FBR Mandates Provision of Original Invoices and Packing Lists

The Federal Board of Revenue (FBR) has mandated placing original invoices and packing lists inside the containers of the import cargoes for clearance.

The FBR issued SRO.567(I)/2022 to amend the Customs Rules 2001 on Monday.

A new list of imported items has been notified by the FBR where the original invoice and packing list are mandatory for clearance from the customs stations or ports. The customs would not clear these imported goods without the original invoice and packing lists.

All import cargo entered into the Customs area for clearance shall be accompanied by a copy of the packing list and invoice in the following manner:

  1. Containerized FCL cargo: The documents shall be placed on the inner side of the door of the container. In case of multiple containers in a consignment, each container shall have such documents pertaining to goods inside it.
  2. Consolidated cargo and LCL cargo: The documents shall be attached to the goods or package at an obvious place. Each such container shall also have a consolidated packing list pertaining to goods placed inside it on the inner side of the door of the container.

Under the customs rules, all imported cargo entering the Customs area for clearance shall be accompanied with a copy of the packing list and invoice in a specified manner.

In the case of the following categories of imported goods, the provisions of this rule shall not be applicable: Goods imported under various exports schemes; temporary imports; bulk cargo; imports of goods attracting zero and up to three percent tariff either under the First Schedule to the Pakistan Customs Tariff or under any concessionary regime; imports by government departments including imports under Chapter 99 of the Pakistan  Customs Tariff; defense cargo; courier parcels cleared through console; import value not exceeding $5000; unaccompanied baggage; imports exempt for ELF 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 the letter of credit 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, revised customs rules notified.