Importers must place invoices, packing lists inside containers: FBR

ISLAMABAD: The Federal Board of Revenue (FBR) has issued a new list of hundreds of items where importers must place original invoice and packing list inside the containers to be imported into Pakistan.

According to the revised customs rules issued on Monday, all imported cargo entered into Customs area for clearance shall be accompanied with a copy of packing list and invoice in the specified manner. “The list of items where placement of original invoice and packing list is mandatory is placed at Annex-A of the revised customs rules”, it added.

The FBR has also made it mandatory for the importers to submit the relevant “certificates of origin” for shipments originating from the United Arab Emirates (UAE), China, Iran, and Afghanistan from June 1, 2022.

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

According to the amendments, for shipments originating from the UAE and China (excluding imports under preferential trade agreement-PTA and free trade agreement-FTA regime) certificate of origin shall be uploaded. For shipments of fabric (all types i.e. finished, unfinished and grey etc.) and artificial jewellery originating from UAE and China (excluding import under PTA and FTA regime) certificate of origin issued by the manufacturer; and for shipments originating from Iran and Afghanistan and arriving through land customs-station, the certificate of origin issued by the relevant Iranian Government agency and by Afghan Chamber of Commerce and Industry respectively.

It is mandatory for the importer to upload following documents with every declaration in relation to each consignments: 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 requirement of Import Policy Order; Preferential Trade Agreement (PTA) or Free Trade Agreement (FTA) certificate of origin, if claimed; and any other documents or requirements specified by the Board from time to time, the FBR said.

Under the customs rules, all imported cargo entered into Customs area for clearance shall be accompanied with a copy of packing list and invoice in the specified manner. In case of 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 upto 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; defence cargo; courier parcels cleared through console; import value not exceeding US$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 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, the FBR added.

Copyright Business Recorder, 2022