Customs

THE FIRST SCHEDULE

( See section 18 )

( See Finance Act, 1975)

THE SECOND SCHEDULE

(See section 18)

(See Finance Act, 1975)

[1969: Act IV]

Customs

( Third Schedule )

THE THIRD SCHEDULE

(See section 219)

1. Regulation of proceedings for the detention and confiscation of the prohibited goods imported or intended to be exported, including verification of information relating to such goods, notices to be given to the owner or other parties, security for the custody or release of such goods, examination of evidence, reimbursement by the information of expenses and damages caused by incorrect information supplied by him.

2. Cases in which the goods or material imported with a view to subsequent exportation, or to be used in the production, manufacture, processing, repair or refitting of goods specified in the rules may be delivered without payment of the whole or part of the duty; and repayment of duty on such goods and material.

3. Valuation of the goods imported or intended to be exported, submission by the importer or exporter of information necessary for the proper valuation of the goods; and production of the relevant books and documents by him, furnishing of information by the importer relating to the sources, nature and amount of the funds or assets by which the goods were acquired or the consideration for which and the manner in which it was disposed of.

4. Determining denatured spirit, and testing and denaturing of spirit.

5. Matters pertaining to drawback; drawback in respect of used goods, the amount of duty which shall be repaid as drawback on such goods; prohibition of drawback on any specified goods or class of goods; conditions for the payment of drawback; limiting the period during which such goods must be exported; limiting the time during which drawback may be claimed.

6. The extent to which and the conditions subject to which drawback may be allowed on the imported material used in the manufacture of goods in Pakistan which are exported.

7. Matters relating to port clearance or to departure of conveyances; grant of special pass permitting bulk to be broken; conditions relating to the grant of port clearance to the master of a vessel when the agent furnishes security for the delivery of export manifest and other documents.

8. Sealing of conveyances carrying transit goods and in other cases.

9. Marking of boats belonging to Pakistani ships and of other vessels not exceeding one hundred tons; prohibition, regulation and restriction of the plying of such boats and vessels, fees for licenses and registration of cargo boats.

10. Expenses to be charged when customs officer is specially employed to accompany the owner to the warehouse under section 93; fees to be charged for permitting the owner of any goods to deal with them as provided in section 94.

11. Matters pertaining to the manufacturing and other operators carried on in the warehouse.

12. Transhipment and prohibition and regulation and restriction of transhipment; transhipment of goods without payment of duty; powers of officers of customs in that behalf; and the fees for transhipment.

13. Export of frustrated cargo under section 138.

14. Transport of goods from one part of Pakistan to another foreign territory; conditions as to the due arrival of such goods at the destination.

15. Conditions and restrictions applying to the transit of goods to a foreign territory without payment of duty.

16. Bill of export.

17. Baggage of passengers and the crew, definition, declaration, custody, examination, assessment and clearance of such baggage; transit and transhipment of such baggage; circumstances and conditions under which such baggage or any specified class of goods included in such baggage would be exempt from duty; extent of such exemption.

18. Matters pertaining to the import or export of goods by post; examination, assessment, clearance, transit or transhipment of the goods so imported or to be exported.

19. Prevention of the taking out of Pakistan of any coastal goods the export of which is dutiable or prohibited under this Act or any other law; prevention of the substitution of imported goods or export goods by coastal goods on board a vessel; prohibiting the conveyance of any specified class of goods generally, or to or between specified ports in a coasting vessel.

20. Powers to be exercised by an officer stationed at a factory or building under section 176.

21. Licensing of agents; the form of the licence and fee payable therefore; the authority competent to grant the licence; the period of validity of the licence; qualifications of the licensee; conditions and restrictions applying to the licence including furnishing of security; circumstances in which licence may be suspended or revoked; appeals against the suspension or revocation of the licence.

22. Matters pertaining to any business for the regulation of which a notification may be issued under section 212; the accounts and records to be maintained, and the information to be furnished, by persons engaged in such business.

¹[22A. Registration, and regulating the conduct, of the customs-practitioners appearing before any officer of customs, the Central Board of Revenue or the Federal Government in connection with any proceedings under this Act or the rules made thereunder.]

²[22B. The form in which the memorandum of appeals shall be made under Chapter XIX, the manner in which appeals shall be verified and matters relating to hearing of appeals, revisions and references under the said Chapter which are not provided for or not sufficiently provided for in the Act.]

23. Any other matter necessary for giving effect to the provisions of this Act.

1. Inserted by the Finance Act, 1977 (XXX of 1977) w.e.f. 11th June, 1977

2. Inserted by the Finance Act, 1989

3. Omitted by the Federal Laws (Revision & Declaration) Ordinance, 1981 (XXVII of 1981) w.e.f. 8th July, 1981.