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Customs Clearance / Introduction

The document discusses the customs clearance process for imports into Pakistan. It begins by noting that customs clearance is often viewed as difficult and time-consuming, leading many importers to hire clearing agents. The clearance process involves two main segments - appraisal where goods are verified and duties calculated, and final appraisal where final duties are determined. Upon arrival at a designated sea, air, or land port, port authorities issue an Import General Manifest number to the shipment. Required clearance documents include the invoice, packing list, bill of lading, letter of credit or contract, sales tax registration, and tax number. The clearing agent then facilitates the clearance process and interfaces with customs officials on behalf of the importer.

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SK Lashari
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126 views3 pages

Customs Clearance / Introduction

The document discusses the customs clearance process for imports into Pakistan. It begins by noting that customs clearance is often viewed as difficult and time-consuming, leading many importers to hire clearing agents. The clearance process involves two main segments - appraisal where goods are verified and duties calculated, and final appraisal where final duties are determined. Upon arrival at a designated sea, air, or land port, port authorities issue an Import General Manifest number to the shipment. Required clearance documents include the invoice, packing list, bill of lading, letter of credit or contract, sales tax registration, and tax number. The clearing agent then facilitates the clearance process and interfaces with customs officials on behalf of the importer.

Uploaded by

SK Lashari
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Customs Clearance / Introduction:

It is a common belief by the importers in Pakistan that custom clearance is very difficult,
time consuming and cumbersome procedure. As a result it has become a common
practice to engage a clearing agency in fulfilling the requirements and procedures of the
customs departments, as well as clearance of consignments. However a part of the
negative perception relates to the low awareness level about the compliance
requirements for import procedure. It can be divided into two major segments. First,
appraisal, where the goods are physically verified and customs duty is calculated and
second appraisal where the actual or final duty is calculated and levied upon the
importer. This document covers all the necessary aspects, which is the fundamental
part in clearance of goods/shipment and the process of assessment of customs duty
and taxes. Shipments may be received at either the Sea, Airport or Dry port declared by
the customs authorities as customs ports, customs airport and land customs station; the
procedure for clearance is same for every customs station.
Arrival of the Goods at Customs Ports:
The Federal Board of Revenue off and on declares the customs ports comprising of
sea, land and air ports for the purposes of clearance of goods. The customs clearance
process starts with the arrival of cargo ship, plane or other carrier of goods in the
country on the designated sea, land and air ports. Upon arrival of the goods at the
customs port, the port authorities issue the Import General Manifest (IGM) to each
shipment. It is a number indicating the serial of the shipment arrived during the year.
Upon receipt of the IGM the consignment is further indexed to allow for a systematic
reference of all goods received. After issuing this number, the shipment is off loaded
and sent back to port warehouse. In the case of land customs station i.e. dry port etc.
the IGM is issued not at the time the goods reach the land customs station but at the
time the goods are off loaded at the sea or airport. Upon arrival of the off loaded goods,
the clearance process starts. Normally at this point a clearing agency is engaged by the
importer to facilitate the process of customs clearance and to reduce interface with the
customs officials.

Clearance Procedure for Imports:


Following documents are required and provided to the clearing agent for processing:

Invoice of shipment

Packing list

Bill of lading

Copy of the Letter of Credit or Contract

Copy of the Sales Tax Registration Certificate as an importer

Copy of the National Tax Number

Copy of the most recent sales tax return


Note: There is no import/export license

Checklist of Documents for Import:


Process phases

Documents/information Required
Purchase order
Order Acknowledgment

First phase (ordering)

Performa invoice
Letter of credit
Shipment Advice & Plan

Second phase
(Documentation)

Commercial invoices
Packing list
Bill of Lading/Airway bill
Weight Note
Health certificate
Halal Certificate

Certificate of analysis
Sanitary certificate
Insurance cover note or Marine insurance
Bill of entry(Goods Declaration)
Duty receipt
Third Phase (Clearance)
Excise duty Receipt
Transportation if any
Submission of documents
Fourth phase (Remittance)

Remittance telex
Payment done

Note: Bill of Lading/Airway Bill is most important document without this consignment
cannot be released by bank.

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