Import Export Law in Pakistan

We have successfully dealt with import of the following items into Pakistan and the list is growing all the time:

Paper, paperboard and articles, firebricks refractory, refractory ceramic goods, iron and steel, special machinery for particular industry, pharmaceutical products, metal working machinery, organic chemicals, lubricating petroleum oil, plant/machinery and equipments, manufactures of metals, telecommunication appliances/equipments, vegetables and fruits, plastic material, chemical material & products, power generating machinery / equipments / parts, transport equipment, dairy products & bird eggs, miscellaneous edible products and preparation, parts, wheat un-milled, seeds of vegetable, mustard oil, surgical instruments, office machinery, auto data processors.

Legal Services Related to Export Pakistan

We have successfully dealt with export of the following items into Pakistan and the list is growing all the time:

Textile yarn & fabrics, Articles of apparel / cloth accessories, footwear, leather, leather manufactures, guwar meal, guar gum, guwar protein extracts, surgical instruments, fruit, Arts resins / plastic material, chemical material, refractory cements, mortars, electric machinery / appliances, refractory blocks / tiles, viscose fiber (Rayon Fiber), sports goods.

Import Export Pakistan Legislation Terms and Definition

Bill of Lading for Import Export Pakistan
A bill of lading (also referred to as a BOL or B/L) is a document issued by a carrier , e.g. a ship’s master or by a company’s shipping department, acknowledging that specified goods have been received on board as cargo for conveyance to a named place for delivery to the consignee who is usually identified.

Care (Customers Administrative) for Import Export Pakistan
Care stands for Customs Administrative Reforms and it is a project of the Central Board of Revenue overseeing reforms in Pakistan Customs. The project was initiated in February 2002. Since its inception CARE has carried out research and development work to enhance the efficiency of the department.

Cost and Freight (CFR) for Import Export Pakistan
Cost and Freight (CFR) means that the seller pays for transportation to the Port of Loading (POL), loading and freight . The buyer pays for the insurance and transportation of the goods from the Port of Discharge (POD) to his factory . The passing of risk occurs when the goods pass the ship ‘s rail at the port of shipment which means that this term cannot be used for airfreight or land transport and also is inappropriate for most containerised sea shipments.

Cost, Insurance and Freight (CIF) for Import Export Pakistan
Cost, Insurance and Freight (CIF) is a common term in a sales contract that may be encountered in international trading when ocean transport is used. When a price is quoted CIF, it means that the selling price includes the cost of the goods, the freight or transport costs and also the cost of marine insurance.

Carriage and Insurance Paid To (CIP) for Import Export Pakistan
The passing of risk occurs when the goods have been delivered into the custody of the first carrier. This means that the buyer bears all risk and any additional costs occurring after the goods have been so delivered. It is the same as CPT except that the seller also pays for the insurance . Seller is required to obtain insurance only on minimum cover; additional coverage is responsibility of buyer or must be agreed between seller and buyer. Under CIP seller is also required to clear the goods for export.

Carriage Paid To (CPT) for Import Export Pakistan
It can be used for all modes of transport including multimodal transport. The seller pays for the freight to the named point of destination. The buyer pays for the insurance . The passing of risk occurs when the goods have been delivered into the custody of the first carrier.

Free Along Side (FAS) for Import Export Pakistan
Free Along Side (FAS) means that the seller pays for transportation of the goods to the port of shipment. The buyer pays loading costs, freight, insurance, unloading costs and transportation from the port of destination to his factory. The passing of risk occurs when the goods have been delivered to the quay at the port of shipment.

Free Carrier (FCA) for Import Export Pakistan
The seller delivers the goods into the custody of the first carrier, and this is where risk passes from seller to buyer. The buyer pays for the transportation. It can be used for all modes of transportation including multimodal transport, such as in shipping containers where the ship’s rail plays no relevant part in determining a shipping point. FCA is also the term to use in place of FOB for airfreight transactions.

Free On Board (FOB) for Import Export Pakistan
Free On Board (FOB) is also commonly but incorrectly referred to as “Freight on Board”. It means that the seller pays for transportation of the goods to the port of shipment, plus loading costs. The buyer pays freight, insurance, unloading costs and transportation from the port of destination to the factory. The passing of risks occurs when the goods pass the ship’s rail at the port of shipment. Internationally the term specifies the port of loading. Incoterms or international commercial terms are a series of international sales terms that are widely used throughout the world. They are devised and published by the International Chamber of Commerce (ICC).

Letter of Credit (LC) for Import Export Pakistan
A letter of credit is a document issued mostly by a financial institution which usually provides an irrevocable payment undertaking (it can also be revocable, confirmed, unconfirmed, transferable or others e.g. back to back: revolving but is most commonly irrevocable/confirmed) to a beneficiary against complying documents as stated in the credit.

Pakistan Customs Computerized System (PACCS) for Import Export Pakistan
PACCS stands for Pakistan Customs Computerized System and it is the first end-to-end automated solution for Customs in the world.

PACCS has four major components:

TARIP (Tariff and Integrated Policy)
INTRA (Integrated Regulatory Authorities)
ECHO (Enhanced Cargo Handling)
ACCESS (Automated Customs Clearance System)

Import Pakistan

Customs Clearance Introduction Under Import Pakistan

Shipments may be received at either the sea, airport or dry port declared by customs authorities as customs ports, customs air port and land customs station.

Procedure for customs clearance in Import Pakistan

Procedure for customs clearance comprises under import Pakistan of following three steps:

Arrival of goods at customs port

Filing and examination of Bills of entry, and

Assessment of customs duty

CBR has started clearance of goods through PACCS since May 01, 2005. In this regard initially a Model Custom Collectorate has started clearance of goods under PACCS from Karachi International Container Terminal (KICT) and it is expected that the process shall gradually be made applicable throughout Pakistan.

Import Pakistan Customs Clearance Under PACCS

Salient features of PACCS are as follows:

No Geographical Limits

Under PACCS an importer is liberated of geography. You can file Goods Declarations from HQ in Islamabad , pay duties from a branch office at an online bank in Lahore and clear your goods for a factory in Karachi.

PACCS Philosophy Under Import Pakistan

Only stop the suspect. Customs work is phased in the following manner:

Pre-arrival work

Work while the goods are at the port

Work after the goods have been released

Goods are required at the port only where physical examination is needed; all other Customs work can be completed either before arrival of goods or finalized after the goods have been released.

Pre-arrival Goods Declaration Related to Import Pakistan

Advanced filing of electronic Goods declaration 10 days prior to arrival of cargo, no permissions required.

Pre-arrival Processing of Cargo Related to Import Pakistan

Cargo and vessel details are acquired electronically from the carriers at least 24 hours prior to the arrival of vessel. Risk Management System screens the cargo declaration and segregates high risk from low risk cargo. Transit and transshipment consignments are identified. Major amendments to the manifest are completed electronically by the time the vessel arrives.

Cargo declaration is electronically transmitted to the terminal operator to unload cargo according to the manifest.

Procedure after Arrival of Vessel

Non-risky cargo for which GD has been filed in advance is released. Transshipment cargo is released to bonded carriers for carriage upcountry. There is no requirement for filing of TP requests under PACCS. High risk cargo as communicated to the terminal operator is brought straight away to the examination areas and examination commences.

Goods Declaration Filing & Processing for Import Pakistan

Electronic Goods Declaration:

No documents are required.

Declarations are filed from your office over the web any where in the country. Customs Reference Number (machine number) is instantly allotted online. The Risk Management System processes your Declaration. In case the declaration is found to be non-risky your cargo is released and both you and the terminal operator are informed online by PACCS. The process takes less than ten seconds.

You are free to file Goods Declarations either yourself or through your agent, the choice is purely your own. In case the Declaration is deemed risky by the Risk Management System it will be allotted to a Customs official for scrutiny and you will be asked online for clarifications or asked for specific documents to support your declaration.

Pakistan Customs Examination Process for Import Items in Pakistan

Pakistan Customs already has examination reports for risky consignments. Where consignments were deemed risky they were grounded by the terminal operator and examined by Customs on arrival of the vessel and report fed into PACCS.

Payment of Taxes/Duties

PACCS is self-assessment you pay your taxes yourself without interference by Customs before filing a declaration to Customs. You pay your duties anywhere in the country, all you need is to remember your BL number.

Determination of Value

PACCS proceeds by the book, the only value accepted under PACCS is transactional value ascertained as per the GATT code.

Dispute over value

There is formal mechanism for review of values ascertained by the assessing staff. This is called the First Review. In case you are not satisfied in first review there is a second review before the Assistant Collector.The Assistant Collector in second review gives formal written orders. Orders by the Assistant Collector are appealable before Collector Appeals. Orders of Collector Appeals are appealable before the Appellate tribunal.

You have the choice to clear the goods provisionally, all request for provisional clearance are auto accepted on payment of securities. We feel that your pursuit to seek justice must not be hindered by the threat of demurrages.

We have successfully dealt with import of the following items into Pakistan and the list is growing all the time:

Paperboard and articles Import in Pakistan

Paper Import in Pakistan

Firebricks Refractory Import in Pakistan

Refractory Ceramic Goods to Import Pakistan

Iron and steel to Import Pakistan

Special machinery for particular industry to Import in Pakistan

Import Pharmaceutical Products to Pakistan

Import Metal working machinery in Pakistan

Import Organic Chemicals to Pakistan

Import Lubricating Petroleum Oil to Pakistan

Import Plant, Machinery and Equipments to Pakistan

Import in Pakistan Manufactures of Metals

Telecommunication Appliances and Equipments Import to Pakistan

Vegetables and Fruits Import to Pakistan

Import Pakistan Plastic Material

Import Pakistan Chemical Material & Products

Import Pakistan Power Generating Machinery, Equipments Parts

Import Transport Equipment to Pakistan

Import Dairy Products & Bird Eggs to Pakistan

Import Miscellaneous Edible Products and Preparation to Pakistan

Import Parts to Pakistan

Import Wheat Un-Milled to Pakistan

Import Seeds of Vegetable to Pakistan

Import Mustard Oil to Pakistan

Import Surgical Instruments to Pakistan

Import Office Machinery and Auto Data Processors to Pakistan