Académique Documents
Professionnel Documents
Culture Documents
During study of our subject “TAXATION” for practical implementation of law our
teacher assigns us project work. Our topic is “sources of custom law in Pakistan”.
For this purpose first of all we all group members separately gather the data and compile
that data and after detail discussion on topic we reach at CUSTOM HEAD QUARTER
(nawan shehr Multan) at 5th November 2009. Then we ask many questions which clear
our topic and also they manage a lecture on custom for us. And we also visited at Multan
dry Port (sher shah) Multan. After all we are able to complete this project.
-1-
Some important definitions.
CUSTOM:
Custom is the authority which deals with the goods which are entering in the
country or exiting from country. And implies duty or service charges on those goods, it
also maintain a check on goods either they are allow to import or export.
Custom duty:
The charges implied by custom are called custom duty.
Allowance:
Means duty free or dutiable allowance admissible to a passenger.
Baggage:
Means personal wearing.
Commercial quantity:
Means quantity importing for the purpose of gain by selling.
Export:
Means taking out Pakistan articles or goods by air, land or sea.
Import:
Means bringing into Pakistan articles or goods by air, land or sea.
Green channel:
As the color signifies, means freely passing without any customs formalities.
Red channel:
Means passing after completion of custom formalities.
-2-
COMPONENTS OF CUSTOM LAW IN PAKISTAN
Custom act 1969 is the basic component of custom law in Pakistan. All the
custom tax law revolves around the Custom act 1969. It describes all the matters
regarding computation of duty charge on dutiable goods, custom matters,
computation of duty liability, payment of custom duty, recovery of duty, appeals,
refund, penalties and prosecution, etc have been discussed in the act.
Chapter # 1.
Preliminary Sec 1-2
Chapter # 2.
Appointment of officers Custom and their powers. Sec 3-8
Chapter # 3.
Declaration of ports, airports, land custom stations, etc. Sec 9-14
Chapter # 4
Prohibition and restriction of importation and exportation.Sec15-17
Chapter # 5.
Levy of, exemption from, and repayment of, custom duties. Sec 18-34
Chapter # 6.
Drawback. Sec 35-41
Chapter # 7.
Arrival and departure of conveyance. Sec 42-59
Chapter # 8.
General provisions affecting conveyance at custom station. Sec 60-72
Chapter # 9.
Discharge of cargo and entry inwards of goods. Sec 73-82
Chapter # 10.
Clearance of goods for home consumption. Sec 83
Chapter # 11.
warehousing. Sec 84-119
Chapter # 12.
Transshipment of goods. Sec 120-125
Chapter # 13.
-3-
Transit of goods. Sec 126-129
Chapter # 14.
Exportation or shipment and re-landing. Sec 130-138
Chapter # 15.
Special provisions regarding baggage and goods imported or exported by
post. Sec139-145
Chapter # 16.
Provisions relating to coastal goods and vessels. Sec 146-155
Chapter # 17.
Offences and penalties. Sec 156-157
Chapter # 18.
Prevention of smuggling, powers of search, seizure and arrest adjudication of
offences. Sec 158-192
Chapter # 19.
Appeals and revisions. Sec 193-196
Chapter # 20.
Miscellaneous . Sec 197-224
SCHEDULES:
There are also FOUR schedules in of the CUSTOM ACT 1969. Each
schedules deals with a particular subject. From which second and forth schedule are
omitted.
2. PROCEDURAL LAW:
The FBR is the regulatory body and the highest tax authority in Pakistan.
It is empowered regarding rules. These rules are made for the guidance of its officials
as well as tax payers.
These notifications, instructions, orders, SRO etc. are issued by the FBR
for the guidance of its officials. Similarly, the federal government is also empowered
to exempt certain types of custom duty or specific persons from custom duty such as
exporters and to prescribe special reduced rates for certain persons or allow a
reduction in custom liability by making amendments to the schedule to the act. Such
amendments are usually made by the way of SRO’s. Issued by the federal
government by notification in the official gazette.
EXAMPLE:
For example 2 sro’s are attached with report.
-4-
4. CUSTOM CASE LAW:
-5-
-6-