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FBR Customs Act 1969

THE CUSTOMS ACT,1969

CHAPTER 1 PRELIMINARY

1. Short title, extent and commencement.
2. Definitions

CHAPTER II APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS

3. Appointment of officers of customs
3A. The Directorate General (Intelligence and Investigation) Customs and Federal Excise
3B. Directorate General of Inspection and Internal Audit
3C. Directorate General of Training and Research
3D. Directorate General, Valuation and Post-Clearance Audit
3DD. Directorate General of Post Clearance Audit (PCA)
3E. Powers and functioning of the Directorates, etc
4. Powers and duties of officers of customs.
5. Delegation of powers
6. Entrustment of functions of the customs officers to certain other officers.
7. Assistance to the officers of customs.
8. Exemption from service on jury or inquest or as assessors.

CHAPTER III DECLARATION OF PORTS, AIRPORTS, LAND CUSTOMS-STATIONS, ETC.

9. Declaration of customs-ports, customs-airports, etc.
10. Power to approve landing places and specify limits of customs-stations.
11. Power to declare warehousing stations.
12. Power to appoint or licence public ware-houses.
13. Power to license private ware-houses.
14. Stations for officers of customs to board and land.
14.A. Provision of accommodation at customs ports, etc.

CHAPTER IV PROHIBITION AND RESTRICTION OF
IMPORTATION AND EXPORTATION

15. Prohibitions.
16. Power to prohibit or restrict importation and exportation of goods
17. Detention, seizure and confiscation of goods imported in violation of section 15 or section 16.
CHAPTER V LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES

18. Goods dutiable
18A. Special customs duty on imported goods.
18B. Omitted 18
18C. Rates of duty and taxes and determination of 18 origin under trade agreements
18D. Levy of fee and service charges.
19. General power to exempt from customs-duties.
19A. Presumption that incidence of duty has been passed on to the buyer
19B. Rounding off of duty, etc.
19C. Minimal duties not to be demanded.-
20. Board’s power to grant exemption from duty in exceptional circumstances.
21. Power to deliver certain goods without payment of duty and to repay duty on certain goods.
21.A Power to defer collection of customs-duty.
22. Re-importation of goods produced or manufactured in Pakistan
22A. Temporary export of imported plant and machinery
23. Goods, derelict, wreck, etc.
24. Provisions and stores may be exported free of duty.
25. Determination of customs value of goods
25A. Powers to determine the customs value
25B. Omitted
25C. Power to takeover the imported goods
25D. Review of the value determined
26. Obligation to produce documents and provide information.
26A. Conducting the audit
26B. Access for the purposes of audit
27. Abatement allowed on damaged or deteriorated goods.
27A. Allowing denaturing or mutilation of goods
28 Power to test and denature imported spirit.
29. Restriction on amendment of goods declaration.
30. Date of determination of rate of import duty
30A. Date of determination of rate of duty for clearance through the Customs Computerized System.
31. Date for determination of rate of duty on goods exported
31A. Effective rate of duty.
32. False statement, error, etc.
32A. Fiscal fraud.
32B. Compounding of offence
33. Refund to be claimed within one year
34. Power to give credit for, and keep account-current of duties and charges.

CHAPTER VI DRAWBACK

35. Drawback of the export on imported goods
36. Drawback on goods taken into use between importation and exportation.
37. Drawback on goods used in the manufacture of goods which are exported.
38. Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory.
39. When no drawback allowed
40. Time of payment of drawback.
41. Declaration by parties claiming drawback.

CHAPTER VII ARRIVAL AND DEPARTURE OF CONVEYANCE.

42. Arrival of conveyance.
43. Delivery of import manifest in respect of a vessel.
44. Delivery of import manifest in respect of a conveyance other than a vessel
45. Signature and contents of import manifest and amendment thereof
46. Duty of person receiving import manifest.
47. Bulk not to be broken until manifest, etc., delivered and vessel entered inwards.
48. Power to require production of documents and ask questions
49. Special pass for breaking bulk
50. Order for entry outwards or loading of goods to be obtained before export goods are loaded
51. No vessel to depart without port-clearance.
52. No conveyance other than vessel to leave without permission
53. Application for port-clearance of vessels.
54. Conveyances other than vessels to deliver documents and answer questions before departure.
55. Power to refuse port-clearance to vessels or permission for departure to other conveyance.
56. Grant of port-clearance or permission for departure.
57. Grant of port-clearance or permission for departure on security of agent.
58. Power to cancel port-clearance or permission for departure
59. Exemption of certain classes of conveyance from certain provisions of this Chapter

CHAPTER VIII GENERAL PROVISIONS AFFECTING CONVEYANCES AT CUSTOMS-STATIONS

60. Power to depute officer of customs to board conveyances.
61. Officer to be received and accommodation to be provided
62. Officer’s powers of access, etc
63. Sealing of conveyance.
64. Goods not to be loaded or unloaded or water-borne except in presence of officer.
65. Goods not to be loaded or unloaded or passed on certain days or at certain times.
66. Goods not to be loaded or unloaded except at approved places.
67. Power to exempt from sections 64 and 66.
68. Boat-note.
69. Goods water-borne to be forthwith landed or shipped.
70. Goods not to be transshipped without permission
71. Power to prohibit plying of unlicensed cargo-boats.
72. Plying of ships of less than one hundred tons
72A. Responsibilities of person in charge or master of a conveyance, agent and owner of the conveyance

CHAPTER IX DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS

73. Discharge of cargo by vessels may commence on receipt of due permission.
74. Discharge of goods by conveyances other than vessels. Imported goods not to be unloaded unless entered in the import manifest
76. Procedure in respect of goods not unloaded by vessels within time allowed
77. Power to land small parcels and hold unclaimed parcels
78. Power to permit immediate discharge
79. Declaration and assessment for home-consumption or warehousing.
79A. Omitted
80. Checking of goods declaration by the Customs
80A. Omitted
81. Provisional determination of liability
81A. Omitted
82. Procedure in case of goods not cleared or warehoused or transshipped or exported or removed from the port within twenty days after unloading or filing of declaration
82A. Omitted.

CHAPTER X CLEARANCE OF GOODS FOR HOME-ONSUMPTION

83. Clearance for home-consumption.
83A. Omitted

CHAPTER XI WAREHOUSING

84. Application to warehouse.
85. Form of application.
86 Submission of post-dated cheque and indemnity bond
87. Forwarding of goods to warehouse.
88. Receipt of goods at warehouse
89. Goods how warehoused.
90. Warrant to be given when goods are warehoused.
91. Access of customs officer to warehouse.
92 Power to cause packages lodged in warehouse to be opened and examined
93. Access of owners to warehoused goods
94. Owner’s power to deal with warehoused goods
95. Manufacture and other operations in relation to goods in a warehouse
96. Payment of rent and warehouse-dues.
97. Goods not to be taken out of warehouse except as provided by this Act.
98. Period for which goods may remain warehoused.
99. Power to remove goods from one warehouse to another in the same customs-station.
100. Power to remove goods from one warehousing station to another
101. Transmission of account of goods to officers at of warehousing station of destination
102. Remover may enter into a general bond.
103. Goods on arrival at customs-station of destination to be subject to same laws as goods on first importation.
104. Clearance of bonded goods for home-consumption
105. Clearance of warehoused goods for export

106. Clearance of warehoused goods for export as provisions, on a conveyance proceeding to foreign destination
107. Application for clearance of goods
108. Re-assessment of warehoused goods when damaged or deteriorated
109. Re-assessment on alteration of duty
110. Allowance in case of volatile goods
111. Duty on goods improperly removed from warehouse or allowed to remain beyond fixed time or lost or destroyed or taken as sample.
112. Encashment of post-dated cheque
113. Noting removal of goods.
114. Register of bonds.
115. Power to remit duties on warehoused goods lost or destroyed
116. Responsibility of warehouse-keeper.
117. Locking of warehouses.
118. Power to decide where goods may be deposited in public warehouse, and on what terms.
119. Expenses of carriage, packing, etc., to be borne 80 by owner.

CHAPTER XII TRANSHIPMENT

120. Chapter not to apply to postal articles.
121. Transshipment of goods without payment of duty
122. Superintendence of transshipment
123. Entry, etc., of transshipped goods.
124. Transshipment of provisions and stores from one conveyance to another of the same owner without payment of duty
125. Levy of transshipment fees

CHAPTER XIII TRANSIT TRADE

126. Chapter not to apply to baggage and postal articles.
127. Transit of goods in the same conveyance
128. Transport of certain classes of goods subject to prescribed conditions
129. Transit of goods across Pakistan to a foreign territory.

CHAPTER XIV EXPORTATION OR SHIPMENT AND RELANDING

130. No goods to be loaded on a conveyance, till entry outwards or permission granted
131. Clearance for exportation.
131A. Omitted
132. Bond required in certain cases before exportation.
133. Additional charge on goods cleared for export after port-clearance granted.
134. Notice of non-loading or relanding and return of duty thereon.
135. Goods relanded or transshipped from a conveyance returning to a customs-station or putting into another customs-station
136. Conveyance returning to customs-station may enter and land goods.
137. Landing of goods during repairs.
138. Frustrated cargo how dealt with

CHAPTER XV SPECIAL PROVISIONS REGARDING BAGGAGE
AND GOODS IMPORTED OR EXPORTED BY POST

139. Declaration by passenger or crew of baggage
140. Determination of rate of duty in respect of baggage
141. Bona-fide baggage exempt from duty
142. Temporary detention of baggage
143. Treatment of baggage of passengers or crew in transit
144. Label or declaration in respect of goods imported or exported by post to be treated as entry
145. Rate of duty in respect of goods imported or exported by post

CHAPTER XVI PROVISIONS RELATING TO COASTAL GOODS AND VESSELS

146. Chapter not to apply to baggage
147. Entry of coastal goods
148. Coastal goods not to be loaded until bill relating thereto is passed
149. Clearance of coastal goods at destination
150. Declaration concerning coasting vessel which has touched foreign port
151. Cargo book
152. Coastal goods not to be loaded or unloaded except at customs-port or coastal port
153. Coasting vessel to obtain written orders before departure.
154. Application of certain provisions of this Act to coastal goods
155. Prohibition of the coastal trade of certain goods.

CHAPTER XVI-A
155A. Application of the Customs Computerized System.
155B. Access to the Customs Computerized System
155C. Registered users
155D. Registered users to be allocated unique user identifier.
155E. Use of unique user identifier
155F. Cancellation of registration of registered user
155G. Customs to keep records of transmissions
155H. Confidentiality of information.
155I. Unauthorized access to or improper use of the Customs Computerized System.
155J. Interference with the Customs Computerized System.
155K. Offences in relation to the security of or unauthorized use of unique user identifiers
155L. Audit or examination of records
155M. Requisition of documents.
155N. Documents in foreign language.
155O. Authorized officer may take possession of and retain documents and records
155P. Obstructing access, altering, concealing, destruction of record.
155Q. Electronic exchange of information and authentication through the Customs Computerized System
155R. Correction of clerical errors

CHAPTER XVII OFFENCES AND PENALTIES

156. Punishment for offences.
157. Extent of confiscation

CHAPTER XVIII PREVENTION OF SMUGGLING – POWERS OF SEARCH, SEIZURE AND ARREST – ADJUDICATION OF OFFENCES

158. Power to search on reasonable ground.
159. Person to be searched may desire to be taken before gazetted officer of customs or Magistrate.
160. Power to screen or X-Ray bodies of suspected persons for detecting secreted goods.
161. Power to arrest
162. Power to issue search warrant.
163. Power to search and arrest without warrant.
164. Power to stop and search conveyances.
165. Power to examine persons.
166. Power to summon persons to give evidence and produce documents or things
167. Person escaping may be afterwards arrested. 168. Seizure of things liable to confiscation.
169. Things seized how dealt with.
170. Procedure in respect of things seized on suspicion by the police.
171. When seizure or arrest is made, reason in writing to be given.
172. Power to detain packages containing certain publications imported into Pakistan.
173. Procedure for disposal by High Court of applications for release of packages so detained.
174. Power to require production of order permitting clearance of goods imported or exported by land
175. Power to prevent making or transmission of certain signals or messages.
176. Power to station officers in certain factories
177. Restriction on the possession of goods in certain areas
178. Punishment of persons accompanying a person possessing goods liable to confiscation.
179. Power of adjudication.
179A. Omitted.
180. Issue of show-cause notice before confiscation of goods or imposition of penalty
181. Option to pay fine in lieu of confiscated goods
182. Vesting of confiscated property in the Federal Government
183. Levy of penalty for departure without authority or failure to bring-to.
184. Power to try summarily
185. Special Judges
185A. Cognizance of offences by Special Judges
185B. Special Judge, etc. to have exclusive jurisdiction
185C. Provisions of Code of Criminal Procedure, 1898, to apply.
185D. Transfer of cases
185E. Place of sittings.
185F. Appeal to Special Appellate Court.
185G. Persons who may conduct prosecution, etc.
186. Detention of goods pending payment of fine or penalty.
187. Burden of proof as to lawful authority, etc.
188. Presumption as to documents in certain cases

189. Notice of conviction to be displayed.
190. Power to publish conviction.
191. Imprisonment may be of either description.
192. Duty of certain persons to give information.

CHAPTER XIX APPEALS AND REVISIONS

193. Appeals to Collector (Appeals).
193-A Procedure in Appeal
194. Appellate Tribunal
194A. Appeals to the Appellate Tribunal
194-B. Orders of Appellate Tribunal.
194-C. Procedure of Appellate Tribunal
195. Powers of Board or Collector to pass certain orders
195A. Omitted
195-B. Deposit, pending appeal, of duty demanded or penalty levied.
195-C. Alternative Dispute Resolution.
196. Reference to High Court
196-H. Exclusion of time taken for copy
196-I Transfer of certain pending proceedings.
196J. Definitions.

CHAPTER XIX-A SETTLEMENT OF CASES
196k to 196u Omitted

CHAPTER XX MISCELLANEOUS

197. Customs control over conveyances and goods.
198. Power to open packages and examine, weigh or measure goods.
199. Power to take samples of goods
200. Owner to make all arrangements and bear all expenses.
201. Procedure for sale of goods and application of sales proceeds.
202. Recovery of Government dues.
202A. Levy of surcharge
203. Wharfage or storage fees.
203A. Power to authorize expenditure
204. Issue of certificate and duplicates of customs’ document
205. Amendment of documents.
206. Correction of clerical errors, etc.
207. Custom-house agents to be licensed.
208. Person to produce authority if required.
209. Liability of principal and agent.
210. Liability of agent appointed by the person-in-charge of a conveyance.
211. Maintenance of record.
211A. Access to the premises and records by the officers of Customs
212. Regulation of business in gold, etc.
213. Recovery of money upon certain documents.
214. Remission of duty and payment of compensation to the owner in certain cases

215. Service of order, decision, etc
216. No compensation for loss or injury except on proof of neglect or wilful act
217. Protection of action taken under the Act.
218. Notice of proceedings.
219. Power to make rules.
220. Omitted
221. Savings
222. Removal of difficulties.
223. Officers of customs to follow Board’s orders, etc.
224. Extension of time limit.

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