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FBR Makes It Compulsory for Importers to Submit Certificates of Origin

The Federal Board of Revenue (FBR) has made it mandatory for the importers to submit ‘certificates of origin’ of shipments originating from the United Arab Emirates (UAE) and China excluding imports under the preferential trade agreement (PTA) and Free Trade Agreement (FTA) regime.

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FBR has made draft amendments to the Customs Rules 2001 by issuing SRO.1071(I)/2021 on Thursday.

The revised rules revealed that it is mandatory for the importer, in terms of clause (aa) of section 79 of the Customs Act, 1969 to upload the following documents with every declaration in relation to each consignment:

  • Master bill of lading and house bill of lading or master airway bill and house airway bill as the case may be;
  • Commercial invoice;
  • Letter of credit or bank contract;
  • Packing list — container-wise in case of containerized cargo and package wise in case of miscellaneous goods consignments;
  • Previous chemical analysis and lab test report, if any;
  • Mill test certificate issued by the manufacturer in case of prime quality steel product;
  • Certification as per the requirement of Import Policy Order;
  • PTA or FTA certificate of origin, if claimed;
  • Any other documents or requirements specified by the Board from time to time.

In addition, for shipments originating from UAE and China (excluding imports under PTA and FTA regime) certificate of origin shall be uploaded. For shipments of fabric (all types i.e. finished, unfinished and grey etc.) and artificial jewelry originating from UAE and China (excluding import under PTA and FTA regime) certificate of origin issued by the manufacturer.

For shipments originating from Iran and Afghanistan and arriving through land customs-station, the certificate of origin is issued by the relevant Iranian Government agency and by the Afghan Chamber of Commerce and Industry respectively.

Under the revised rules, all import cargo entered into the Customs area for clearance shall be accompanied by a copy of packing list and invoice. In case of the following categories of imported goods, the provisions of this rule shall not be applicable, namely:- goods imported under various exports schemes; temporary imports; bulk cargo; imports of goods attracting zero and three percent tariff either under the First Schedule to the Pakistan Customs Tariff or under any concessionary regime; imports by government departments including defense cargo; imports under Chapter 99 of the Pakistan Customs Tariff; courier parcels cleared through console; import value not exceeding five thousand US dollars; unaccompanied baggage; imports exempt for EIF vide Public Notice; old and used motor vehicles imported under various schemes; all kinds of scrap; imports under section 22 of the Customs Act, 1969 and old and used machinery and worn clothing.

In cases where imports are against LC or banking contract and the consignee establishes before adjudicating authority that necessary instructions were issued to the supplier or shipper for placing of invoice and packing list in the consignments as part of the terms and conditions of such documents but the supplier or shipper did not comply with, the penalty may not be imposed, FBR added.

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