Trade Compliance Law

The Customs Act, 1969 The Customs Act, 1969, is a significant piece of legislation in Pakistan that regulates the import, export, and trade of goods across the country’s borders. Enacted in 1969, this act provides a comprehensive legal framework for customs administration, duties, procedures, and enforcement. It plays a crucial role in ensuring the efficient functioning of customs operations, revenue collection, and trade facilitation in Pakistan. In this introduction, we will explore the historical context, key objectives, and legal significance of this act. TABLE OF CONTENTS     Contents   CHAPTER — 1 PRELIMINARY   1. Short title, extent and commencement. 2. Definition.   CHAPTER — 2 APPOINTMENT OF OFFICERS OF CUSTOM AND THEIR POWERS   3. Appointment of officers of customs. 4. Powers and duties of officers of customs. 5. Delegation of powers. 6. Entrustment of functions of the customs officers to certain  other officers. 7. Assistance to the officers of customs. 8. Exemption from service on jury or inquest or as assessors.   Chapter — 3 DECLARATION OF PORTS, AIRPORTS, LAND CUSTOMS-STATION ,etc.   9. Declaration of customs-ports, customs-airports, etc. 10. Power to approve landing places and specify limits of customs-stations. 11. Power to declare warehousing stations. 12. Power to appoint public ware-houses. 13. Power to license private ware-houses. 14. Stations for officers of customs to board and land. 14-A. Provision of accommodation at customs-ports, etc.   Chapter — 4 PROHIBITION AND RESTRICTION OF IMPORTATION AND EXPORTATION   15. Prohibitions 16. Power to prohibit or restrict importation and exportation of goods. 17. Seizure and confiscation of goods imported in breach of section 15 or section 16.   Chapter — 5 LEVY OF, EXEMPTION FROM, AND REPAYMENT OF CUSTOMS DUTIES   18. Goods dutiable. 18A. Special customs duty on excisable goods. 19. General power to exempt from customs-duties. 20. Omitted 21. Power to deliver certain goods without payment of duty and repay duty on certain goods. 21A. Omitted. 22. Re-importation of goods produced or manufactured in Pakistan. 23. Goods, derelict, wreck, etc. 24. Provisions and stores may be exported free of duty. 25. Value of imported and exported goods. 25A. Action where declared value is less than the value determined. 25B. Fixation of value for imports and exports. 26. Power to required information to be furnished. 27. Abatement allowed on damaged or deteriorated goods. 28. Power to test and denature imported spirit. 29. Restriction on amendment of bill of entry or bill of export. 30. Data for determination of rate of import duty. 30-A Date of determination of rate of duty for clearance through the Customs Computerized System. 31. Data for determination of rate of export duty. 31A. Effective rate of duty. 32. False statement, error, etc. 33. Refund to be claimed within six months. 34. Power to give credit for, and keep account-current of, duties and charges.   Chapter — 6 DRAWBACK   35. Drawback of the export on imported goods. 36. Drawback on goods taken into use between importation and exportation. 37. Drawback on goods used in the manufacturer of goods which are exported. 38. Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory. 39. When no drawback allowed. 40. Time of payment of drawback. 41. Declaration by parties claiming drawback. 42. Arrival of conveyance.   Chapter — 7 ARRIVAL AND DEPARTURE OF CONVEYANCE   43. Delivery of import manifest in respect of a vessel. 44. Delivery of import manifest in respect of a conveyance other than a vessel. 45. Signature and contents of import manifest and amendment thereof. 46. Duty of person receiving import manifest. 47. Bulk not to be broken until manifest, etc., delivered and vessel entered inward. 48. Power to require production of documents and ask questions. 49. Special pass for breaking bulk. 50. Order for entry outwards or loading of goods to be obtained before export goods are loaded. 51. No vessel to depart without port-clearance. 52. No conveyance other than vessel to leave without permission. 53. Application for port-clearance of vessels. 54. Conveyances other than vessels to deliver documents and answer questions before departure. 55. Power to refuse port-clearance to vessels or permission for departure to other conveyance. 56. Grant of port-clearance or permission of departure. 57. Grant of port-clearance or permission of departure on security of agent. 58. Power to cancel port-clearance or permission of departure. 59. Exemption of certain classes of conveyance from certain provisions of this Chapter.   Chapter — 8   GENERAL  PROVISIONS AFFECTING CONVEYANCES  AT CUSTOMS-STATIONS   60. Power to depute officers of customs to board conveyances. 61. Officer to be received and accommodation to be provided. 62. Officer’s power of access, etc. 63. Sealing of conveyance. 64. Goods not to be loaded or unloaded or water-borne except in presence of officer. 65. Goods not to be loaded or unloaded or passed on certain days or at certain times. 66. Goods not to be loaded or unloaded except at approved places. 67. Power to exempts from sections 64 and 66. 68. Boat-Note. 69. Goods water-borne to be forthwith landed or shipped. 70. Goods not be transshipped without permission. 71. Power to prohibit plying of unlicensed cargo-boats. 72. Plying of ships of less than one hundred tons.   Chapter — 9 DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS   73. Discharge of cargo by vessels may commence on receipt of due permission. 74. Discharge of goods by conveyances other than vessels. 75. Imported goods not to be unloaded unless entered in the import manifest. 76. Procedure in respect of goods not unloaded by vessels within time allowed. 77. Power to land small parcels and hold unclaimed parcels. 78. Power to permit immediate discharge. 79. Entry for home-consumption or warehousing. 79A Declaration and assessment for home consumption or warehousing through the Customs Computerized System 80. Assessment of duty. 80A Checking of goods declaration through the Customs Computerized System 81. Provisional assessment of duty. 81A Provisional determination of duty through the Customs Computerized System. 82. Procedure in case of goods not