freight (CFR) means that the seller pays for transportation to the Port of Loading (POL), subsequent loading and the freight. The buyer pays for the insurance and transportation of the goods from the Port of Discharge (POD) to his factory. The passing of risk occurs when the goods pass the ship’s rail at the port of shipment which means that this term cannot be used for airfreight or land transport and also is inappropriate for most container sea shipments.
Cost, Insurance and Freight (CIF)
Cost, Insurance and Freight (CIF) is a common term in a sales contract that may be encountered in international trading when ocean transport is used. When a price is quoted as CIF, it means that the selling price includes the cost of the goods, the freight or transport costs and also the cost of marine insurance.
Carriage and Insurance Paid (CIP)
The passing of risk occurs when the goods have been delivered into the custody of the first carrier. This means that the buyer bears all risk and any additional costs occurring after the goods have been so delivered. This is the same as CPT except that the seller also pays for the insurance. The seller is required to obtain insurance only on minimum cover; additional coverage is the responsibility of the buyer or must be agreed between the seller and buyer. Under CIP, the seller is also required to clear the goods for export.
Carriage Paid To (CPT)
CPT can apply to all modes of transport including multi-modal transport. The seller pays for the freight to the named point of destination. The buyer pays for the insurance. The passing of risk occurs when the goods have been delivered into the custody of the first carrier.
Free Along Side (FAS)
Free Along Side (FAS) means that the seller pays for transportation of the goods to the port of shipment. The buyer pays loading costs, freight, insurance, unloading costs and transportation from the port of destination to his factory. The passing of risk occurs when the goods have been delivered to the quay at the port of shipment.
Free Carrier (FCA)
The seller delivers the goods into the custody of the first carrier, and this is where risk passes from seller to buyer. The buyer pays for the transportation. It can be used for all modes of transportation including multi-modal transport, such as in shipping containers where the ship’s rail plays no relevant part in determining a shipping point. FCA is also the term to use in place of FOB for airfreight transactions.
Free On Board (FOB)
Free On Board (FOB) is also commonly but incorrectly referred to as “Freight on Board”. It means that the seller pays for transportation of the goods to the port of shipment, plus loading costs. The buyer pays freight, insurance, unloading costs and transportation from the port of destination to the factory. The passing of risks occurs when the goods pass the ship’s rail at the port of shipment. Internationally the term specifies the port of loading.
Letter of Credit (LC)
A letter of credit is a document issued mostly by a financial institution which usually provides an irrevocable payment undertaking (it can sometimes be revocable, confirmed, unconfirmed, transferable or others e.g. back to back or revolving but is most commonly irrevocable/confirmed) to a beneficiary against complying documents as stated in the credit.
Pakistan Customs Computerised System (PACCS)
PACCS stands for Pakistan Customs Computerized System and it is the first end-to-end automated solution for Customs in the world.
PACCS has four major components:
• TARIP (Tariff and Integrated Policy)
• INTRA (Integrated Regulatory Authorities)
• ECHO (Enhanced Cargo Handling)
• ACCESS (Automated Customs Clearance System)
Josh and Mak International will take care of any issues you may have regarding the customs laws of Pakistan, irrelevant of whether you are sole importer/exporter or a large corporation. Our experts will work with you and for you to ensure that there is no breaches in your business practices and you won’t fall foul of any of the Pakistani customs laws.
