THECUSTOMSACT,1969

CONTENTS
CHAPTER1
PRELIMINARY
1

Shorttitle,extentandcommencement.

Definitions.
CHAPTERII
APPOINTMENTOFOFFICERSOFCUSTOMSANDTHEIRPOWERS.

Appointmentofofficersofcustoms.

3A

DirectorateGeneralofIntelligenceandInvestigation,FederalBoardofRevenue.

3AA

DirectorateGeneralofTransitTrade.

3B

DirectorateGeneralofInternalAudit.

3BB

DirectorateGeneralofReformandAutomation.

3BB

DirectorateGeneralofRiskManagement.

3C

DirectorateGeneralofTrainingandResearch.

3CC

DirectorateGeneralofIntellectualPropertyRightsEnforcement.

3D

DirectorateGeneralofValuation.

3DD

DirectorateGeneralofPostClearanceAudit(pca).

3DDD

DirectorateGeneralofInputOutputCoefficientOrganization.

3E

PowersandfunctioningoftheDirectorates,etc.

Powersanddutiesofofficersofcustoms.

Delegationofpowers.

Entrustmentoffunctionsofcustomsofficerstocertainotherofficers.

Assistancetotheofficersofcustoms.

Exemptionfromserviceonjuryorinquestorasassessors.
CHAPTERIII
DECLARATIONOFPORTS,AIRPORTS,LANDCUSTOMSSTATIONS,
ETC.

Declarationofcustomsports,customsairports,etc.

10

Powertoapprovelandingplacesandspecifylimitsofcustomsstations.

11

Powertodeclarewarehousingstations.

12

Powertoappointorlicencepublicwarehouses.

Page 1 of 166

13

Powertolicenceprivatewarehouses.

14

Stationsforofficersofcustomstoboardandland.

14A

Provisionofsecurityandaccommodationatcustomsports,etc.
CHAPTERIV
PROHIBITIONANDRESTRICTIONOFIMPORTATIONAND
EXPORTATION.

15

Prohibitions.

16

Powertoprohibitorrestrictimportationandexportationofgoods.

17

Detention,seizureandconfiscationofgoodsimportedinviolationofsection15or
section16.
CHAPTERV
LEVYOF,EXEMPTIONFROM,ANDREPAYMENTOF,CUSTOMS
DUTIES

18

Goodsdutiable.

18A

Specialcustomsdutyonimportedgoods.

18B

[Omitted.]

18C

Ratesofdutyandtaxesanddeterminationoforiginundertradeagreements.

18D

Levyoffeeandservicecharges.

18E

PakistanCustomsTariff.

19

Generalpowertoexemptfromcustomsduties.

19A

Presumptionthatincidenceofdutyhasbeenpassedontothebuyer.

19B

Roundingoffofduty,etc.

19C

Minimaldutiesnottobedemanded.

20

Board'spowertograntexemptionfromdutyinexceptionalcircumstances.

21

Powertodelivercertaingoodswithoutpaymentofdutyandtorepaydutyon
certaingoods.

21A

Powertodefercollectionofcustomsduty.

22

Reimportationofgoodsproducedormanufacturedinpakistan.

22A

Temporaryexportofimportedplantandmachinery.

23

Goods,derelict,wreck,etc.

24

Provisionsandstoresmaybeexportedfreeofduty.

25

Valueofimportedandexportedgoods.

25A

Powertodeterminethecustomsvalue.

25B

[Omitted.]

25C

Powertotakeovertheimportedgoods.

25D

Revisionofthevaluedetermined.

26

Obligationtoproducedocumentsandprovideinformation.

26A

Conductingtheaudit.

26B

Accessforthepurposesofaudit.

27

Abatementallowedondamagedordeterioratedgoods.

27A

Allowingmutilationorscrappingofgoods.

28

Powertotestanddenatureimportedspirit.

29

Restrictiononamendmentofbillofentryorbillofexportorgoodsdeclaration.

30

Dateofdeterminationofrateofimportduty.

Page 2 of 166

30A

DateofdeterminationofrateofdutyforclearancethroughtheCustoms
ComputerizedSystem.

31

Datefordeterminationofrateofdutyongoodsexported.

31A

Effectiverateofduty.

32

Falsestatement,error,etc.

32A

Fiscalfraud.

32B

Compoundingofoffence.

33

Refundtobeclaimedwithinoneyear.

34

Powertogivecreditfor,andkeepaccountcurrentofdutiesandcharges.
CHAPTERVI
DRAWBACK.

35

Drawbackoftheexportonimportedgoods.

36

Drawbackongoodstakenintousebetweenimportationandexportation.

37

Drawbackongoodsusedinthemanufactureofgoodswhichareexported.

38

Powertodeclarewhatgoodsareidentifiableandtoprohibitdrawbackincaseof
specifiedforeignterritory.

39

Whennodrawbackallowed.

40

Timeofpaymentofdrawback.

41

Declarationbypartiesclaimingdrawback.
CHAPTERVII
ARRIVALANDDEPARTUREOFCONVEYANCE.

42

Arrivalofconveyance.

43

Deliveryofimportmanifestinrespectofavessel.

44

Deliveryofimportmanifestinrespectofaconveyanceotherthanavessel.

45

Signatureandcontentsofimportmanifestandamendmentthereof.

46

Dutyofpersonreceivingimportmanifest.

47

Bulknottobebrokenuntilmanifest,etcdeliveredandvesselenteredinwards.

48

Powertorequireproductionofdocumentsandaskquestions.

49

Specialpassforbreakingbulk.

50

Orderforentryoutwardsorloadingofgoodstobeobtainedbeforeexportgoods
areloaded.

51

Novesseltodepartwithoutportclearance.

52

Noconveyanceotherthanvesseltoleavewithoutpermission.

53

Applicationforportclearanceofvessels.

54

Conveyancesotherthanvesselstodeliverdocumentsandanswerquestionsbefore
departure.

55

Powertorefuseportclearancetovesselsorpermissionfordeparturetoother
conveyance.

56

Grantofportclearanceorpermissionfordeparture.

57

Grantofportclearanceorpermissionfordepartureonsecurityofagent.

58

Powertocancelportclearanceorpermissionfordeparture.

59

Exemptionofcertainclassesofconveyancefromcertainprovisionsofthis
Chapter.
CHAPTERVIII

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GENERALPROVISIONSAFFECTINGCONVEYANCESATCUSTOMS
STATIONS.
60

Powertodeputeofficersofcustomstoboardconveyances.

61

Officertobereceivedandaccommodationtobeprovided.

62

Officer'spowerofaccess,etc.

63

Sealingofconveyance.

64

Goodsnottobeloadedorunloadedorwaterborneexceptinpresenceofofficer.

65

Goodsnottobeloadedorunloadedorpassedoncertaindaysoratcertaintimes.

66

Goodsnottobeloadedorunloadedexceptatapprovedplaces.

67

Powertoexemptfromsections64and66.

68

Boatnote.

69

Goodswaterbornetobeforthwithlandedorshipped.

70

Goodsnottobetransshippedwithoutpermission.

71

Powertoprohibitplyingofunlicensedcargoboats.

72

Plyingofshipsoflessthanonehundredtons.

72A

Responsibilitiesofpersoninchargeormasterofaconveyance,agentandownerof
theconveyance.
CHAPTERIX
DISCHARGEOFCARGOANDENTRYINWARDSOFGOODS.

73

Dischargeofcargobyvesselsmaycommenceonreceiptofduepermission.

74

Dischargeofgoodsbyconveyancesotherthanvessels.

75

Importedgoodsnottobeunloadedunlessenteredintheimportmanifest.

76

Procedureinrespectofgoodsnotunloadedbyvesselswithintimeallowed.

77

Powertolandsmallparcelsandholdunclaimedparcels.

78

Powertopermitimmediatedischarge.

79

Declarationandassessmentforhomeconsumptionorwarehousing.

79A

[Omitted.]

80

Checkingofgoodsdeclarationbythecustoms.

80A

[Omitted.]

81

Provisionaldeterminationofliability.

81A

[Omitted.]

82

Procedureincaseofgoodsnotclearedorwarehousedortransshippedorexported
orremovedfromtheportwithintwentydaysafterunloadingorfilingof
declaration.

82A

[Omitted.]
CHAPTERX
CLEARANCEOFGOODSFORHOMECONSUMPTION.

83

Clearanceforhomeconsumption.

83A

[Omitted.]
CHAPTERXI
WAREHOUSING.

84

Applicationtowarehouse.

85

Formofapplication.

86

Submissionofpostdatedchequeandindemnitybond.

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87

Forwardingofgoodstowarehouse.

88

Receiptofgoodsatwarehouse.

89

Goodshowwarehouse.

90

Warranttobegivenwhengoodsarewarehoused.

91

Accessofcustomsofficertoprivatewarehouse.

92

Powertocausepackageslodgedinwarehousetobeopenedandexamined.

93

Accessofownertowarehousedgoods.

94

Owner'spowertodealwithwarehousedgoods.

95

Manufactureandotheroperationsinrelationtogoodsinawarehouse.

96

Paymentofrentandwarehousedues.

97

GoodsnottobetakenoutofwarehouseexceptasprovidedbythisAct.

98

Periodforwhichgoodsmayremainwarehoused.

99

Powertoremovegoodsfromonewarehousetoanotherinthesamecustoms
station.

100

Powertoremovegoodsfromonewarehousingstationtoanother.

101

Transmissionofaccountofgoodstoofficersatwarehousingstationofdestination.

102

Removermayenterintoageneralbond.

103

Goodsonarrivalatcustomsstationofdestinationtobesubjecttosamelawsas
goodsonfirstimportation.

104

Clearanceofbondedgoodsforhomeconsumption.

105

Clearanceofwarehousedgoodsforexport.

106

Clearanceofwarehousedgoodsforexportasprovisions,onaconveyance
proceedingtoforeigndestination.

107

Applicationforclearanceofgoods.

108

Reassessmentofwarehousedgoodswhendamagedordeteriorated.

109

Reassessmentonalterationofduty.

110

Allowanceincaseofvolatilegoods.

111

Dutyongoodsimproperlyremovedfromwarehouseorallowedtoremainbeyond
fixedtimeorlostordestroyedortakenassample.

112

Encashmentofpostdatedcheque.

113

Notingremovalofgoods.

114

Registerofbonds.

115

Powertoremitdutiesonwarehousedgoodslostordestroyed.

116

Responsibilityofwarehousekeeper.

117

Lockingofwarehouses.

118

Powertodecidewheregoodsmaybedepositedinpublicwarehouse,andonwhat
terms.

119

Expensesofcarriage,packing,etctobebornebyowner.
CHAPTERXII
TRANSHIPMENT.

120

Chapternottoapplytobaggagepostalarticles.

121

Transhipmentofgoodswithoutpaymentofduty.

122

Superintendenceoftransshipment.

123

Entry,etc.,oftransshippedgoods.

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124

Transhipmentofprovisionsandstoresfromoneconveyancetoanotherofthe
sameownerwithoutpaymentofduty.

125

Levyoftransshipmentfees.
CHAPTERXIII
TRANSITTRADE.

126

Chapternottoapplytobaggageandpostalarticles.

127

Transitofgoodsinthesameconveyance.

128

Transportofcertainclassesofgoodssubjecttoprescribedconditions.

129

TransitofgoodsacrossPakistantoaforeignterritory.

129A

Levyoftransitfee.
CHAPTERXIV
EXPORTATIONORSHIPMENTANDRELANDING.

130

Nogoodstobeloadedonaconveyance,tillentryoutwardsorpermissiongranted.

131

Clearanceforexportation.

131A

[Omitted.]

132

Bondrequiredincertaincasesbeforeexportation.

133

Additionalchargeongoodsclearedforexportafterportclearancegranted.

134

Noticeofnonloadingorrelandingandreturnofdutythereon.

135

Goodsrelandedortransshippedfromaconveyancereturningtoacustomsstation
orputtingintoanothercustomsstation.

136

Conveyancereturningtocustomsstationmayenterandlandgoods.

137

Landingofgoodsduringrepairs.

138

Frustratedcargohowdealtwith.
CHAPTERXV
SPECIALPROVISIONSREGARDINGBAGGAGEANDGOODS
IMPORTEDOREXPORTEDBYPOST.

139

Declarationbypassengerorcrewofbaggage.

140

Determinationofrateofdutyinrespectofbaggage.

141

Bonafidebaggageexemptfromduty.

142

Temporarydetentionofbaggage.

143

Treatmentofbaggageofpassengersorcrewintransit.

144

Labelordeclarationinrespectofgoodsimportedorexportedbyposttobetreated
asentry.

145

Rateofdutyinrespectofgoodsimportedorexportedbypost.
CHAPTERXVI
PROVISIONSRELATINGTOCOASTALGOODSANDVESSELS.

146

Chapternottoapplytobaggage.

147

Entryofcoastalgoods.

148

Coastalgoodsnottobeloaded,untilbillrelatingtheretoispassed.

149

Clearanceofcoastalgoodsatdestination.

150

Declarationconcerningcoastingvesselwhichhastouchedforeignport.

151

Cargobook.

152

Coastalgoodsnottobeloadedorunloadedexceptatcustomsportorcoastalport.

153

Coastingvesseltoobtainwrittenordersbeforedeparture.

Page 6 of 166

154

Applicationofcertainprovisionsofthisacttocoastalgoods.

155

Prohibitionofthecoastaltradeofcertaingoods.
CHAPTERXVIA
PROVISIONSRELATINGTOTHECUSTOMSCOMPUTERIZEDSYSTEM
ANDAUDITANDACCESSTODOCUMENTS.

155A

ApplicationoftheCustomsComputerizedsystem.

155B

AccesstotheCustomsComputerizedSystem.

155C

Registeredusers.

155D

Registereduserstobeallocateduniqueuseridentifier.

155E

Useofuniqueuseridentifier.

155F

Cancellationofregistrationofregistereduser.

155G

Customstokeeprecordsoftransmissions.

155H

Confidentialityofinformation.

155I

UnauthorizedaccesstoorimproperuseoftheCustomsComputerizedSystem.

155J

InterferencewiththeCustomsComputerizedSystem.

155K

Offencesinrelationtothesecurityoforunauthorizeduseofuniqueuser
identifiers.

155L

Auditorexaminationofrecords.

155M

Requisitionofdocuments.

155N

Documentsinforeignlanguage.

155O

Authorisedofficermaytakepossessionofandretaindocumentsandrecords.

155P

Obstructingaccess,altering,concealing,destructionofrecord.

155Q

ElectronicexchangeofinformationandauthenticationthroughtheCustoms
ComputerizedSystem.

155R

Correctionofclericalerrors.
CHAPTERXVII
OFFENCESANDPENALTIES.

156

Punishmentforoffences.

TABLE

Table.

157

Extentofconfiscation.
CHAPTERXVIII
PREVENTIONOFSMUGGLINGPOWEROFSEARCH,SEIZUREAND
ARRESTADJUDICATIONOFOFFENCES.

158

Powertosearchonreasonableground.

159

Personstobesearchedmaydesiretobetakenbeforegazettedofficerofcustoms
orMagistrate.

160

PowertoscreenorXRaybodiesofsuspectedpersonsfordetectingsecreted
goods.

161

Powertoarrest.

162

Powertoissuesearchwarrant.

163

Powertosearchandarrestwithoutwarrant.

164

Powertostopandsearchconveyances.

165

Powertoexaminepersons.

166

Powertosummonpersonstogiveevidenceandproducedocumentsorthings.

167

Personescapingmaybeafterwardsarrested.

Page 7 of 166

168

Seizureofthingsliabletoconfiscation.

169

Thingsseizedhowdealtwith.

170

Procedureinrespectofthingsseizedonsuspicionbythepolice.

171

Whenseizureorarrestismade,reasoninwritingtobegiven.

172

PowertodetainpackagescontainingcertainpublicationsimportedintoPakistan.

173

ProcedurefordisposalbyHighCourtofapplicationsforreleaseofpackagesso
detained.

174

Powertorequireproductionoforderpermittingclearanceofgoodsimportedor
exportedbyland.

175

Powertopreventmakingortransmissionofcertainsignalsormessages.

176

Powertostationofficerincertainfactories.

177

Restrictiononthepossessionofgoodsincertainareas.

178

Punishmentofpersonsaccompanyingapersonpossessinggoodsliableto
confiscation.

179

Powerofadjudication.

179A

[Omitted.]

180

Issueofshowcausenoticebeforeconfiscationofgoodsorimpositionofpenalty.

181

Optiontopayfineinlieuofconfiscatedgoods.

182

VestingofconfiscatedpropertyintheFederalGovernment.

183

Levyofpenaltyfordeparturewithoutauthorityorfailuretobringout.

184

Powertotrysummarily.

185

SpecialJudges.

185A

CognizanceofoffencesbySpecialJudges.

185B

SpecialJudge,etctohaveexclusivejurisdiction.

185C

ProvisionsofCodeofCriminalProcedure,1898,toapply.

185D

Transferofcases.

185E

Placeofsittings.

185F

Appealtospecialappellatecourt.

185G

Personswhomayconductprosecutionetc.

186

Detentionofgoodspendingpaymentoffineorpenalty.

187

Burdenofproofastolawfulauthority,etc.

188

Presumptionastodocumentsincertaincases.

189

Noticeofconvictiontobedisplayed.

190

Powertopublishconviction.

191

Imprisonmentmaybeofeitherdescription.

192

Dutyofcertainpersonstogiveinformation.
CHAPTERXIX
APPEALSANDREVISIONS.

193

AppealstoCollector(Appeals).

193A

ProcedureinAppeal.

194

AppellateTribunal.

194A

AppealstotheAppellateTribunal.

194B

OrdersofAppellateTribunal.

Page 8 of 166

194C

ProcedureofAppellateTribunal.

195

PowersofBoardorCollectorofCustomstopasscertainorders.

195A

[Omitted.]

195B

Deposit,pendingappeal,ofdutydemandedorpenaltylevied.

195C

AlternativeDisputeResolution.

196

ReferencetoHighCourt.

196H

Exclusionoftimetakenforcopy.

196I

Transferofcertainpendingproceedings.

196J

Definitions.

196K

[Omitted.]

196L

[Omitted.]
CHAPTERXX
MISCELLANEOUS.

197

Customscontroloverconveyancesandgoods.

198

Powertoopenpackagesandexamine,weighormeasuregoods.

199

Powertotakesamplesofgoods.

200

Ownertomakeallarrangementsandbearallexpenses.

201

Procedureforsaleofgoodsandapplicationofsaleproceeds.

202

RecoveryofGovernmentdues.

202A

Levyofsurcharge.

202B

RewardtoCustomsOfficersandOfficials

203

Wharfageorstoragefees.

203A

Powertoauthorizeexpenditure.

204

Issueofcertificateandduplicateofcustomsdocument.

205

Amendmentofdocuments.

206

Correctionofclericalerrors,etc.

207

Customhouseagentstobelicensed.

208

Persontoproduceauthorityifrequired.

209

Liabilityofprincipalandagents.

210

Liabilityofagentappointedbythepersoninchargeofaconveyance.

211

Maintenanceofrecord.

211A

Accesstothepremisesandrecordsbytheofficersofcustoms.

212

Regulationofbusinessingold,etc.

213

Recoveryofmoneyuponcertaindocuments.

214

Remissionofdutyandpaymentofcompensationtotheownerincertaincases.

215

Serviceoforder,decision,etc.

216

Nocompensationforlossorinjuryexceptonproofofneglectorwilfulact.

217

ProtectionofactiontakenundertheAct.

218

Noticeofproceedings.

219

Powertomakerules.

220

[Omitted.]

221

Savings.

Page 9 of 166

222

Removalofdifficulties.

223

OfficersofCustomstofollowBoardsorders,etc.

224

Extensionoftimelimit.
THEFIRSTSCHEDULE
.
THESECONDSCHEDULE
.
THETHIRDSCHEDULE
.
THEFOURTHSCHEDULE
.

Page 10 of 166

THECUSTOMACT,1969
1[ActNo.IVof1969]
[3rdMarch,1969]
AnActtoconsolidateandamendthelawrelatingtoCustoms
Whereasitisexpedienttoconsolidateandamendthelawrelatingtothelevyandcollectionof
customsduties1[,feeandservicecharges]andtoprovideforotheralliedmatters:
Itisherebyenactedasfollows:
CHAPTER1
PRELIMINARY
1.Shorttitle,extentandcommencement.
(1)ThisActmaybecalledtheCustomsAct,1969.
(2)ItextendstothewholeofPakistan.
(3)ItshallcomeintoforceonsuchdateastheFederalGovernmentmay,bynotificationin
theofficialGazette,appoint.
2.Definitions.InthisAct,unlessthereisanythingrepugnantinthesubjectorcontext:
(a)adjudicatingauthoritymeansanyauthoritycompetenttopassanyorderordecision
underthisAct,butdoesnotincludetheBoard,theCollector(Appeals)]ortheAppellate
Tribunal
(ai) advance ruling means classification determined by the Board or any officer, or
committee authorized by the Board for the assessment of the goods intended to be
importedorexported
(aa) agent means a person licensed under section 207 or permitted to transact any
businessundersection208
(aaa)AppellateTribunalmeanstheCustoms 2[***]AppellateTribunalconstituted
undersection194
1[(b)appropriateofficer,meanstheofficerofcustomstowhomsuchfunctionshavebeen
assignedbyorunderthisActortherulesmadethereunder]
(bb) assessment includes provisional assessment, reassessment and any order or
assessmentinwhichthedutyassessedisnil
3[(bba)auditmeansexaminationofbooks,records,documents,correspondence,stocks
and inventory of goods relating to import, export and other business activities of the
personsreferredtoinsection211,inordertoascertaintheirliabilityofdutiesandtaxes
andcompliancewithrelevantlawsandrules]
(bbb)baggageincludesunaccompaniedbaggagebutdoesnotincludemotorvehicles
1[***]

1 InsandSubs.byActIVof2007,s.8(w.e.f.1072007).
2 OmittedbyActXVIof2010,s.3(w.e.f1072010).
3 OmittedandIns.byActIIIof2006,s.8.

Page 11 of 166

1[***]
2[(e)[BoardmeanstheCentralBoardofRevenueestablishedundertheCentralBoardof

Revenue Act, 1924 (IV of 1924), and on the commencement of Federal Board of
Revenue Act, 2007, the Federal Board of Revenue established under section 3
thereof]
(ea)"carrier"meansthepersonactuallytransportinggoodsorinchargeof,orresponsible
for,theoperationsofthemeansoftransportortheownerthereof
(f) coastal goods means the goods transported in a vessel from one port in Pakistan to
another,butdoesnotincludeimportedgoodsonwhichcustomsdutyhasnotbeenpaid
(fa)CollectormeansCollectorofCustomsappointedundersection3andincludes
anyotherofficersequivalentinrankwithanyotherdesignationappointedunderthisAct
toperformspecifiedfunctionsinownjurisdiction
(ff)Collector (Appeals) means a person appointed to be a Collector of Customs
(Appeals)undersection3
(g)conveyancemeansanymeansoftransportusedforcarryinggoodsorpassengerssuch
asavessel,aircraft,vehicleoranimal
(h)customsairportmeansanyairportdeclaredundersection9tobeacustomsairport
(i)customsareameansthelimitsofthecustomsstationspecifiedundersection10
andincludesanyareainwhichimportedgoodsorgoodsforexportareordinarilykept
beforeclearancebythecustomsauthorities
(ia) Customs Computerized System means a comprehensive Customs information
technologysystemspecifiedinChapterXVIA
1[***]

(j)customsportmeansanyplacedeclaredundersection9tobeacustomsport
1[***]
3[(k) customsstation means any customsstation, customsairport, an inland rever port,

landcustomsstaionoranyplacedeclaredassuchundersection9]
1 OmittedandIns.byActIIIof2006,s.8.
2 Subs.byActIVof2007,s.8(w.e.f1072007).
3 Subs.byFinanceAct2014,s.2(w.e.f1072014).

Page 12 of 166

[(kk) detain, in relation to goods, means to prohibit the disposal or use of the goods,
pendingthefinalizationofanyproceedingsunderthisActinrelationtothegoodsorthe
ownerthereof]
1[(kka) documents means a goods declaration, application for claim of refund, duty

drawback or repayment of duty, import or export general manifest, passenger manifest,

bill of lading, airway bill, commercial invoice and packing list or similar other forms or
documents used for customs clearance or making a declaration to Customs, whether or
notsignedorinitialedorotherwiseauthenticated,andalsoincludes,
(i)anyformofwritingonmaterial,dataorinformationrecorded,transmitted,orstored
by means of a tape recorder, computer or any other device, and material
subsequentlyderivedfrominformationsorecorded,transmittedorstored
(ii) a label, marking or other form of writing that identifies anything of which it forms
partortowhichitisattachedbyanymeans
(iii)abook,map,plan,graph,ordrawingand
(iv)aphotograph,film,negative,tape,orotherdeviceinwhichoneormore
visualimagesareembodiedsoastobecapable(withorwithouttheaidofsome
otherequipment)ofbeingreproducedand
(kkb) electronic duty drawback filing and payment system means Electronic Duty
DrawbackFilingandPaymentSystemasspecifiedbytherules]
(kkk)exportmanifestmeansexportmanifestdeliveredundersubsection(2)ofsection
53andincludeselectronicallyfiledexportmanifest
(l)goodsmeansallmovablegoodsandincludes
(i)conveyance,
(ii)storesandmaterials,
(iii)baggage,and
(iv)currencyandnegotiableinstruments
2[(la)goodsdeclaration means a goods declaration filed under sections 79, 104,

[,121]3131,139or144andincludesagoodsdeclarationelectronicallyfiled]
(lb)importmanifestmeansimportmanifestdeliveredundersection43or44asthe
casemaybeandincludeselectronicallyfiledimportmanifest]

1 OmittedandIns.byActIIIof2006,s.8.
2 Subs.byActIIIof2006,s.8.
3 Subs.bytheFinanceActxxiiof2013,s.2(w.e.f.1072013).

Page 13 of 166

1[(Ic)KIBORmeansKarachiInterBankOfferedRateprevalentonthefirstdayofeach

quarterofthefinancialyear,]
2(***)

(n)master''whenusedinrelationtoanyvessel,meansanyperson,exceptapilotor

harbourmaster,havingcommandorchargeofsuchvessel
(o)officerofcustomsmeansanofficerappointedundersection3
(p) Pakistan customswaters means the waters extending into the sea to a distance of
twelvenauticalmilesmeasuredfromtheappropriatebaselineonthecoastofPakistan
(pa) person includes a company, an association, a body of individuals whether
incorporatedornot
(q)personinchargemeans__
(i)inrelationtoavessel,themasterofthevessel
(ii)inrelationtoanaircraft,thecommanderorpilotinchargeoftheaircraft
(iii)inrelationtoarailwaytrain,theconductor,guardorotherpersonhavingthechief
directionofthetrain
(iv)inrelationtoanyotherconveyance,thedriveroranyotherpersonhavingcontrolof
theconveyance
(qa)principalmeanstheownerofthegoodsorthepersonprimarilyresponsiblefor
makingadeclarationtoCustomsunderthisActandincludesthepersoninchargeofthe
conveyance,carrier,custodianofcargo,andtheterminaloperator
(r)rulesmeanstherulesmadeunderthisAct
(rr)seizemeanstotakeintocustody,physicallyorotherwise,goodsinrespectofwhich
someoffencehasbeencommittedorisbelievedtohavebeencommittedunderthisAct
ortherules,andallcognatewordsandexpressionsshallbeconstruedaccordingly
(s)smuggle means to bring into or take out of Pakistan, in breach of any prohibition or
restrictionforthetimebeinginforce, 3[orenroutepilferageoftransitgoods]orevading
paymentofcustomsdutiesortaxesleviablethereon,
1 Ins.byActIof2009,s.2.(w.e.f1072009).
2 OmittedbyFinanceAct2014,s.2(w.e.f1.07.14)
3 Ins.bytheFinanceAct2013s.2(w.e.f01.07.13)

Page 14 of 166

(i) gold bullion, silver bullion, platinum, palladium, radium, precious stones, antiques,
currency,narcoticsandnarcoticandpsychotropicsubstancesor
(ii)manufacturesofgoldorsilverorplatinumorpalladiumorradiumorpreciousstones,
and any other goods notified by the Federal Government in the official Gazette,
which,ineachcase,exceed1[onehundredand]fiftythousandrupeesinvalueor
(iii)anygoodsbyanyrouteotherthanaroutedeclaredundersection9or10orfrom
anyplaceotherthanacustomsstation.
andincludesanattempt,abetmentorconnivanceofsobringinginortakingoutofsuch
goodsandallcognatewordsandexpressionsshallbeconstruedaccordingly
(ss)SpecialJudgemeansaSpecialJudgeappointedunderSection185
(sss)SpecialAppellateCourtmeansaSpecialAppellateCourtconstitutedundersection
46ofthePreventionofSmugglingAct,1977
2[(ssss) surcharge means an amount or charge required to be paid under sections 21A,

83,86,98and202AoranysurchargepayableassuchunderthisAct]
(t)warehousemeansanyplaceappointedorlicensedundersection12orsection13
(u)warehousingstationmeansaplacedeclaredasawarehousingstationunder
section11
(v)wharfmeansanyplaceincustomsportapprovedunderclause(b)ofsection10for
theloadingandunloadingofgoodsoranyclassofgoods
(w)2[***]arrearsmeanstheamountofanyduty,surcharge,fineorpenalty2[oranyother
amount] which is adjudged or demanded through an adjudication order passed by the
competentauthorityortheamountreferredtointhenoticeundersubsection(2)
of section 202 which is recoverable in full or in part and is not paid within the time
prescribed
(x)defaulmeansthefailuretopaytheoutstandingarrearsasdefinedinclause(w)and
(y) defaulter means the person and in the case of a company or firm every director or
partnerofthecompanyor,asthecasemaybeofthefirmandofwhichheisadirectoror
apartnerofproprietor,andincludestheguarantorwhofailstopayoutstandingarrears.]
1 Ins.byActXVIof2010,s.3,(w.e.f01072010).
2 Ins.andOmittedbyActIIIof2006,s.8.

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CHAPTERII
APPOINTMENTOFOFFICERSOFCUSTOMSANDTHEIRPOWERS
3. Appointment of officers of customs. For the purposes of this Act, the Board may, by
notificationintheofficialGazette,appoint,inrelationtoanyareaspecifiedinthenotification,any
persontobe
(a)aChiefCollectorofCustoms
(b)aCollectorofCustoms
(c)aCollectorofCustoms(Appeals)
(d)anAdditionalCollectorofCustoms
(e)aDeputyCollectorofCustoms
(f)anAssistantCollectorofCustoms
(g)anofficerofCustomswithanyotherdesignation.
1[3A.DirectorateGeneralofIntelligenceandInvestigation,FederalBoardofRevenue.The

DirectorateGeneralofIntelligenceandInvestigationshallconsistofaDirectorGeneralandasmany
Directors,AdditionalDirectors,DeputyDirectors,AssistantDirectorsandsuchotherofficersasthe
Boardmay,bynotificationintheofficialGazette,appoint.]
2[3AA.DirectorateGeneralofTransitTrade.TheDirectorateGeneralofTransittrabdeshall

consist of a Director General and as many Directors, Additional Directors, Deputy Directors,
AssistantDirectorsandsuchotherofficersastheBoardmay,bynotificationintheofficialGazette,
appoint.]
1[3B.DirectorateGeneralofInternalAudit.TheDirectorateGeneralofInternalAuditshall

consist of a Director General and as many Directors, Additional Directors, Deputy Directors,
AssistantDirectorsandsuchotherofficersastheBoardmay,bynotificationintheofficialGazette,
appoint.]
2[3BB. Directorate General of Reform and Automation.The Directorate General of Reform

and Automation shall consist of a Director General and as many Directors, Additional Directors,
DeputyDirectors,AssistantDirectorsandsuchotherofficersastheBoardmay,bynotificationinthe
officialGazette,appoint.
3BBB. Directorate General of Risk Management. The Directorate General of Risk
Management shall consist of a Director General and as many Directors, Additional Deirectors,
DeputyDirectors,AssistantDirectorsandsuchotherofficersastheBoardmay,bynotificationinthe
officialGazette,appoint.]
3C.DirectorateGeneralofTrainingandResearch.__TheDirectorateGeneralofTrainingand
Research shall consist of a Director General and as many Directors, Additional Directors, Deputy
Directors and Assistant Directors and such other officers as the Board may, by notification in the
officialGazette,appoint.
1 Subs.byActIVof2007,s.8(w.e.f1072007).
2 Ins.byActXVIIof2012,s.4,(w.e.f1072012)

Page 16 of 166

1[ 3CC. Directorate General of Intellectual Property Rights Enforcement. The Directorate

GeneralofIntellectualPropertyRightsEnforcementshallconsistofaDirectorGeneralandasmany
Directors,AdditionalDirectors,DeputyDirectors,AssistantDirectorsandsuchotherofficersasthe
Boardmay,bynotificationintheofficialGazette,appoint.].
2[3D.DirectorateGeneralofValuation.TheDirectorateGeneralofValuationshallconsistofa

DirectorGeneralandasmanyDirectors,AdditionalDirectors,DeputyDirectors,AssistantDirectors
andsuchotherofficersastheBoardmay,bynotificationintheofficialGazette,appoint.]
3[3DD.DirectorateGeneralofPostClearanceaudit(PCA).TheDirectorateGeneralofPost

Clearance Audit(PCA) shall consist of a DirectorsGeneral and as many Directors, Additional

Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by
notificationintheofficialGazette,appoint.]
4[3DDD. Directorate General of Input Output Coefficient Organization. The Director

GeneralofInputOutputCoefficientOrganization(1000)shallconsistofaDirectorGeneralandas
manyDirector,AdditionalDirectors,DeputyDirectors,AssistantDirectorsandsuchotherofficersas
theBoardmay,bynotificationintheofficialGazette,appoint.]
3E. Powers and functioning of the Directorates, etc. The Board may specify the functions,
jurisdiction and powers of the Directorates specified in the preceding sections and their officers by
notificationintheofficialGazette.]
4.Powersanddutiesofofficersofcustoms.__Anofficerofcustomsappointedundersection3
shallexercisesuchpowersanddischargesuchdutiesasareconferredorimposedonhimbyorunder
thisAct 3[ortherulesmadethereunder]andheshallalsobecompetenttoexerciseallpowersand
dischargealldutiesconferredorimposeduponanyofficersubordinatetohim:
Provided that, notwithstanding anything contained in this Act or the rules, the Board may, by
general or special order, impose such limitations or conditions on the exercise of such powers and
dischargeofsuchdutiesasitthinksfit.
5."Delegationofpowers.(1)TheBoardmay,bynotificationintheofficialGazetteandsubject
tosuchlimitationsorconditionsasmaybespecifiedtherein,empowerbynameordesignation
(a)anyAdditionalCollectorofCustomsorDeputyCollectorofCustomstoexerciseany
ofthepowersofaCollectorofCustomsunderthisAct
(b)anyDeputyCollectorofCustomsorAssistantCollectorofCustomstoexerciseany
ofthepowersofanAdditionalCollectorofCustomsunderthisAct
(c)anyAssistantCollectorofCustomstoexerciseanyofthepowersofaDeputyCollectorof
CustomsunderthisActand
(d)anyotherofficerofcustomswithanyotherdesignation.
1 InsbyActXVIIof2012,s.4,(w.e.f1072012).
2 Subs.byActIVof2007,s.8(w.e.f1072007).
3 Ins.byActIof2008,s.5(w.e.f1072008).
4 Ins.byFinanceActXXIIof2013,s.2(w.e.f.1072013).
5 Ins.byActIIIof2006,s.8.

Page 17 of 166

(2)UnlesstheBoardinanycaseotherwisedirects,theDirectorGeneral,Director,andCollector
may authorize any officer to exercise within any specified area any of the powers of the Director
General,Director,CollectororanyotherofficerofCustomsunderthisAct.
6.Entrustmentoffunctionsofcustomsofficerstocertainotherofficers.(1)TheBoardmay,
bynotificationintheofficialGazette,entrust,eitherconditionallyorunconditionally,anyfunctions
of any officer of customs under this Act to any officer of the Federal Government,
ProvincialGovernment,StateBankofPakistanandScheduledBanks:
Providedthatwhereanyofficerinperformanceofhisfunctionsunderthissectioncommitsany
offence under this Act, such officer shall, in addition to any other penalty which may be imposed
underanyotherlawforthetimebeinginforce,beliabletosuchpunishmentasisspecifiedinsub
section(1)ofsection156fortheoffencecommittedbyhim.
(2)Noofficerentrustedwithanyfunctionsofanyofficerofcustomsundersubsection(1)shall
interfere in any manner in the performance or discharge of any duty by an officer of customs in
placesnotifiedundersection9.
7.Assistancetotheofficersofcustoms.Allofficersof 1[Federal]Excise,Police,andtheCivil
ArmedForces,andallofficersengagedinthecollectionoflandrevenueareherebyempoweredand
requiredtoassistofficersofcustomsinthedischargeoftheirfunctionsunderthisAct.
8. Exemption from service on jury or inquest or as assessors. Notwithstanding anything
containedinanyotherlaw,noofficeroftheBoardorCollectorofCustomsandnootherofficerof
customswhomtheBoardorCollectorofCustomsdeemsitnecessarytoexemptongroundsofpublic
duty,shallbecompelledtoserveonanyjuryorinquestorasanassessor.
1 Subs.byFinanceAct2014,s.2(w.e.f1072014).

Page 18 of 166

CHAPTERIII
DECLARATIONOFPORTS,AIRPORTS,LANDCUSTOMSSTATIONS,ETC.
9.Declarationofcustomsports,customsairports,etc.TheBoardmay,bynotificationinthe
officialGazette,declare:
(a) the places which alone shall be customsports or customsairports for the clearance of
goodsoranyclassofgoodsimportedortobeexported
(b)theplaceswhichaloneshallbelandcustomsstationsfortheclearanceofgoodsorany
classofgoodsimportedortobeexportedbylandorinlandwaterways
(c)theroutesbywhichalonegoodsoranyclassofgoodsspecifiedinthenotificationmay
passbylandorinlandwaterwaysintooroutofPakistan,ortoorfromanyland
customsstationortoorfromanylandfrontier
(d) the places which alone shall be ports for the carrying on of coastal trade with any
specifiedcustomsportsinPakistanand
(e)what shall for the purposes of this Act be deemed to be a custom house and the limits
thereof.
10.Powertoapprovelandingplacesandspecifylimitsofcustomsstations.TheBoardmay,
bynotificationintheofficialGazette:
(a)specifythelimitsofanycustomsstationand
(b)approveproperplacesinanycustomsstationfortheloadingandunloadingofgoodsor
anyclassofgoods.
11.Powertodeclarewarehousingstations.TheBoardmay,bynotificationintheofficial
Gazette, declare places to be warehousing stations at which alone public warehouses may be
appointedandprivatewarehousesmaybelicensed.
12. Power to appoint or licence public warehouses.(1) At any warehousing station, the
CollectorofCustomsmay,fromtimetotime,appointorlicencepublicwarehouseswhereindutiable
goodsmaybedepositedwithoutpaymentofcustomsduty.
(2)Everyapplicationforalicenceforapublicwarehouseshallbemadeinsuchformasmaybe
prescribedbytheCollectorofCustoms.
(3) A licence granted under this section may be cancelled by the Collector of Customs for
infringementofanyconditionlaiddowninthelicenceorforanyviolationofanyofthe

Page 19 of 166

provisionsofthisActoranyrulesmadethereunder,afterthelicenseehasbeengivenproper
opportunityofshowingcauseagainsttheproposedcancellation.
(4)Pendingconsiderationwhetheralicencebecancelledundersubsection(3),theCollectorof
Customsmaysuspendthelicence.
13. Power to licence private warehouses.(1) At any warehousing station, the Collector of
Customs may, from time to time, licence private warehouses wherein dutiable goods may be
depositedwithoutpaymentofcustomsduty.
(2)Everyapplicationforalicenceforaprivatewarehouseshallbemadeinsuchformasmaybe
prescribedbytheCollectorofCustoms.
(3) A licence granted under this Section may be cancelled by the Collector of Customs for
infringementofanyconditionlaiddowninthelicenceorforanyviolationofanyoftheprovisionsof
this Act or any rules made there under, after the licensee has been given proper opportunity of
showingcauseagainsttheproposedancellation.
(4)Pendingconsiderationwhetheralicencebecancelledundersubsection(3),theCollectorof
Customsmaysuspendthelicence.
14.Stationsforofficersofcustomstoboardandland.TheCollectorofCustomsmay,from
timetotime,appoint,inornearanycustomsport,stationsorlimitsatorwithinwhichvesselsarriving
atordepartingfromsuchportshallbringtofortheboardingorlandingofofficersofcustoms,
andmay,unlessseparateprovisionsthereforehavebeenmadeunderthePortsAct,1908(XVof
1908) direct at what particular place in any such port vessels, not brought into port by pilots, shall
anchorormoor.
1[(14A.ProvisionofsecurityandaccommodationatCustomsports,etc.(1)Anyagencyor

person including port authorities managing or owning a customsport, a customsairport or a land

customsstationoracontainerfreightstationshallprovideatitsorhisowncostadequatesecurity
and accommodation to customs staff for residential purposes, offices, examination of goods,
detention and storage of goods and for other departmental requirements to be determined by the
CollectorofCustomsandshallpayutilitybills,rentandtaxesinrespectofsuchaccommodation.
(2) Any agency or person including, but not limited to port authorities managing or owning a
customsport,acustomsairportoralandcustomsstationoracontainerfreightstation,shallentertain
delay and detention certificate issued by an officer not below the rank of Assistant Collector of
Customsandalsorefunddemurragechargeswhichtheagencyorpersonhasreceivedonaccountof
delaybecauseofnofaultofimportersorexporters.]
1 Subs.byFinanceAct,XXIIof2013,s.2(.w.e.f1072013).

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CHAPTERIV
PROHIBITIONANDRESTRICTIONOFIMPORTATIONANDEXPORTATION
15.Prohibitions.Nogoodsspecifiedinthefollowingclausesshallbebroughtintoortakenout
ofPakistan,namely:
(a)counterfeitcoins,forgedorcounterfeitcurrencynotes,andanyothercounterfeitproduct
(b)anyobscenebook,pamphlet,paper,drawing,painting,representation,figure,photograph,
film,or,article,videooraudiorecording,CDsorrecordingonanyothermedia
(c)goodshavingappliedtheretoacounterfeittrademarkwithinthemeaningofthePakistan
PenalCode,1860(ActXLVof1860),orafalsetradedescriptionwithinthemeaningof
the Copyright Ordinance, 1962 (XXXIV of 1962), the Registered LayoutDesigns of
IntegratedCircuitsOrdinance,2000(XLIXof2000),theRegisteredDesignsOrdinance,
2000(XLVof2000),thePatentsOrdinance,2000(LXIof2000),andtheTradeMarks
Ordinance,2001(XIXof2001)1[***]
(d)goodsmadeorproducedoutsidePakistanandhavingappliedtheretoanynameortrade
mark, being or purporting to be the name or trade mark of any manufacturer, dealer or
traderinPakistan,unless,
(i)thenameortrademarkis,astoeveryapplicationthereof,accompaniedbya
definite indication of the goods having been made or produced in a place outside
Pakistanand
(ii)the country in which that place is situated is in that indication shown in letters as
large and conspicuous as any letter in the name or trade mark, and in the same
languageandcharacterasthenameortrademark
(e)goodsinvolvinginfringementofcopyright,layoutdesignofintegratedcircuits,industrial
designs,patentswithinthemeaningoftheCopyrightOrdinance,1962(XXXIVof1962),
theRegisteredDesignsOrdinance,2000(XLVof2000),andthePatentsOrdinance,2000
(LXIof2000),respectivelyand
1 OmittedbyFinanceActXVIof2011,s.2(w.e.f172011).

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(f)goodsmadeorproducedoutsidePakistanandintendedforsale,andhavingappliedthereto,
adesigninwhichcopyrightexistsundertheCopyrightOrdinance,1962(XXXIVof1962),
theRegisteredLayoutDesignsofIntegratedCircuitsOrdinance,2000(XLVof2000),the
Patents Ordinance, 2000 (LXI of 2000), and the Trade Marks Ordinance, 2001 (XIX of
2001), in respect of the class to which the goods belong or any fraudulent or obvious
imitationofsuchdesign,patent,copyrightexceptwhentheapplicationofsuchdesignhas
beenmadewiththelicenceorwrittenconsentoftheregisteredproprietor,rightholderof
thedesign,patentorcopyright,asthecasemaybe:
1[Provided that offences relating to goods imported or exported in violation of Intellectual

PropertyRightsshall,notwithstandinganythingcontainedinanyotherlawforthetimebeingin
force,beadjudicatedundersection179bytheappropriateofficerofcustoms.]
16. Power to prohibit or restrict importation and exportation of goods. The Federal
Government may, from time to time, by notification in the official Gazette, prohibit or restrict the
bringingintoortakingoutofPakistanofanygoodsofspecifieddescriptionbyair,seaorland.
17.Detention,seizureandconfiscationofgoodsimportedinviolationofsection15orsection
16.Whereanygoodsareimportedinto,orattemptedtobeexportedoutof,Pakistaninviolationof
theprovisionsofsection15orofanotificationundersection16,suchgoodsshall,withoutprejudice
toanyotherpenaltytowhichtheoffendermaybeliableunderthisActortherulesmadethereunder
oranyotherlaw,beliabletodetention,forseizureorconfiscationsubjecttoapprovalofanofficer
not below the rank of an Assistant Collector of Customs, and seizure for confiscation through
adjudication,ifrequired.

______
1 AddedbyActIof2009,s.2(w.e.f1072009).

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CHAPTERV
LEVYOF,EXEMPTIONFROM,ANDREPAYMENTOF,CUSTOMSDUTIES
18. Goods dutiable.(1) Except as hereinafter provided, customs duties shall be levied at such
ratesasareprescribedintheFirstScheduleorunderanyotherlawforthetimebeinginforceon,
(a)goodsimportedintoPakistan
(b)goodsbroughtfromanyforeigncountrytoanycustomsstation,andwithoutpaymentof
duty there, transshipped or transported for, or thence carried to, and imported at any
othercustomsstationand
(c)goodsbroughtinbondfromonecustomsstationtoanother.
1[(1A) Notwithstanding anything contained in subsection (1), customs duties shall be levied at

suchratesonimportofgoodsorclassofgoodsasareprescribedintheFifthSchedule,subjecttosuch
conditions,limitationsandrestrictionsasprescribedtherein.]
(2)NoexportdutyshallbeleviedonthegoodsexportedfromPakistan.
(3)TheFederalGovernmentmay,bynotificationintheofficialGazette,levy,subjecttosuch
conditions,limitationsorrestrictionsasitmaydeemfittoimpose,aregulatorydutyonalloranyof
thegoodsimportedorexported,asspecifiedintheFirstScheduleataratenotexceedingonehundred
percentofthevalueofsuchgoodsasdeterminedundersection25 2[or,asthecasemaybe,section
25A].
(4)Theregulatorydutyleviedundersubsection(3)shall
(a)beinadditiontoanydutyimposedundersubsection(1)orunderanyotherlawforthe
timebeinginforceand
(b)beleviableonandfromthedayspecifiedinthenotificationissuedunderthatsubsection,
notwithstandingthefactthattheissueoftheofficialGazetteinwhichsuchnotification
appearsispublishedatanytimeafterthatday.]
3[(5) The Federal Government may, by notification in the official Gazette, levy an additional

customsdutyonsuchimportedgoodsasarespecifiedintheFirstSchedule,ataratenotexceeding
thirtyfivepercentofvalueofsuchgoodsasdeterminedundersection25. 2[or,asthecasemaybe,
section25A.]
2[Provided that the cumulative incidence of customsduties leviable under subsections (1), (3)

and(5)shallnotexceedtheratesagreedtobytheGovernmentofPakistanundermultilateraltrade
agreements.]
1 Ins.byFinanceAct2014,s.2(w.e.f01072014).
2 Addedandsubs.byActIVof2007,s.8(w.e.f01072007).
3 AddedbyActIIIof2006,s.8.

Page 23 of 166

(6)Theadditionalcustomsdutyleviedundersubsection(5)shallbe,
(a)inadditiontoanydutyimposedundersubsections(1)and(3)orunderanyotherlawfor
thetimebeinginforceand
(b)leviableonandfromthedayspecifiedinthenotificationissuedunderthatsubsection,
notwithstandingthefactthattheofficialGazetteinwhichsuchnotificationappearsis
publishedatanytimeafterthatday.]
18.ASpecialcustomsdutyonimportedgoods.__TheFederalGovernmentmay,bynotification
intheofficialGazette,levyaspecialcustomsdutyontheimportationofsuchofthegoodsspecified
intheFirstScheduleasareofthesamekindasgoodsproducedormanufacturedinPakistan,atarate
notexceedingtherateofdutyofexciseleviableunderthe1[FederalExcisesAct,2005,]onthegoods
producedormanufacturedinPakistan:
Providedthattheexemptionofanygoodsfromthewholeoranypartofthedutyofexciseforthe
timebeinginforceshallnotpreventtheFederalGovernmentfromlevyingaspecialcustomsdutyon
theimportationofgoodsofthesamekind:
Provided further that, for the purposes of the Sales Tax Act 1990 (VII of 1990), the special
customsdutyshallnotconstituteapartofthevalueofsupply.
18B.[Omitted.]
18C. Rates of duty and taxes and determination of origin under trade agreements. (1)
Whereunder a trade agreement between the Government of Pakistan and the Government of a
foreign country or territory, duty at a rate lower than that specified in the First Schedule is to be
charged on articles which are the produce or manufacture of such foreign country or territory, the
Federal Government may, by notification in the official Gazette, make rules for determining if any
articleistheproduceormanufactureofsuchforeigncountryorterritoryandforrequiringtheowner
tomakeaclaimatthetimeofimportation,supportedbysuchevidenceasmaybeprescribedinthe
saidrules,forassessmentattheappropriatelowerrateundersuchagreement.
(2)Whereinrespectofanyarticle,apreferentialrateofdutyisspecifiedintheFirstSchedule,or
isadmissiblebyvirtueofanotificationundersubsection(1),thedutytobeleviedandcollectedshall
be at the standard rate unless the owner of the article claims at the time of importation that it is
chargeablewithapreferentialrateofduty,beingtheproduceormanufactureofsuchpreferentialor
freetradearea,asisnotifiedundersubsection(3)andthearticleisdetermined,inaccordancewith
therulesmadeundersubsection(1)tobesuchproduceormanufacture.
(3) For the purposes of this section and the First Schedule, "preferential area or free trade
area" means any country or territory which the Federal Government may, by notification in the
officialGazette,declaretobesucharea.
1 ForexpressionCentralExciseAct1944(Iof1944)issubs.byFinanceAct2014,s.2(w.e.f.1.7.2014)

Page 24 of 166

(4) Notwithstanding anything contained in subsections (1) and (2), where the Federal
Governmentissatisfiedthat,intheinterestsoftradeincludingpromotionofexports,itisnecessaryto
take immediate action for discontinuing the preferential rate or increasing the preferential rate to a
rate not exceeding the standard rate, or decreasing the preferential rate, in respect of an article
specifiedintheFirstSchedule,theFederalGovernmentmay,bynotificationintheofficialGazette,
directdiscontinuationof,orincreaseordecrease,asthecasemaybe,thepreferentialrate.
1[18D. Levy of fee and service charges. The Federal Government may, by notification in the

official Gazette, subject to such conditions, limitations or restrictions as it may deem fit to impose,
levyfeeandservicechargesforexamination,scanning,inspections,sealinganddesealing,valuation
checkorinrespectofanyotherserviceorcontrolmechanismprovidedbyanyformationunderthe
control of the Board, including ventures of publicprivate partnership, at such rates as may be
specifiedinthenotification.]
218E.PakistanCustomsTariff.TheBoardmay,bynotificationintheofficialGazette,subjectto

such conditions, limitations or restrictions as it may deem fit to impose, make such changes in the
PakistanCustomsTariff,specifiedintheFirstScheduletothisAct,requiredonlyforthepurposesof
statisticalsuffixofthePakistanCustomsTariff(PCT)Code.]
19.Generalpowertoexemptfromcustomsduties.3[(1)TheFederalGovernmentpursuantto
theapprovaloftheEconomicCoordinationCommitteeofCabinet,whenevercircumstancesexistto
takeimmediateactionforthepurposesofnationalsecurity,naturaldisaster,nationalfoodsecurityin
the emergency situations, protection of national economic interests in situations arising out of
abnormalfluctuationininternationalcommodityprices,removalofanomaliesinduties,development
of back ward areas and implementation of bilateral and multilateral agreements, subject to such
conditions, limitations or restrictions, if any, as it deems fit to impose, may, by notification in the
official Gazette, exempt any goods imported into, or exported from, Pakistan or into or from any
specifiedportorstationorareatherein,fromthewholeoranypartofthecustomsdutieschargeable
thereonandmayremitfine,penalty,chargeoranyotheramountrecoverableunderthisAct.]
(2)Anotificationissuedundersubsection(1)shallbeeffectivefromthedayspecifiedtherein,
notwithstanding the fact that the issue of the official Gazette in which such notification appears is
publishedatanytimeafterthatday.
(3)Notwithstandinganythingcontainedinanyotherlawforthetimebeinginforce,includingbut
not limited to the Protection of Economic Reforms 1992 (XII of 1992), and notwithstanding any
decisionorjudgmentofanyforum,authorityorcourt,nopersonshall,intheabsenceofanotification
by the Federal Government published in the official Gazette expressly granting and affirming
exemptionfromcustomsduty,beentitledtoorhaveanyrighttoanysuchexemptionfromorrefund
of customs duty on the basis of the doctrine of promissory estoppel or on account of any
correspondence or admission or promise or commitment or concessionary order made or
understandinggivenwhetherinwritingorotherwise,byanygovernmentdepartmentorauthority.
1 Ins.byActIVof2007,s.8(w.e.f172007).
2 Ins.byFinanceActof2012,s.4(w.e.f172012).
3 Subs.byActVof2015,s.2(w.e.f172015).

Page 25 of 166

1[(4) The Federal Government shall place before the National Assembly all notifications issued

underthissectioninafinancialyear.
(5) Any notification issued under subsection (1) after the commencement of the Finance Act,
2015shall,ifnotearlierrescinded,standrescindedontheexpiryofthefinancialyearinwhichitwas
issued.]
19A.Presumptionthatincidenceofdutyhasbeenpassedontothebuyer.Everypersonwho
haspaidthecustomsdutyandotherleviesonanygoodsunderthisActshall,unlessthecontraryis
provedbyhim,bedeemedtohavepassedonthefullincidenceofsuchcustomsdutyandotherlevies
tothebuyerasapartofthepriceofsuchgoods.
19B.Roundingoffofduty,etc.__Theamountofduty,interest,penalty,fineoranyothersum
payable,andtheamountofrefund,drawbackoranyothersumdue,undertheprovisionsofthisAct
shallberoundedofftothenearestonehundredrupeesand,forthispurpose,wheresuchamountis
fifty rupees or more, it shall be increased to one hundred rupees and if such part is less than fifty
rupees,itshallbeignored.
1[19C. Minimal duties not to be demanded. Where the cumulative amount of all duties and

taxes on a Goods Declaration is equal to, or less than, one hundred rupees, the same shall not be
demanded.]
2[***]

21.Powertodelivercertaingoodswithoutpaymentofdutyandtorepaydutyoncertain
goods.Subjecttosuchconditions,limitationsorrestrictionsasitthinksfittoimpose,theBoardmay,
insuchgeneralcasesasmaybeprescribedbyrulesorinparticularcasesbyspecialorder,authorize
(a)the delivery without payment of the customsduties chargeable thereon of goods which
areimportedonlytemporarilywithaviewtosubsequentexportation
3[***]

(b)Omitted.
(c)the repayment in whole or in part of the customsduties paid on the importation of any
goods which have been used in the production, manufacture, processing, repair or
refittinginPakistanofgoodsmeantforexportation,4[orforsuppliesagainstinternational
tenders,]orforsupplytoindustrialunits,projects,institutions,agenciesandorganizations,
entitledtoimportthesameatconcessionaryrates:
Providedthatnorepaymentmaybegrantedinacaseinwhichtheamountinvolvedislessthan
onehundredrupeesand
1 Ins.byActIVof2007,s.8(w.e.f172007)
2 AddedandOmittedbyActVof2015,s.2(w.e.f172015).
3 OmittedbyActIof2008,s.5(w.e.f172008).
4 Ins.andomittedbyActXVIof2011,s.2(w.e.f172011).

Page 26 of 166

(d) without prejudice to the provisions of clause (c), the Federal Government may, by
notification in the Official Gazette, direct that drawback or repayment shall not be
allowed in respect of any goods of specified description or may be allowed subject to
suchrestrictionsandconditionsasmaybespecifiedinthenotification.
(21A.Powertodefercollectionofcustomsduty. 1[(1)]Subjecttosuchconditions,limitations
orrestrictionsasitthinksfittoimpose,theBoardmay,insuchgeneralcasesasmaybeprescribedby
rulesorinparticularcasesbyspecialorder,deferthecollectionofcustomsdutieseitherinwholeor
inpart.
1[(2) Where deferment of customsduties is allowed by the Board under subsection (1), a
surcharge not exceeding2[KIBOR plus three] per cent per annum shall also be payable on the

deferredamountfromsuchdateandinthemannerastheBoardmaybyrulesprescribe.]
22.ReimportationofgoodsproducedormanufacturedinPakistan. If goodsproduced or
manufactured in and exported from Pakistan are subsequently imported into Pakistan, such goods
shallbeliabletocustomsdutiesandbesubjecttoalltheconditionsandrestrictions,ifany,towhich
goods of the like kind and value not so produced or manufactured are liable on the importation
thereof:
Providedifsuchgoodshavebeenimportedwithinoneyearoftheirexportationandhave
beenconsignedtothepersoninwhoseaccounttheywereexportedandhavenotundergone
any processing since their exportation], the appropriate officer not below the rank of Assistant
Collector3[***]ofCustomsmayadmitthegoods
(a)Whereatthetimeofexportationofsuchgoods,rebate,refundordrawbackofany
customs or excise duty or any other tax levied by the Federal Government or any tax,
cess or duty levied by the Provincial Government was allowed on payment of customs
dutyequaltotheamountofsuchrebate,refundordrawbackasthecasemaybe
(b)wheresuchgoodswereexportedinbond,withoutpaymentof__
(i) the customsduty chargeable on the imported materials, if any, used in the
manufactureofthegoodsor
(ii) the excise duty chargeable on the indigenous materials, if any, used in the
manufactureofsuchgoodsor
(iii)theexciseduty,ifany,chargeableonsuchgoodsor
(iv)anyothertaxchargeableonthematerialusedinthemanufactureofsuchgoodsor
(v)anyothertaxchargeableonsuchgoods,
on payment of customsduty equal to the aggregate amount of all such duties and
taxescalculatedattheratesprevailingatthetimeandplaceofimportationofgoods
or

1 RenumberedandaddedbyActIIIof2006,s.8.
2 Subs.byActIof2009,s.2(w.e.f172009).
3 Ins.andomittedbyActXVIof2011s.2(w.e.f172011).

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(c)inanyothercase,withoutpaymentofduty.
1[22A.Temporaryexportofimportedplantandmachinery.Importedplantandmachinery,

temporarily exported that have not undergone any alteration, renovation, addition or
refurbishment,maybereimporteddutyfreesubjecttothespecificorgeneraltermsandconditions
theBoardmaybytherulesprescribe.]
23.Goods,derelict,wreck,etc.Allgoods,derelict,jetsam,flotsamandwreck,broughtor
comingintoPakistan,shallbedealtwithasiftheywereimportedintoPakistan.
24.Provisionsandstoresmaybeexportedfreeofduty.Goodsproducedormanufacturedin
Pakistan and required as provisions and stores on any conveyance proceeding to any foreign port,
airportorstationmaybeexportedfreeofcustomsduty,insuchquantitiesastheappropriateofficer
maydeterminehavingregardtothesizeoftheconveyance,thenumberofpassengersandcrewand
thelengthofthevoyageorjourneyonwhichtheconveyanceisabouttodepart.
25. 1[Value of imported and exported goods].(1)Transaction Value. The customs value of
importedgoods,subjecttotheprovisionsofthissectionandtherules,shallbethetransactionvalue,
thatisthepriceactuallypaidorpayableforthegoodswhensoldforexporttoPakistan:
Providedthat
(a)therearenorestrictionsastothedispositionoruseofthegoodsbythebuyerotherthan
therestrictionswhich__
(i)areimposedorrequiredbylaw
(ii)limitthegeographicalareainwhichthegoodsmayberesoldor
(iii)donotaffectthevalueofthegoods
(b)thesaleorpriceisnotsubjecttosomeconditionorconsiderationforwhichavaluecannot
bedeterminedwithrespecttothegoodsbeingvalued
(c)nopartoftheproceedsofanysubsequentresale,disposaloruseofthegoodsbythebuyer
willaccruedirectlyorindirectlytotheseller,unlessanappropriateadjustmentismadein
accordancewiththeprovisionsofsubsection(2)(e)and
(d)the buyer and seller are not related, or where the buyer and seller are related, that the
transactionvalueisacceptableforcustomspurposesundertheprovisionsofsubsection
(3).
1 Ins.andsubs.byActIVof2007,s.8(w.e.f172007).

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(2)Subjecttoclause(b),indeterminingthecustomsvalueundersubsection(1),
(a)thereshallbeaddedtothepriceactuallypaidorpayablefortheimportedgoods,ifnot
already included in the price the cost of transport, excluding inland freight after
importation,oftheimportedgoodstothePort,Airportorplaceofimportation
(i)thecostoftransport,excludinginlandfreightafterimportation,oftheimportedgoods
tothePort,Airportorplaceofimportation
(ii) loading, unloading, and handling charges associated with the transport of the
importedgoodstothePort,airportorplaceofimportationand
(iii)thecostofinsurance
(b)thereshallalsobeaddedtosuchprice,totheextentthattheyareincurredbytheimporter
butarenotincludedinthepriceactuallypaidorpayableoftheimportedgoods
(i) commissions including indenting commissions and brokerage, except buying
commissions
(ii)thecostofcontainerswhicharetreatedasbeingoneforcustomspurposeswiththe
goodsinquestionand
(iii)thecostofpackingwhetherforlabourormaterials
(c) there shall also be added to such price the value, apportioned as appropriate, of the
followinggoodsandserviceswheresupplieddirectlyorindirectlybytheimporterorhis
related person free of charge or at reduced cost, for use in connection with the
productionandsaleforexportoftheimportedgoods,totheextentthatsuchvalue
hasnotbeenincludedinthepriceactuallypaidorpayable:
(i)materials,components,partsandsimilaritemsincorporatedintheimported
goods
(ii)tools,dies,mouldsandsimilaritemsusedintheproductionoftheimported
goods
(iii)materialsconsumedintheproductionoftheimportedgoodsand
(iv) engineering, development, artwork, design work and plans and sketches
undertaken elsewhere than in Pakistan and necessary for the production of the
importedgoods
(d)there shall also be added to such price, royalties and licence fees related to the goods
beingvaluedthatthebuyermustpay,eitherdirectlyorindirectly,asaconditionofsaleof
thegoodsbeingvalued,totheextentthatsuchroyaltiesandfeesarenotincludedinthe
priceactuallypaidorpayableand

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(e) there shall also be added to such price, the value of any part of the proceeds of any
subsequentresale,disposaloruseoftheimportedgoodsthataccruesdirectlyorindirectly
totheseller
(f)ifsufficientinformationisnotavailableforanyreason,withrespecttoanyadjustments
referredtoabove,thetransactionvalue,oftheimportedgoodsshallbetreated,forthe
purposeofsubsection(1),astheonethatcannotbedetermined
(3)Ifthebuyerandsellerarerelatedintermsoftherulesthetransactionvalueshallbeaccepted
forthepurposesofsubsection(1)whenever:
(a) the examination of the circumstances surrounding the sale of the imported goods as
demonstratedbytheimporter,indicatethattherelationshipdidnotinfluencethepriceor
(b)the importer demonstrates that such value closely approximates to one of the following
TestValuesoccurringatoraboutthesametime:
(i) the transaction value in sales to unrelated buyers of identical or similar goods for
exporttoPakistan.
(ii)thecustomsvalueofidenticalorsimilargoodsasdeterminedundertheprovisions
ofsubsection(7)(deductivevalue)
(iii)thecustomsvalueofidenticalorsimilargoodsasdeterminedundertheprovisions
ofsubsection(8)(computedvalue).
Provided that in applying the foregoing tests due account shall be taken of
demonstrated differences in commercial levels, quantity levels, the elements enumerated in sub
section(2)andcostsincurredbythesellerinsalesinwhichthesellerandthebuyerarenotrelated
thatarenotincurredbythesellerinsalesinwhichthesellerandthebuyerarerelated
(4)Where,inrelationtothegoodsbeingvalued,theappropriateofficerisoftheopinionthatthe
importerhasnot,forthepurposesofclause(a)ofsubsection(3),demonstratedthattherelationship
didnotinfluencethepriceor,forthepurposesofclause(b)ofsubsection(3),thatthedeclaredprice
at which the goods are imported does not closely approximate to one of the test values
mentionedtherein,theappropriateofficershallinformtheimporterofhisreservationsinwritingand
givetheimporteranopportunitytojustifythepricedifference.Iftheimporterfailstojustifytheprice
difference,thecustomsvaluecannotbedeterminedundertheprovisionsofsubsection(1).
(5)TRANSACTIONVALUEOFIDENTICALGOODS.Ifthecustomsvalueoftheimported
goodscannotbedeterminedundertheprovisionsofsubsection(1),itshall,subjecttorules,bethe
transaction value of identical goods sold for export to Pakistan and exported at or about the same
timeasthegoodsbeingvalued.

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(a)Inapplyingtheprovisionsofthissubsection,thetransactionvalueoftheidenticalgoods
inasaleatthesamecommerciallevelandsubstantiallythesamequantityasthe
goodsbeingvaluedshallbeusedtodeterminethecustomsvalueofimportedgoods.
(b) Where no sale referred to in clause (a) is found, the transaction
value of identical goods sold at a different commercial level and/or in different
quantities, adjusted to take account of differences attributable to commercial level
and/ortoquantityshallbeused,providedthatsuchadjustmentscanbemadeonthebasis
of demonstrated evidence which clearly establishes the reasonableness and accuracy of
theadjustment,whethertheadjustmentleadstoanincreaseordecreaseinthevalue.
(c)Wherethecostsandchargesreferredtoinclause(a)ofsubsection(2)areincludedin
thetransactionvalueofidenticalgoods,anadjustmentshallbemadetotakeaccountof
significant differences in such costs and charges between the goods being
valuedandtheidenticalgoodsinquestionarisingfromdifferencesindistancesandmodes
oftransport.
1[***]

(6)TRANSACTIONVALUEOFSIMILARGOODS. If the customs value of the imported

goods cannot be determined under the provisions of subsection (5), it shall, subject to clauses (c),
(d),(e)and(f)ofsubsection(13)andrules,bethetransactionvalueofsimilargoodssoldforexport
toPakistanandexportedatoraboutthesametimeasthegoodsbeingvalued,andtheprovisionsof
clauses(a),(b)1[and](c)1[***]ofsubsection(5)shall,mutatismutandis,alsoapplyinrespectof
similargoods.
(7)DEDUCTIVEVALUE.Ifthecustomsvalueoftheimportedgoodscannotbedetermined
undersubsection(6),itshall,subjecttorules,bedeterminedasfollows:
(a)if the imported goods or identical or similar imported goods are sold in Pakistan in the
conditionasimported,thecustomsvalueoftheimportedgoodsshallbebasedontheunit
priceatwhichtheimportedgoodsoridenticalorsimilarimportedgoodsaresosoldinthe
greatest aggregate quantity, at or about the time of the importation of the goods being
valued,topersonswhoarenotrelatedtothepersonsfromwhomtheybuysuchgoods,
subjecttothedeductionsforthefollowing:
(i)eitherthecommissionusuallypaidoragreedtobepaidortheadditionsusuallymade
for profit and general expenses in connection with sales in Pakistan of imported
goodsofthesameclassorkind
(ii) the usual costs of transport and insurance and associated costs incurred within
Pakistanand
(iii)Omitted.
(iv)thecustomsdutiesandothertaxespayableinPakistanbyreasonoftheimportation
orsaleofthegoods.
1 SubsandomittedbyFinanceAct2014,s.2(w.e.f172014).

Page 31 of 166

(b)Ifneithertheimportedgoodsnoridenticalnorsimilarimportedgoodsaresoldatorabout
the time of importation of the goods being valued, the customs value shall, subject
otherwisetotheprovisionsofclause(a)ofthissubsection,bebasedontheunitpriceat
whichtheimportedgoodsoridenticalorsimilarimportedgoodsaresoldinPakistan
intheconditionsasimportedattheearliestdateaftertheimportationofthegoodsbeing
valuedbutbeforetheexpiryofninetydaysaftersuchimportation.
(c) If neither the imported goods nor identical nor similar imported goods are sold in the
countryofimportationintheconditionasimported,then,iftheimportersorequests,the
customsvalueshallbebasedontheunitpriceatwhichtheimportedgoods,afterfurther
processing, are sold in the greatest aggregate quantity to persons in the country of
importationwhoarenotrelatedtothepersonsfromwhomtheybuysuchgoods,due
allowance being made for the value added by such processing and the deductions
providedforinclause(a).
(8)COMPUTEDVALUE.__Ifthecustomsvalueoftheimportedgoodscannotbedetermined
undersubsection(7),itshall,subjecttorules,bebasedoncomputedvaluewhichshallconsistofthe
sumof:
(a) the cost of value of materials and fabrication or other processing employed in
producingtheimportedgoods
(b)anamountforprofitandgeneralexpensesequaltothatusuallyreflectedinsalesof
goodsofthesameclassorkindasthegoodsbeingvaluedwhicharemadebyproducersin
thecountryofexportationforexporttoPakistanand
(c)thecostorvalueofallotherexpensesasspecifiedinclause(a)ofsubsection(2).
(9) FALL BACK METHOD. If the customs value of the imported goods cannot be
determinedundersubsections(1),(5),(6),(7)and(8),itshall,subjecttotherules,bedeterminedon
thebasisofavaluederivedfromamongthemethodsofvaluationsetoutinsubsections(1),(5),(6),
(7) and (8), that, when applied in a flexible manner to the extent necessary to arrive at a customs
value.
(10)Subsections(1),(5),(6),(7),(8)and(9)definehowthecustomsvalueofimported
goods is to be determine 1[* * *]. The methods of customs valuation 1[may or may not] be
appliedinasequentialorderexceptreversaloftheorderofsubsection(7)and(8),attheimporters
request,ifsoagreedbyCollectoroftheCustoms.
(11)Nothingcontainedinthissectionortherules,shallbeconstruedasrestrictingorcallinginto
questiontherightsoftheappropriateofficerofcustomstosatisfyhimselfastothetruthoraccuracy
ofanystatement,information,documentordeclarationpresentedforcustomsvaluationpurposes.
1 Omittedandsubs.byActIVof2007,s.8(w.e.f172007).

Page 32 of 166

(12) An appropriate officer of Customs appointed by an order in writing by the Board, or

Collector of Customs, on case to case basis, shall have free access to business premises, registered
office, warehouses or any other place, where any stocks, business records or documents required
under this Act are kept or maintained belonging to any person after serving notice to such person
whose business activities are covered under this Act or who may be required for audit, inquiry or
investigationinanyoffencecommittedunderthisActbysuchperson,hisagentoranyotherperson:
andsuchofficermay,atanytimeduringtheworkinghours,inspectthegoods,stocks,records,data,
documents, correspondence, accounts and statements and any other record or documents and may
take into custody such records in whole or in part, in original or copies thereof against a signed
receipt.TheBoardorCollectorofCustomsmayalsoorderforauditforascertainingthecorrectness
of declarations, documents records and value of imported goods. All searches and seizure of
documentsmadeunderthissubsectionshallbecarriedoutmutatismutandisinaccordancewiththe
provisionsoftheCodeofCriminalProcedure,1898(ActVof1898).
(13)Forthepurposesofthissection,
(a)customsvalueofimportedgoodsmeansthevalueofgoodsforthepurposesoflevying
dutiesofcustomsandothertaxesonimportedgoods
(b) identical goods means goods which are the same in all respects including physical
characteristics, quality and reputation. Minor differences in appearance would not
precludegoodsotherwiseconformingtothedefinitionfrombeingregardedasidentical
(c) similar goods means goods which although not alike in all respects, have like
characteristics and like component materials which enable them to perform the same
functions and to be commercially interchangeable. The quality of the goods, their
reputation and the existence of a trademark are among the factors to be considered in
determiningwhethergoodsaresimilar
(d)thetermsidenticalgoodsandsimilargoodsdonotincludeasthecasemaybe,goods
whichincorporateorreflectengineeringdevelopment,artwork,designwork,andplans
andsketchesforwhichnoadjustmenthasbeenmadeundersubsection2(c)(iv)because
suchelementswereundertakeninPakistan
(e)goodsshallnotberegardedasidenticalgoodsorsimilargoodsunlesstheywere
producedinthesamecountryasthegoodsbeingvalued
(f)goodsproducedbyadifferentpersonshallbetakenintoaccountonlywhenthereareno
identicalgoodsorsimilargoods,asthecasemaybe,producedbythesamepersonasthe
goodsbeingvaluedand
(g) goods of the same class or kind means goods which fall within a group or range of
goods produced by a particular industry or industry sector, and includes identical or
similargoods.

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(14)Omitted.
(15)Customsvalueofexportedgoods.Thecustomsvalueofanyexportedgoodsshallbe
thevalueattheprescribedtime,onasaleinopenmarketforexportationtothecountrytowhichthe
goodsareconsignedhavingregardtothefollowingprovisions,namely:
(a)thatthegoodsaretreatedashavingbeendeliveredtothebuyeronboardtheconveyance
inwhichtheyaretobeexportedand
(b)that the seller will bear all packing, commission, transport, loading and all other
costs, charges and expenses (including any 1[regulatory duty which may be chargeable
undersubsection(3)ofsection18]incidentaltothesaleandtothedeliveryofthegoods
onboardtheconveyanceinwhichtheyaretobeexportedandwhichwillbeincludedin
thecustomsvalue
(c)thatwheregoodsaremanufacturedinaccordancewithanypatentedinventionorare
goods to which any protected design has been applied, the customs value shall be
determinedtakingintoconsiderationthevalueoftherighttousedesigninrespectofthe
goods
(d)thatwheregoodsareexportedforsale,otherdisposaloruse,whetherornotafterfurther
manufacture,underaPakistantrademark,thecustomsvalueshallbedeterminedtaking
intoconsiderationthevalueoftherighttousethepatent,designortrademarkinrespect
ofthegoods.
ExplanationI.Asaleinopenmarketbetweenabuyerandasellerindependentofeachother
presupposes
(a)thatthecustomsvalueisthesoleconsiderationandsaleisbetweenabuyerand
sellerindependentofeachother.
(b) that the customs value is not influenced by any commercial, financial or other
relationship,whetherbycontractorotherwisebetweentheselleroranypersonassociated
in business with him and the buyer or an person associated in business with him other
thantherelationshipcreatedbythesaleitself.
(c)thatnopartoftheproceedsofanysubsequentresale,otherdisposaloruseofthe
goods will accrue, either directly or indirectly, to the seller or any person associated in
businesswithhim.
(d)thattwopersonsshallbedeemedtobeassociatedinbusinesswithoneanotherif,whether
directly or indirectly, either of them has any interest in the business or property of the
otheror both havea commoninterestinany business or property or some third person
hasaninterestinthebusinessorpropertyofbothofthem.
ExplanationII.For the purposes of this subsection, the expression prescribed time shall mean
thetimewhenthe2[***]goodsdeclarationisdeliveredundersection131or2[***]whenexportof
thegoodsisallowedwithouta 2[***]goodsdeclarationorinanticipationofthedeliveryofa2[*
**]goodsdeclaration,thetimewhenexportofthegoodscommences.

1 Subs.byActXVIof2010,s.3(w.e.f172010).
2 Omitted,renumberedins&Subs.byAct.IIIof06,&8.

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1[25A.Powertodeterminethecustomsvalue.(1)Notwithstandingtheprovisionscontainedin

section25,theCollectorofCustomsonhisownmotion,ortheDirectorofCustomsValuation 2[on
his own motion or] on a reference made to him by any person 2[or an officer of Customs], may
determine the customs value of any goods or category of goods imported into or exported out of
Pakistan,afterfollowingthemethodslaiddowninsection25,whicheverisapplicable.
(2)TheCustomsvaluedeterminedundersubsection(1)shallbetheapplicablecustomsvalue
forassessmentoftherelevantimportedorexportedgoods.
(3)Incaseofanyconflictinthecustomsvaluedeterminedundersubsection(1),theDirector
GeneralofCustomsValuationshalldeterminetheapplicablecustomsvalue.]
3[(4) The customs value determined under subsection (1) or, as the case may be, under sub

section(3),shallbeapplicableuntilandunlessrevisedorrescindedbythecompetentauthority.]
25B.Omitted.
4[25C.Powertotakeovertheimportedgoods.(1)Ifanypersonmakesanofferinwritingto

buytheimportedgoodssoughttobeclearedatvaluedeclaredbyanimporterinthe 4[***]goods
declaration, 4[and the Collector of Customs is satisfied that the declared value is not the actual
transactionalvalue,hemayafterapprovaloftheBoard]orderthefollowingwithoutprejudicetoany
otheractionagainsttheimporterorhisauthorizedagent,namely:
(i)entertainofferbyanyotherpersontobuythesegoodsatsubstantiallyhighervalue
thanthedeclaredcustomsvalueinthe4[***]goodsdeclarationandpaymentofcustoms
duties and other leviable taxes thereon, provided such offer is accompanied by a pay
order equal to twentyfive per cent of the amount of each 4[such offer and duties and
othertaxescalculatedinaccordancewiththeoffer]
(ii)giveanoptioninwritingtotheimporterofsuchgoodsforclearanceofimported
goods at the customs value equal to such highest offer for purchase of goods and
paymentofcustomsdutiesandothertaxeschargeablethereonand
(iii)incasetheimporterfailstocleartheimportedgoodswithinsevendaysofthereceiptof
notice under clause (ii) above, the appropriate officer may takeover the goods on
paymentofcustomsvaluedeclaredinthe 4[***]goodsdeclarationandanamount
equaltofivepercentofsuchdeclaredvalue
(2) The imported goods taken over under subsection (1) shall be delivered to the offerer on
submission of two pay orders, one equal to the customs value declared in the 4[* * *] goods
declarationplusfivepercentinthenameofimporterandtheotherpayorderequaltotheremaining
amountofvalueofimportedgoodsandtheamountofcustomsdutiesandothertaxesleviableonthe
importedgoodsinthenameofCollectorofCustoms
1 Subs.andins.byActIVof2007,s.8(w.e.f172007).
2 Ins.byActIof2009,s.2(w.e.f172009).
3 Addedandsubs.byActXVIof2010,s.3(w.e.f172010).
4 Omitted,renumbered,ins.andsubs.byActIIIof2006,s.8.

Page 35 of 166

(3)Incasethelocalbuyerfailstotakethedeliveryofthegoodsonpaymentofvalueandtaxesas
prescribedinsubsection(2)above,thepayorderequaltotwentyfivepercentoftheamountshall
be forefeited in favour of the Federal Government and imported goods shall be released to the
importeraspercustomsvaluedeterminedunder
2[25D.Revisionofthevaluedetermined.Wherethecustomsvaluehasbeendeterminedunder

section25AbytheCollectorofCustomsorDirectorofValuationtherevisionpetitionmaybefiled
beforetheDirectorGeneralofValuationwithinthirtydaysfromthedateofdeterminationofcustoms
value and any proceeding pending before any court, authority or tribunal shall be referred to the
DirectorGeneralforthedecision.]1[sections25or25A,asthecasemaybe"]
3[26. Obligation to produce documents and provide information.__ (1) Any person, as and

when required, in writing, by an Officer of customs not below the rank of an Assistant Collector,
shall,
(a) furnish information relating to importation, exportation, purchase, sales, transportation,
storageorhandlingofanygoodsimportedorexported
(b)produceforexamination,documentsorrecordsthattheappropriateofficerconsiders
necessaryorrelevanttotheaudit,inquiryorinvestigationundertheAct
(c) allow the appropriate officer of Customs to take extracts from or make copies of
documentsorrecordsand
(d) appear before an officer of Customs and answer any question put to him concerning
goods, documents, records and transactions relating to the audit or inquiry or
investigation.
(2)TheappropriateofficerofCustomsconductinganaudit,inquiryorinvestigationasthecase
maybe,underthisAct,mayrequireinwritinganyperson,department,companyororganizationto
furnishsuchinformationasisheldbythatperson,department,companyororganizationwhichinthe
opinion of the appropriate officer is required for the completion of such audit, inquiry or
investigation.
(3)TheBoardmayrequireinwritinganyperson,department,companyororganization,asthe
casemaybe,toprovideinformationheldbythatperson,department,companyororganization,
whichintheopinionoftheBoardisrequiredforpurposesofformulationofpolicyoradministering
thelawsofCustoms,SalesTax,FederalExciseorIncomeTax.
(4)Everyperson,department,companyororganizationshallfurnishtheinformationrequisitioned
bytheBoardortheappropriateofficerwithinthetimespecifiedinthenotice.]
2[26A. Conducting the audit.__(1) The appropriate officer of customs conducting any audit

underthisActshallproceedinthemannerastheBoardmaybyrulesprescribe.
1 Omitted,renumberedins.Subs.byAct.IIIof06,s.8.
2 Addedandsubs.byActXVIof2010,s.3(w.e.f172010).
3 Subs.,insandomittedbyActIIIof2006,s.8.

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(2)Whereanyauditorinquiryorinvestigationistobeconductedforthepurposeofascertaining
the correctness of any declaration or document or statement, for determining the liability of any
personforduty,taxes,fees,surcharge,finesandpenalties,orforensuringcompliancewithallother
lawsadministeredbythecustoms,anappropriateofficerofCustomsmay,
(a)examine,orcausetobeexamined,uponreasonablenotice,anyrecord,oranystatement
ordeclarationordocumentdescribedinthenoticewithreasonablespecificity,whichmay
berelevanttosuchaudit,inquiryorinvestigation
(b)summon,bygivinganoticeandreasonabletime,
(i)thepersonwhoimported,orexportedortransportedorstoredorheldundercustoms
bond,orfiledagoodsdeclaration,drawbackorrefundclaim
(ii)anyofficer,employeeoragentofanypersondescribedinclause(a)and
(iii)anypersonhavingpossession,custodyorcareofrecordsanddocumentsrequiredto
bekeptundertheAct,andanyotherperson,asdeemedproper,toappearbeforehim
atareasonabletimeandtoproducesuchrecordsanddocumentsasspecifiedinthe
noticeandtogivesuchtestimonyunderoathasmayberelevant.
26B. Access for the purposes of audit.(1) The appropriate officer of Customs, after giving a
noticeinwritingspecifyingthedateofvisit,shallhaveaccesstobusinessormanufacturingpremises,
registered office or any other place where any goods, stocks, documents or records relating to the
ongoingauditarekeptormaintained.Suchofficermayinspectthegoods,stocks,documents,records,
data, correspondence, accounts, statements, utility bills, bank statements, information regarding
natureandsourcesoffundsorassetswithwhichhisbusinessisfinanced,andanyotherrecordsor
documentsrequiredunderanyFederalorProvinciallaws,maintainedinanyformormode.Suchan
officermaytakeintohiscustodysuchdocuments,recordsoranypartthereof,insuchformashemay
deemfit,againstasignedreceipt.
(2) In all cases, except where it would defeat the purpose of the audit, a reasonable advance
noticeregardingavisitshallbegiventothepersonconcerned.
(3)Whosoevercausesanyobstructionorfailstoprovideanydocuments,record,statementetc,
as required under subsection (1), with an intention to defeat the purpose of the Act by way of
destroying,alteringorconcealinganybooks,documentsorrecordsrequiredtobemaintainedunder
thisAct,shallbeguiltyofanoffenceunderthissection.]

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27. Abatement allowed on damaged or deteriorated goods.(1) If before the examination of

any imported goods the owner thereof informs 1[an officer of Customs not below the rank of] the
Assistant Collector 1[* * *] in writing that the value of the goods as declared in the1[goods
declaration]hasdiminishedasaresultofsomedamageordeteriorationsustainedbythembeforeor
during unloading at the port of destination, an officer of Customs not below the rank of Assistant
Collector1[***]mayappraisethevalueofthedamagedordeterioratedgoodsinthemannergiven
insubsection(2)andtheownershallbeallowedabatementofdutyinproportiontothediminutionof
valuesoappraised,whetherdutyisleviableadvaloremorotherwise.
(2) For the purposes of this section, the value of damaged or deteriorated goods may be
ascertainedbyeitherofthefollowingmethodsattheoptionoftheowner:
(a) value may be appraised by an Officer of Customs not below the rank of Assistant
Collector1[***]onthebasisofphysicalexaminationofthegoodsor
(b)suchgoodsmaybesoldbypublicauctionorbytenderor,withtheconsentoftheowner,
inanyothermannerandthegrosssaleproceedsshallbedeemedtobethevalueofsuch
goodsinclusiveofduties.
(3) In the case of shortlanding or shortshipment of goods, the appropriate officer may, if
satisfiedwithregardtothebonafideofshortlandingorshortshipmentofgoods,allowreductionin
dutyproportionatetothegoodsshortlandedorshortshippedonfirstexamination.
2[27A.Allowingmutilationorscrappingofgoods.Attherequestoftheownerthemutilation

orscrappingofgoodsasarenotifiedbytheBoard,maybeallowed,inthemannerasprescribedby
therulesandwheresuchgoodsaresomutilatedorscrappedtheyshallbechargeabletodutyatsuch
rates as may be applicable to the goods as if they had been imported in the mutilated form or as
scrapped.]
28.Powertotestanddenatureimportedspirit.Whenbyanylawforthetimebeinginforcea
dutylowerthanthatprescribedbythisActisimposedondenaturedspirit,anysuchspiritimported
into Pakistan may, subject to rules, be tested and if necessary adequately denatured by officers of
customs, at the expense of the person importing the same, before the customsduty is charged
thereon.
29.Restrictiononamendmentofbillofentryorbillofexportorgoodsdeclaration.Except
asprovidedinsection88,noamendmentof2[***]goodsdeclarationrelatingtogoodsassessedfor
duty on the declared value, quantity or description thereof shall be allowed after such goods have
beenremovedfromthecustomsarea 2[or assigned a Customs Reference Number electronically, as
thecasemaybe].
30.Dateofdeterminationofrateofimportduty.Therateofdutyapplicabletoanyimported
goodsshallbetherateofdutyinforce
1 Subs.,ins.andomittedbyActIIIof2006,s.8.
2 Subs.byActXVIof2010,s.3(w.e.f172010).

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(a)inthecaseofgoodsclearedforhomeconsumptionundersection79,onthedateonwhich
a1[***]goodsdeclarationismanifestedunderthatsectionand
(b)inthecaseofgoodsclearedfromawarehouseundersection104,onthedateonwhicha
1[***]goodsdeclarationforclearanceofsuchgoodsismanifestedunderthatsection:
Providedthat,wherea 1[***]goodsdeclarationhasbeenmanifestedinadvanceofthearrival
oftheconveyancebywhichthegoodshavebeenimported,therelevantdateforthepurposesofthis
section shall be the date on which the manifest of the conveyance is delivered at the port of first
entry:
Providedfurtherthat,inrespectofgoodsfortheclearanceofwhicha 1[***]goods
declaration for clearance has been manifested under section 104, and the duty is not paid within
sevendaysofthe 1[***]goodsdeclarationbeingmanifested,therateofdutyapplicableshallbe
therateofdutyonthedateonwhichthedutyisactuallypaid:
Providedfurtherthatincaseofthegoodsillegallyremovedfromthewarehouse,therateofduty
shallbetherateprevalenteitheronthedateofinbondingordetectionofcaseordateofpaymentof
thedutyandtaxes,whicheverishigher:
Providedfurtherthatincaseofexercisingoptionforredemptionoffineinlieuofconfiscationof
thegoodsseizedduringantismugglingoperations,therateofdutyshallbetherateprevalenteither
onthedateofseizureordateofpaymentofdutyandtaxes,whicheverishigher:
ProvidedfurtherthattheFederalGovernmentmay,bynotificationintheofficialGazette,forany
goodsorclassofgoods,specifyanyotherdateforthedeterminationofrateofduty.
Explanation:Forthepurposeofthissectionmanifestedmeansthatwhenamachinenumber
isallocatedto1[***]goodsdeclarationandisregisteredinCustomsrecord.
30A.DateofdeterminationofrateofdutyforclearancethroughtheCustomsComputerized
System.Subjecttotheprovisionsofsection155A,therateofdutyapplicabletoanyimportedor
exported goods if cleared through the Customs Computerized System, shall be the rate of duty in
forceon
(a)thedateofpaymentofduty
(b)incasethegoodsarenotchargeabletoduty,thedateonwhichthegoodsdeclarationis
filedwithCustoms.
Provided that where a goods declaration has been filed in advance of the arrival of the
conveyancebywhichthegoodshavebeenimported,therelevantdateforthepurposesofthissection
shallbethedateonwhichthemanifestoftheconveyanceisfiledatthecustomsstationoffirstentry:
ProvidedfurtherthattheFederalGovernmentmay,bynotificationintheofficialGazette,specify
anyotherdateforthedeterminationofrateofdutyinrespectofanygoodsorclassofgoods.]
1 OmittedbyActIIIof2006,s.8.

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31.Datefordeterminationofrateof 2[dutyongoodsexported]. The rate and amount of

dutyapplicabletoanygoodsexportedshallbetherateandamountchargeableatthetimeof
thedeliveryofthe1[***]goodsdeclarationundersection131:
Providedthatwheretheexportofanygoodsispermittedwithouta1[***]goodsdeclarationor
inanticipationofthedeliveryofsucha1[***]declaration,therateandamountofdutyapplicable
shallbetherateandamountchargeableonthedateonwhichloadingofthegoodsontheoutgoing
conveyancecommences:
ProvidedfurtherthattheFederalGovernmentmay,bynotificationintheofficialGazette,for
anygoodsorclassofgoods,specifyanyotherdatefordeterminationoftherateofduty.
31A.Effectiverateofduty.__(1)Notwithstandinganythingcontainedinanyotherlawforthe
timebeinginforceoranydecisionofanyCourt,forthepurposesofsection30,30Aand31,therate
ofdutyapplicabletoanygoodsshallincludeanyamountofdutyimposedundersection18, 2[18A
and18C]andtheamountofdutythatmayhavebecomepayableinconsequenceofthewithdrawalof
the whole or any part of the exemption or concession from duty whether before or after the
conclusion of a contract or agreement for the sale of such goods or opening of a letter of credit in
respectthereof.
(2) For the purpose of determining the value of any imported or exported goods, the rate of
exchangeatwhichanyforeigncurrencyistobeconvertedintoPakistancurrencyshallbetherateof
exchangeinforceonthedateimmediatelyprecedingtherelevantdatereferredtoinsections30,30A
or31.
32.Falsestatement,error,etc.__(1)Ifanyperson,inconnectionwithanymatterofcustoms,
(a)makesorsignsorcausestobemadeorsigned,ordeliversorcausestobedeliveredtoan
officerofcustomsanydeclaration,notice,certificateorotherdocumentwhatsoever,or
(b)makesanystatementinanswertoanyquestionputtohimbyanofficerofcustomswhich
heisrequiredbyorunderthisActtoanswer,2[or]
2[(c) submits any false statement or document electronically through automated clearance

systemregardinganymatterofCustoms.]
knowingorhavingreasontobelievethatsuchdocumentorstatementisfalseinanymaterial
particular,heshallbeguiltyofanoffenceunderthissection.
(2) Where, by reason of any such document or statement as aforesaid or by reason of some
collusion, any duty 3[Taxes] or charge has not been levied or has been short levied or has been
erroneously refunded, the person liable to pay any amount on that account shall be served with a
noticewithinfiveyearsoftherelevantdate,requiringhimtoshowcausewhyheshouldnotpaythe
amountspecifiedinthenotice.
1 Omittedandsubs.byActIIIof2006,s.8.
2 Ins.andaddedbyActIof2009,s.2(w.e.f172009).
3 Ins.byFinanceAct2011,s.2(w.e.f172014).

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(3)Where,byreasonofanyinadvertence,errorormisconstruction,anyduty 1[Taxes]orcharge
hasnotbeenleviedorhasbeenshortleviedorhasbeenerroneouslyrefunded,theperson
liable to pay any amount on that account shall be served with a notice within three years of the
relevantdaterequiringhimtoshowcausewhyheshouldnotpaytheamountspecifiedinthenotice.
Providedthatiftherecoverableamountinacaseislessthan 2[TwentyThousand]rupees,the
Customsauthoritiesshallnotinitiatetheaforesaidaction.
(3A)Notwithstandinganythingcontainedinsubsection(3),whereanyduty 1[Taxes]orcharge
has not been levied or has been shortlevied or has been erroneously refunded and this is
discoveredasaresultofanauditorexaminationofanimporter'saccountsorbyanymeansother
thananexaminationofthedocumentsprovidedbytheimporteratthetimethegoodswereimported,
thepersonliabletopayanyamountonthataccountshallbeservedwithanoticewithin3[five]years
oftherelevantdaterequiringhimtoshowcausewhyheshouldnotpaytheamountspecifiedinthe
notice:
Providedthatiftherecoverableamountinacaseislessthanonehundredrupees,theCustoms
authoritiesshallnotinitiatetheaforesaidaction.
(4) The appropriate officer, after considering the representation, if any, of such person as is
referredtoinsubsection(2)orsubsection(3) 4[orSubSection(3A)]shalldetermine 5[anyamount
payablebyhimunderthisAct,]whichshallinnocaseexceedtheamountspecifiedinthenotice,and
suchpersonshallpaytheamountsodetermined.
(5)Forthepurposesofthissection,theexpression"relevantdate"means
(a)inanycasewheredutyisnotlevied,thedateonwhichanorderfortheclearanceofgoods
ismade
(b)inacasewheredutyisprovisionallyassessedundersection81,thedateofadjustmentof
dutyafteritsfinalassessment
(c)inacasewheredutyhasbeenerroneouslyrefunded,thedateofitsrefund
(d)inanyothercase,thedateofpaymentofdutyorcharge6[]
6[(e) in case of clearance of goods through the Customs Computerized System, on self
assessmentorelectronicassessment,thedateofdetection.]
[32A.Fiscalfraud.(1)Ifanyperson,inconnectionwithanymatterrelatedtocustomscauses
to submit documents including those filed electronically, which are concocted, altered, mutilated,
false,forged,temperedorcounterfeittoafunctionaryofcustoms
(b)declaresinthe5[goodsdeclaration]electronicallyfiledcustomsdeclaration,thenameand
addressofanyexporterorimporterwhichisphysicallynonexistentatthegivenaddress
1 Ins.byFinanceAct2011,s.2(w.e.f172014).
2 Subs.byActVof2015,s.2(w.e.f172015).
3 Subs.byActXVIof2011s.2(w.e.f172011).
4 InsbyFinanceActof2013,s.2(w.e.f172013).
5 Subs.byActIIIof2006,s.8.
6 Added,subs.andins.byActXVIof2010,s.3(w.e.f172010).

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 (c) declares in the 1[goods declaration] electronically filed customs declaration, an untrue
information regarding 2[payment of duties and taxes through selfassessment,] description,
quantity,quality,originandvalueofgoods
(d)alters, mutilates or suppresses any finding of the customs functionary on any document or in the
computerizedrecordor
(e)attempts,abetsorconnivesinanyactionmentionedinclauses(a),(b),(c)and(d)above,heshall
beguiltyofanoffenceunderthissection.
(2)Where,byanyreasonasreferredtoinsubsection(1)asaforesaid,anydutyortaxchargedorfeeor
fine and penalty levied under any provision of law has not been levied or has been short levied or has been
refunded,thepersonliabletopayanyamountonthataccountshallbeservedwithanoticewithinaperiodof
180daysofthedateofdetectionofsuchcustomdutyandtaxfraud,requiringhimtoshowcauseastowhyhe
shouldnotpaytheamountspecifiedinthenoticealongwithanyotheramountimposedasfineorpenaltyunder
theprovisionsofthisAct.
(3) The appropriate Adjudicating Officer, after considering the written or verbal representation of such
person,maydeterminetheamountofdutyortaxchargeableorfeepayablebysuchpersonwhichshallinno
caseexceedtheamountspecifiedinthenoticeandsuchpersonshallpaytheamountsodeterminedbesidesthe
fineorpenaltyorboth.
32B.Compoundingofoffence.Notwithstandinganythingcontainedinsection32and32Aoranyother
provision of this Act, where any person has committed a duty or tax fraud, the Collector may, with the prior
approval of the Board, either before or after the institution of any proceedings for recovery of duty or tax,
compoundtheoffenceifsuchpersonpaystheamountofdutyortaxduealongwithpenaltyasisdetermined
undertheprovisionsofthisAct.
33.Refundtobeclaimedwithinoneyear.(1)Norefundofanycustomsdutiesorchargesclaimedto
havebeenpaidoroverpaidthroughinadvertence,errorormisconstructionshallbeallowed,unlesssuchclaim
ismadewithinoneyearofthedateofpayment3[:]
3[Provided that no refund shall be allowed under this section if the sanctioning authority is satisfied that

incidenceofcustomsdutyandotherlevieshasbeenpassedontothebuyerorconsumer.]
(2) In the case of provisional payments made under section 81, the said period of one year shall be
reckonedfromthedateoftheadjustmentofdutyafteritsfinalassessment.
4(3) In the case where refund has become due in consequence of any decision or judgment by any

appropriateofficerofCustomsortheBoardortheAppellateTribunalortheCourt,thesaidperiodofoneyear
shallbereckonedfromthedateofsuchdecisionorjudgment,asthecasemaybe.]
34. Power to give credit for, and keep accountcurrent of duties and charges. An officer of
customs, not below the rank of Assistant Collector 4[* * *] of customs may, in the case of any
mercantilefirmorpublicbody,ifhesothinksfit,insteadofrequiringpaymentofcustomsdutiesorchargesas
and when they become due, keep with such firm or body an accountcurrent of such duties and
charges, which account shall be settled at intervals of not exceeding one month, and such firm or body shall
makeadepositorfurnishasecuritysufficientintheopinionofthatofficertocovertheamountwhichmayat
anytimebepayablebyitinrespectofsuchdutiesorcharges.
1 Subs.byActIIIof2006,s.8.
2 Added,Subs.andinsbyActXVIof2010,s.3(w.e.f172010)
3 Subs.andaddedbyActIof2009,s.2(w.e.f172009).
4 InsandomittedbyFinanceActXVIof2011,s.2(w.e.f172011)

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CHAPTERVI
DRAWBACK
35.Drawbackoftheexportonimportedgoods.Subjecttothesubsequentprovisionsof
this Chapter and the rules, when any goods, capable of being easily identified, which have been
importedintoPakistananduponwhichcustomsdutieshavebeenpaidonimportation,areexported
toanyplaceoutsidePakistanorasprovisionsorstoresforuseonboardaconveyanceproceedingto
aforeignterritory,seveneightofsuchdutiesshallberepaidasdrawback,subjecttothefollowing
conditions,namely:
(1) the goods are identified to the satisfaction of an officer of customs not below the rank of
Assistant Collector 1[* * *] of Customs at the customs station, to be the same as had been
imported,and
(2)thegoodsareenteredforexportwithintwoyearsofthedateoftheirimportation,asshownby
therecordsofthecustomhouseorifsuchtimeisextendedbytheBoardortheCollectorofCustoms
forsufficientcausewithinsuchextendedtime:
Provided that the Collector of Customs shall not extend the time beyond three years of the
importationofsuchgoods.
Explanation.Forthepurposesofthissection,thegoodsshallbedeemedtohavebeenenteredfor
export on the date on which the 1[goods declaration] is delivered to the appropriate officer under
section131.
36. Drawback on goods taken into use between importation and exportation.
Notwithstandinganythingcontainedinsection35,therepaymentofdutyasdrawbackinrespectof
goodswhichhavebeentakenintousebetweentheirimportationandsubsequentexportationshallbe
madeinaccordancewiththeprovisionsoftherulesmadeinthatbehalf.
37. Drawback on goods used in the manufacture of goods which are exported. Where it
appears to the Board that in respect of goods of any class or description manufactured in Pakistan
andexportedtoanyplaceoutsidePakistan,adrawbackofcustomsdutiesshouldbeallowedonany
importedgoodsofaclassordescriptionusedinthemanufactureofsuchexportedgoods,theBoard
may,bynotificationintheofficialGazette,directthatdrawbackshallbeallowedinrespectofsuch
importedgoodstosuchextentandsubjecttosuchconditionasmaybeprovidedintherules.
38. Power to declare what goods are identifiable and to prohibit drawback in case of
specifiedforeignterritory.(1)TheBoardmay,fromtimetotime,bynotificationinthe
official Gazette, declare what goods shall, for the purposes of this Chapter, be deemed to be not
capableofbeingeasilyidentified.
(2) The Federal Government may, from time to time, by notification in the official Gazette,
prohibitthepaymentofdrawbackupontheexportationofgoodsoranyspecifiedgoodsorclassof
goodstoanyspecifiedforeignportorterritory.
1 Omittedandsubs.byActIIIof2006,s.8.

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39. When no drawback allowed. Notwithstanding anything hereinbefore contained, no

drawbackshallbeallowed
(a) upon goods which are required to be included in the export manifest and are not so
included,or
(b)whentheclaimisfordrawbackamounting,inrespectofanysingleshipment,tolessthan
1[orequalto]hundredrupees,or
(c)unlesstheclaimfordrawbackhasbeenmadeandestablishedatthetimeofexport.
40.Timeofpaymentofdrawback.Nosuchpaymentofdrawbackshallbemadeuntilthevessel
carryingthegoodshasputouttoseaorotherconveyancehasleftPakistan.
41.Declarationbypartiesclaimingdrawback.Everyperson,orhisdulyauthorizedagent,
claiming drawback on any goods duly exported, shall make and subscribe a declaration that such
goodshavebeenactuallyexportedandhavenotbeenrelandedandarenotintendedtoberelandedat
any place in Pakistan and that such person was at the time of entry outwards and export and
continuestobeentitledtodrawbackthereon.

___________

1 Subs.byActIVof2007,s.8(w.e.f172007).

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CHAPTERVII
ARRIVALANDDEPARTUREOFCONVEYANCE
42.Arrivalofconveyance.(1)ThepersoninchargeofaconveyanceenteringPakistanfrom
any place outside Pakistan shall not cause or permit the conveyance to call or to land in the first
instanceatanyplaceotherthanacustomsstation.
(2) The provisions of subsection (1) shall not apply in relation to any conveyance which is
compelledbyaccident,stressofweatherorotherunavoidablecausetocall,orlandataplaceother
thanacustomsstationbutthepersoninchargeofanysuchconveyance
(a)shallimmediatelyreportitsarrivaltothenearestofficerofcustomsortheofficerin
charge of the policestation and shall on demand produce before him either the cargo
bookorthemanifestorthelogbookbelongingtosuchconveyance
(b) shall not, without the consent of any such officer, permit any goods carried in the
conveyance to be unloaded from, or any of the crew or passengers to depart from its
vicinity
(c)shall comply with any direction given by such officer with respect at any such
goods and no passenger or member of the crew shall, without the consent of any such
officer,leavethevicinityoftheconveyance:
Providedthatnothinginthissectionshallprohibitthedepartureofanypassengerofmember
ofthecrewfromthevicinityof,ortheremovalofgoodsfrom,theconveyancewheresuchdeparture
orremovalisnecessaryforreasonsofhealth,safetyorthepreservationoflifeorproperty:
Providedfurtherthatthepersoninchargeofaconveyance,thatisenroutetoPakistanfroma
pointoutsidePakistanshall,unlessotherwiseapprovedbytheCollector,
(a)givetotheCustoms,insuchformandmanner(forexample,inanelectronicform
andmanner)asmaybeapprovedinwritingbytheCollector(eithergenerallyorfor
aparticularcaseorclassofcases),suchadvancenoticeasmaybeprescribedforanyor
allofthefollowingmatters,namely:
(i)theimpendingarrivaloftheconveyance
(ii)itsvoyage
(iii)itscrew
(iv)itspassengers
(v)itscargofordischargewithinPakistanwhethercommercialornoncommercial
(vi)itscommercialcargonotintendedfordischargewtihinPakistan,ifany
(vii)theCustomsstationatwhichtheconveyancewillarriveand

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(b)orarrivingwithinPakistan,proceeddirectlytothatCustomsstationunlessdirected
elsewherebyanappropriateCustomsofficer.]
(3)Theowneroroperatoroftheconveyance,referredtoinsubsection(1),oranagentofthe
owner,mayprovidetheinformationreferredtoinparagraph(a)ofthatsubsectiontotheCustomson
behalfofthepersoninchargeoftheconveyance:
Providedthattheprovisionsofsubsection(1)and(2)shallapplyto,
(a)aconveyancethathasarrivedinPakistanfromapointoutsidePakistan
(b)aconveyancedepartingfromPakistanforapointoutsidePakistan
(c) a conveyance that is within Pakistan and that is carrying international cargo or
internationalcreworanyinternationalpassenger,whetherornottheconveyanceisalso
carryingdomesticcargo
(d)anyotherconveyancethatiswithinPakistanandthataCustomsofficerhasreasonable
cause to suspect has been, or is about to be, involved in the commission of an offence
under this Act or the importation or exportation of any dutiable, prohibited, restricted,
notifiedorconfiscatedgoods.
(4)Thepersoninchargeof,theownerofgoods,anymemberofthecrewof,anypassengeron,a
conveyancetowhichthissubsectionapplies,shall,
(a)answeranyquestionaskedbyacustomsofficerunderthisActrelatingtotheconveyance
anditsvoyageandanypersonsorgoodsthatareorhavebeencarriedbytheconveyance
and
(b) produce forthwith, at the request of any Customs officer, any documents within that
personspossessionorcontrolrelatingtoanyofthosematter.
43.Deliveryofimportmanifestinrespectofavessel.(1)TheBoardmay,bynotificationin
theofficialGazette,fixaplacebeyondwhichnovesselarrivingshallpassuntilanimportmanifest
hasbeendeliveredtoCustomsorotherpersondulyauthorizedtoreceiveinsuchform,mannerand
timeastheBoardmayprescribe.
(2)Onreceiptofsuchimportmanifestthevesselmayproceedtocomebeyondthefixedplace.
NopilotshallbringavesselintocustomsportwithouthavingbeensoauthorizedbyCustoms.
(3) If any vessel arrives at any customsport in which a place has not been so fixed, master of
suchvesselshall,withintwentyfourhoursafterarrivalofsuchvessel,deliveranimportmanifestto
CustomsinsuchformandmannerastheBoardmayprescribe.
(4) Notwithstanding anything contained in subsection (3), an import manifest may be
deliveredinanticipationofthearrivalofavessel.

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44.Deliveryofimportmanifestinrespectofaconveyanceotherthanavessel.Theperson
incharge of a conveyance other than a vessel shall 1[before arrival or], within twentyfour hours
afterarrivalthereofatalandcustomsstationorcustomsairport,asthecasemaybe,deliver1[orfile
electronically]animportmanifesttotheappropriateofficer.
45.Signatureandcontentsofimportmanifestandamendmentthereof. (1) Every manifest
deliveredundersection43orsection44shallbesignedbythepersoninchargeoftheconveyance
or his duly authorized agent and shall specify all goods imported in such conveyance showing
separately all goods, if any, intended to be landed, transshipped, transited or taken into another
customsstation or to a destination outside Pakistan and stores intended for consumption at the
customsstationorontheoutwardvoyageorjourney,andshallbemadeoutinsuchformandcontain
suchfurtherparticularsastheBoardmayfromtimetotimedirect:
ProvidedthattheCollectorofCustoms,throughaspecialorder,onsuchtermsandconditions
ashemaydeemfittoimpose,mayallowacceptanceofdigitalsignaturesinsteadofmanual
ones,onelectronicallytransmittedimportmanifest.
(2)Theappropriateofficershallpermitthepersoninchargeofaconveyanceorhis
dulyauthorizedagenttocorrectanyobviouserrorintheimportmanifestortosupplyanyomission
whichintheopinionofsuchofficerresultsfromaccidentorinadvertence,byfurnishinganamended
orsupplementaryimportmanifestorbymakinganamendmentelectronicallyandshalllevythereon
suchfeesastheBoardfromtimetotimedirects.
(3)Exceptasprovidedinsubsection(2),noimportmanifestshallbeamended.
46.Dutyofpersonreceivingimportmanifest.Thepersonreceivinganimportmanifestunder
section43orsection44shallcountersignthesameandenterthereonsuchparticularsastheCollector
ofCustomsfromtimetotimedirects:
Provided that no countersignatures shall be required in respect of an import manifest filed
electronically.
47. Bulk not to be broken until manifest, etc., delivered and vessel entered inwards. No
vesselarrivinginanycustomsportshallbeallowedtobreakbulk,untilanimportmanifesthasbeen
delivered as hereinbefore provided or until copy of such manifest together with an application for
entryofsuchvesselinwards,hasbeenpresentedbythemastertotheappropriateofficerandanorder
hasbeengiventhereonforsuchentry.
48. Power to require production of documents and ask questions.(1) When an import
manifestispresented,thepersoninchargeofaconveyanceorhisdulyauthorizedagent,ifrequired
sotodobytheappropriateofficer,shalldelivertotheofficerthebillofladingorthebilloffreightor
a copy thereof for every part of cargo or goods laden on board, journey logbook and any port
clearance,docketorotherpapergrantedinrespectofsuchconveyanceattheplacefromwhichitis
statedtohavecome,andshallanswerallsuchquestionsrelatingtotheconveyance,goods,crewand
voyageorjourneyasareputtohimbysuchofficer.
1 Ins.byActIof2009,s.2(w.e.f172009).

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(2) The appropriate officer may, if any requisition or question made or put by him under this
sectionisnotcompliedwithoranswered,refusetograntpermissiontoavesseltobreakbulkandto
otherconveyancetolandtheimportedgoods,asthecasemaybe.
49. Special pass for breaking bulk.Notwithstanding anything contained in section 47 and
subject to rules, the appropriate officer may grant, prior to receipt of the import manifest and the
entryinwardsofavessel,aspecialpasspermittingbulktobebroken.
50.Orderforentryoutwardsorloadingofgoodstobeobtainedbeforeexportgoodsare
loaded.(1)Nogoodsotherthanpassengers'baggageandmailbagsshallbeloadedonaconveyance
until
(a)inthecaseofavessel,awrittenapplicationforentryofsuchvesseloutwards,subscribed
bythemasterofsuchvessel,hasbeenmadetotheappropriateofficerandanorderhas
beengiventhereonforsuchentryand
(b)inthecaseofanyotherconveyance,awrittenapplicationforauthoritytoloadthegoods
subscribedbythepersoninchargeoftheconveyancehasbeenmadetotheappropriate
officerandanorderhasbeengiventhereonauthorizingtheloading.
(2) Every application made under this section shall specify the particulars as prescribed by the
Board.
51.Novesseltodepartwithoutportclearance.(1)Novessel,whetherladenorinballast,shall
departfromanycustomsportuntilaportclearancehasbeengrantedbytheappropriateofficer.
(2)Nopilotshalltakechargeofanyvesselproceedingtosea,unlessthemasterofsuchvessel
producesaportclearance.
52.Noconveyanceotherthanvesseltoleavewithoutpermission.Noconveyanceother
thanavesselshalldepartfromalandcustomsstationorcustomsairportuntilawrittenpermissionto
thateffecthasbeengrantedbytheappropriateofficer.
53.Applicationforportclearanceofvessels.(1)Everyapplicationforportclearanceshallbe
madebythemasterofavesselatleasttwentyfourhoursbeforetheintendeddepartureofthevessel:
Provided that the Collector of Customs or an officer authorized by him in this behalf may for
specialreasonstoberecordedallowashorterperiodforthedeliveryofthesaidapplication.
(2)Themastershall,atthetimeofapplyingforportclearance,
(a)delivertotheappropriateofficeranexportmanifestinduplicateinsuchformasmayfrom
timetotimebeprescribedbytheBoardsignedbysuchmasterspecifyingallgoodstobe
exportedinthevesselandshowingseparatelyallgoods

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andstoresenteredintheimportmanifest,andnotlandedorconsumedonboardortransshipped:
ProvidedthattheCollectorofCustoms,throughaspecialorgeneralorder,onsuchtermsand
conditionsashemaydeemfittoimpose,mayallowacceptanceofdigitalsignatures,inlieuofthe
manualones,onelectronicallytransmittedexportmanifest.
(b)delivertotheappropriateofficersuch1[***]goodsdeclarationorotherdocumentsas
such officer acting under the general instructions of the Collector of Customs requires
and
(c)answersuchquestionsrespectingthedepartureanddestinationofthevesselasareputto
himbytheappropriateofficer.
(3) The provisions of section 45 relating to the amendment of import manifests shall,
mutatismutandis,applyalsotoexportmanifestsdeliveredunderthissectionorundersection54.
54. Conveyances other than vessels to deliver documents and answer questions before
departure.The personincharge of a conveyance other than a vessel or his duly authorized agent
shall
(a)delivertotheappropriateofficeranexportmanifestinduplicateinsuchformasmayfrom
time to time be prescribed by the Board signed by the personincharge or the agent
specifyingallgoods
orstoresenteredintheimportmanifest,andnotlandedortransshippedorconsumedon
boardtheconveyance
(b)delivertotheappropriateofficersuchbillsofexportorgoodsdeclarationorother
documents as such officer acting under the general instructions of the Collector of
Customsrequiresand
(c)answersuchquestionsrespectingthedepartureanddestinationoftheconveyanceasare
puttohimbytheappropriateofficer.
55. Power to refuse port clearance to vessels or permission for departure to other
conveyance.(1)Theappropriateofficermayrefusetogiveportclearancetoavesselorpermission
fordeparturetoanyotherconveyanceuntil
(a)theprovisionsofsection53orsection54,asthecasemaybe,havebeencompliedwith
(b)allstationorportduesandotherchargesandpenaltiespayableinrespectofsuchvessel,
or by the owner or master thereof, or in respect of such other conveyance by the
owner or personincharge thereof, and all taxes, duties and other dues payable in
respectofanygoodsloadedtherein,havebeendulypaid,ortheirpaymentsecured
bysuchguarantee,orbysuchdepositatsuchrate,assuchofficerdirects
1 OmittedbyActIIIof2006,s.8.

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(c) where any export goods have been loaded without payment or securing payment as
aforesaid of all taxes, duties and other dues payable in respect thereof or in
contraventionofanyprovisionofthisActortherulesorofanyotherlawforthetime
beinginforcerelatingtoexportofgoods.
(i)suchgoodshavebeenunloaded,or
(ii) where the appropriate officer is satisfied that it is not practicable to unload such
goods, the personincharge or his duly authorized agent has given an undertaking
securedbysuchguaranteeordepositofsuchamountastheappropriateofficermay
direct,forbringingbackthegoodstoPakistan
(d)theagent,ifany,deliverstotheappropriateofficeradeclarationinwritingtotheeffect
that he will be liable for any penalty imposed under clause 24 of the Table under sub
section(1)ofsection156andfurnishessecurityforthedischargeofthesame
(e)theagent,ifany,deliverstotheappropriateofficeradeclarationinwritingtotheeffect
thatsuchagentisanswerableforthedischargeofallclaimsfordamageorshortdelivery
which may be established by the owner of any goods comprised in the import cargo in
respectofsuchgoods.
(2) An agent delivering a declaration under clause (d) of subsection (1) shall be liable to all
penaltieswhichmightbeimposedonthepersoninchargeofsuchconveyanceunderclause24ofthe
Tableundersubsection(1)ofsection156andanagentdeliveringadeclarationunderclause(e)of
subsection(1)shallbeboundtodischargeallclaimsreferredtoinsuchdeclaration.
56. Grant of port clearance or permission for departure.When the appropriate officer is
satisfiedthattheprovisionsofthisChapterrelatingtothedepartureofconveyancehavebeenduly
compliedwith,heshallgrantaportclearancetothemasterofthevesselorawrittenpermissionfor
departuretothepersoninchargeofanyotherconveyanceandshallreturnatthesametimetosuch
masterorpersoninchargeonecopyofthemanifestdulycountersignedbytheappropriateofficer.
57. Grant of port clearance or permission for departure on security of agent.
Notwithstandinganythingcontainedinsection55orsection56andsubjecttorules,theappropriate
officermaygrantaportclearanceinrespectofavesselorpermissionfordepartureinrespectofany
other conveyance, if the agent furnishes such security as such officer deems sufficient for duly
delivering within ten days from the date of such grant, the export manifest and other documents
specifiedinsection53,orsection54,asthecasemaybe.
58. Power to cancel portclearance or permission for departure.(1) For the purpose of
securing compliance with any provision of this Act or the rules or any other law, the appropriate
officermayatanytime,whilethevesseliswithinthelimitsofanyportoranyother

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conveyanceiswithinthelimitsofanystationorairportorwithinPakistanterritory,demandthe
returnofportclearanceorthewrittenpermissionfordeparture,asthecasemaybe.
(2)Anysuchdemandmaybemadeinwritingormaybecommunicatedtothepersoninchargeof
theconveyancebywireless,and,ifmadeinwritingitmaybeserved,bydeliverytothepersonin
chargeorhisagentpersonallyor
(a)byleavingitatthelastknownplaceofabodeofsuchpersonoragentor
(b)byleavingitonboardtheconveyancewiththepersonappearingtobeinchargeor
commandthereof.
(3)Whereademandforthereturnofaportclearanceorofapermissionfordepartureismadeas
aforesaid,theportclearanceorpermissionshallforthwithbecomevoid.
59.ExemptionofcertainclassesofconveyancefromcertainprovisionsofthisChapter.(1)
Theprovisionsofsection44,52,and54shallnotapplytoaconveyance,otherthanavessel
whichcarriesnogoodsotherthanthebaggageofitsoccupants.
(2) The Federal Government may, by notification in the official Gazette, exempt conveyances
belonging to Government or any foreign Government from all or any of the provisions of this
Chapter.
_______

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CHAPTERVIII
GENERALPROVISIONSAFFFECTINGCONVEYANCESATCUSTOMSSTATIONS
60. Power to depute officers of customs to board conveyances.At any time while a
conveyance is in a customsstation or is proceeding towards such station, the appropriate officer
maydeputeoneormoreofficersofcustomstoboardtheconveyance,andeveryofficerso
deputedshallremainonboardsuchconveyanceforsuchtimeastheappropriateofficermayconsider
necessary.
61. Officer to be received and accommodation to be provided. Whenever an officer of
customsissodeputedtobeonboardanyconveyance,thepersoninchargeshallbeboundtoreceive
himonboardandprovidehimwithsuitableaccommodationandadequatequantityoffreshwater.
62.Officer'spowerofaccess,etc.__(1)Everyofficerdeputedasaforesaidshallhavefreeaccess
toeverypartoftheconveyanceandmay
(a)causeanygoodstobemarkedbeforetheyareunloadedfromtheconveyance
(b)lockup,seal,markorotherwisesecureanygoodscarriedintheconveyanceoranyplace
orcontainerinwhichtheyarecarriedor
(c)fastendownanyhatchwayorentrancetothehold.
(2) If any box, place or closed receptacle in any such conveyance be locked, and the key be
withheld,suchofficershallreportthesametotheappropriateofficer,whomaythereuponissuetothe
officer on board the conveyance, or to any other officer under his authority, a written order for
search.
(3) On production of such order, the officer empowered thereunder may require that any such
box, place or closed receptacle be opened in his presence and if it be not opened upon his
requisition,hemaybreakopenthesame.
63.Sealingofconveyance.ConveyancescarryingtransitgoodsfordestinationsoutsidePakistan
orgoodsfromsomeforeignterritorytoacustomsstationorfromacustomsstationtosomeforeign
territorymaybesealedinsuchcasesandinsuchmannerasmaybeprovidedintherules.
64.Goodsnottobeloadedorunloadedorwaterborneexceptinpresenceofofficer.Save
wheregeneralpermissionisgivenundersection67orwithbaggageorballasturgentlyrequiredtobe
loadedforthevesselssafety,shallbeshippedorwaterbornetobeshippedordischargedfromany
vessel,inanycustomsport,noranygoodsexceptpassengersbaggageshallbeloadedinorunloaded
fromanyconveyanceotherthanavesselatanylandcustomsstationorcustomsairportexceptinthe
presenceofanofficerofcustoms.

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65. Goods not to be loaded or unloaded or passed on certain days or at certain times.
Exceptwiththepermissioninwritingoftheappropriateofficerandonpaymentofsuchfees
asmaybeprescribedbytheBoardnogoods,otherthanpassengersbaggageormailbags,shallin
anycustomsportbedischarged,orbeshippedorwaterbornetobeshippedorshallbeloadedor
unloadedorpassedatanylandcustomsstationorcustomsairport
(a)onanypublicholidaywithinthemeaningofsection25oftheNegotiableInstrumentsAct,
1881 (XXVI of 1881), or on any day on which the discharge or shipping of cargo at
customsport or loading, unloading passage or delivery of cargo at any land customs
stationorcustomsairport,asthecasemaybe,isprohibitedbytheBoardbynotification
intheofficialGazetteor
(b)on any day except between such hours as the Board may, from time to time, by a like
notification,appoint1[:]
1[Provided that where the Customs Computerized System is in operation, all loading and

dischargemaybeallowedbytheCollectorofCustomsroundtheclockandonalldays.]
66. Goods not to be loaded or unloaded except at approved places. Save where general
permission is given under section 67 or with permission in writing of the appropriate officer, no
imported goods shall be unloaded or goods for export loaded at any place other than a place duly
approvedunderclause(b)ofsection10fortheunloadingorloadingofsuchgoods.
67.Powertoexemptfromsections64and66.Notwithstandinganythingcontainedinsection
64orsection66,theBoardmay,bynotificationintheofficialGazette,givegeneralpermissionfor
goodstobeloadedatanycustomsstationfromanyplacenotdulyappointedforloadingandwithout
thepresenceorauthorityofanofficerofcustoms.
68.Boatnote.(1)Whenanygoodsarewaterborneforthepurposesofbeinglandedfromany
vessel and warehoused or cleared for homeconsumption, or of being shipped for exportation on
board any vessel, there shall be sent, with each boatload or other separate despatch, a boatnote
specifyingthenumberofpackagessosentandthemarksornumberorotherdescriptionthereof.
(2)Eachboatnoteforgoodstobelandedshallbesignedbyanofficerofthevessel,andlikewise
bytheofficerofcustomsonboard,ifanysuchofficerbeonboard,andshallbedeliveredonarrival
toanyofficerofcustomsauthorizedtoreceivethesame.
(3)Eachboatnoteforgoodstobeshippedshallbesignedbytheappropriateofficerand,
if an officer of customs is on board the vessel on which such goods are to be shipped, shall be
deliveredtosuchofficer,andifnosuchofficerbeonboard,shallbedeliveredtothemasterofthe
vesselortoanofficerofthevesselappointedbyhimtoreceiveit.
(4) The officer of customs who receives any boatnote of goods landed, and the officer of
customs,masterorotherofficerasthecasemaybe,whoreceivesanyboatnoteofgoodsshipped,
shallsignthesameandnotethereonsuchparticularsastheCollectorofCustomsmayfromtimeto
timedirect.
1 Subs.andaddedbyActIIIof2006,s.8.

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(5)TheBoardmayfromtimetotime,bynotificationintheofficialGazette,suspendthe
operationofthissectioninanycustomsportorpartthereof.
69. Goods waterborne to be forthwith landed or shipped.All goods water borne for the
purposeofbeinglandedorshippedshallbelandedorshippedwithoutanyunnecessarydelay.
70.Goodsnottobetransshippedwithoutpermission.Exceptincasesofimminentdanger,no
goodsdischargedintoorloadedinanyboatforthepurposeofbeinglandedorshippedshallbe
transshippedintoanyotherboatwithoutthepermissionofanofficerofcustoms.
71. Power to prohibit plying of unlicensed cargoboats.(1) The Board may declare with
regardtoanycustomsport,bynotificationintheofficialGazettethat,afteradatethereinspecified,
noboatnotdulylicensedandregisteredshallbeallowedtoplyasacargoboatforthelandingand
shippingofmerchandisewithinthelimitsofsuchport.
(2)Inanyportwithregardtowhichsuchnotificationhasbeenissued,theCollectorofCustoms
orotherofficerwhomtheBoardappointsinthisbehalf,may,subjecttorulesandonpaymentofsuch
feesastheBoardmay,bynotificationintheofficialGazette,prescribe,issuelicencesforandregister
cargoboats,orcancelthesame.
72.Plyingofshipsoflessthanonehundredtons.(1)EveryboatbelongingtoaPakistaniship
andeveryothervesselnotexceedingonehundredtons,shallbemarkedinsuchmannerasmaybe
prescribedbyrules.
(2)Plyingofalloranyclassordescriptionofvesselsoflessthanonehundredtons,whetherin
sea or inland waters, may be prohibited or regulated or restricted as to the purposes and limits of
plyingbyrules.
72A.Responsibilitiesofpersoninchargeormasterofaconveyance,agentandownerofthe
conveyance.Thepersoninchargeoftheconveyance,master,agentforconveyanceandownerofthe
conveyance shall jointly and individually be responsible to submit the following information to the
CollectorofCustoms,namely:
(a)loadingorunloadingofanycontainerofpackage,etc.,whichisbelievedtocontainany
othergoodsorhasdifferentweightorquantityorfreightthandeclaredinthebillof
ladingoranyotherdocumentintheknowledgeofsuchperson
(b)thenameandfulladdresswithtelephonenumberofthepersonwhostuffedthegoodsin
thecontainerifheisotherthantheactualownerofthegoods
(c)thenameandfulladdresswithtelephonenumberofthepersonwhoissuedaconsignment
noteorthehousebillofladingincaseofapersonotherthanlicencedbythecustomsas
Customsagentand
(d)full details and photo copies of corrigendum or instructions issued by the owner of the
goods or by the other persons for change in the name of consignee or consignor or
destination or regarding weight, value, description and quantity of the goods loaded on
theconveyancearrivingorleavingPakistan
__________

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CHAPTERIX
DISCHARGEOFCARGOANDENTRYINWARDSOFGOODS
73. Discharge of cargo by vessels may commence on receipt of due permission. When an
order for entry inwards of any vessel which has arrived in any customsport or a special pass
permitting such vessel to break bulk has been given, discharge of the cargo of such vessel may be
proceededwith.
74.Dischargeofgoodsbyconveyancesotherthanvessels.Whenonarrivalofaconveyance
other than a vessel at a land customsstation or customsairport the person incharge of such
conveyance has delivered the import manifest under section 44 and the documents required under
section48,heshallforthwithtaketheconveyanceorcauseittobetakentotheexaminationstation
atthelandcustomsstationorcustomsairportandremoveorcausetoberemovedallgoodscarried
in such conveyance to the customhouse in the presence of the appropriate officer or some person
dulyauthorizedbyhiminthatbehalf.
75. Imported goods not to be unloaded unless entered in the import manifest. (1) No
importedgoodsrequiredtobeshownintheimportmanifestshall,exceptwiththepermissionofthe
appropriate officer, be unloaded from any conveyance at any customsstation unless they are
specifiedintheimportmanifestoramendedorsupplementaryimportmanifestforbeingunloadedat
thatcustomsstation.
(2) Nothing in this section shall apply to the unloading of baggage accompanying a
passengeroramemberoracrewormailbags.
76.Procedureinrespectofgoodsnotunloadedbyvesselswithintimeallowed.
(1) (a) If any goods imported by a vessel (except such as have been shown in the import
manifestasnottobeunloaded)arenotunloadedwithinsuchperiodasisspecifiedinthe
bill of lading or if no period is so specified, within such number of working days, not
exceeding fifteen, after entry of the vessel as the Board may from time to time by
notificationintheofficialGazetteappoint,or
(b)ifthecargoofanyvessel,exceptingasmallquantityofgoods,hasbeendischargedbefore
theexpirationoftheperiodsospecifiedorappointed,themasterofsuchvesselor,onhis
application,theappropriateofficermaythencarrysuchgoodstothecustomhouse,there
toremainforentry.
(2)Theappropriateofficershallthereupontakechargeof,andgrantreceiptsfor,suchgoodsand
ifnoticeinwritinghasbeengivenbythemasterofsuchvesselthatgoodsaretoremainsubjecttoa
lienforfreight,primage,generalaverage,orotherchargesofastatedamount,theappropriateofficer
shallholdsuchgoodsuntilhereceivesnoticeinwritingthatthesaidchargeshavebeenpaid.

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77.Powertolandsmallparcelsandholdunclaimedparcels.(1)Atanytimeafterthearrival
ofanyvessel,theappropriateofficermay,withtheconsentofthemasterofsuchvessel,causeany
smallpackageorparcelofgoodstobecarriedtothecustomhousetheretoremainforentryincharge
oftheofficersofcustoms,duringtheremainderoftheworkingdaysallowedunderthisAct,forthe
landingofsuchpackageorparcel.
(2)Ifanypackageorparcelsocarriedtothecustomhouseremainsunclaimedonthe
expirationofthenumberofworkingdayssoallowedforitsunloading,oratthetimeof
clearanceoutwardsofthevesselfromwhichitwasunloaded,themasterofsuchvesselmaygive
such notice as is provided in section 76, and the officerincharge of the customhouse shall
thereuponholdsuchpackageorparcelasprovidedinthatsection.
78. Power to permit immediate discharge.(1) Notwithstanding anything contained in
sections 74,76 and 77, the appropriate officer in any customsstation to which the Board, by
notificationintheofficialGazette,declaresthissectiontoapply,maypermitthemasterofanyvessel
immediatelyonreceiptofanorderundersection47oraspecialpassundersection49,ortheperson
incharge of a conveyance other than a vessel on receipt of the import manifest, to discharge the
goodsimportedbysuchconveyance,oranyportionthereof,intothecustodyofhisagent,ifhebe
willingtoreceivethesame,forthepurposeofunloadingthesameforthwith
(a)atthecustomhouse,oratanyspecifiedlandingplaceorwharfor
(b)atanylandingplaceorwharfbelongingtotheportcommissioners,porttrust,railwaysor
otherpublicbodyorcompanyor
(c) for giving it in the custody of such person as may be approved by the Collector of
Customs.
(2)Anyagentsoreceivingsuchcargoorportionshallbeboundtodischargeallclaimsfordamage
orshortdeliverywhichmaybeestablishedinrespectofthesamebytheownerthereof,andshallbe
entitledtorecoverfromsuchownerhischargesforservicerendered,butnotforcommissionorthe
like,whereanyagentfortheunloadingofsuchcargoorportionhasbeenpreviouslyappointedbythe
ownerandsuchappointmentisunrevoked.
(3) The appropriate officer shall take charge of all goods discharged under clause (a) of sub
section(1)andotherwiseproceedinrelationtheretoasprovidedinsections76and82.
(4)Apublicbodyorcompanyorpersonatwhoselandingplaceorwharforplaceofstorageany
goodsaredischargedunderclause(b)orclause(c)ofsubsection(1)shallnotpermitthesameto
be removed or otherwise dealt with except in accordance with the order in writing of the
appropriateofficer.
79.Declarationandassessmentforhomeconsumptionorwarehousing.1[(1)Theownerof
anyimportedgoodsshallmakeentryofsuchgoodsforhomeconsumptionorwarehousing2[ortrans
shipment]orforanyotherapprovedpurposes,withinfifteendaysofthearrivalofthegoods,by,
1 Subs.byActIIIof2006,s.8.
2 Ins,addedbyActVof2015,s.2(w.e.f172015).

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(a)filingatruedeclarationofgoods,givingthereincompleteandcorrectparticularsofsuch
goods,dulysupportedbycommercialinvoice,billofladingorairwaybill,packinglistor
anyotherdocumentrequiredforclearanceofsuchgoodsinsuchformandmannerasthe
Boardmayprescribeand
(b)assessingandpayinghisliabilityofduty,taxesandotherchargesthereon,incaseof
aregistereduseroftheCustomsComputerizedSystem:
1[Providedthatif,incaseofusedgoods,beforefilingofgoodsdeclaration,theownermakesa

requesttoanofficerofcustomsnotbelowtherankofanAdditionalCollectorthatheisunable,for
wantoffullinformation,tomakeacorrectandcompletedeclarationofthegoods,thensuch
officersubjecttosuchconditionsashemaydeemfit,maypermittheownertoexaminethegoods
andthereaftermakeentryofsuchgoodsbyfilingagoodsdeclarationafterhavingassessedandpaid
hisliabilitiesofduties,taxesandothercharges:]
Providedfurtherthatnogoodsdeclarationshallbefiledpriortotendaysoftheexpectedtimeof
arrivalofthevessel.]
2[Explanation. For the purposes of this clause, the assessment and paying of duty, taxes and

otherchargesinrespectoftransshipmentshallbeattheportofdestination.].
(2)Ifanofficer,notbelowtherankofAdditionalCollectorofCustoms,issatisfiedthattherate
ofcustomsdutyisnotadverselyaffectedandthattherewasnointentiontodefraud,hemay,in
exceptional circumstances and for reasons to be recorded in writing, permit, substitution of a
goodsdeclarationforhomeconsumptionforagoodsdeclarationforwarehousingorviceversa.
(3)AnofficerofCustoms,notbelowtherankofAssistantCollectorofCustoms,mayincaseof
goodsrequiringimmediatereleaseallowreleasethereofpriortopresentationofagoodsdeclaration
subjecttosuchconditionsandrestrictionsasmaybeprescribedbytheBoard.
80. Checking of goods declaration by the Customs.(1) On the receipt of goods declaration
undersection79,anofficerofCustomsshallsatisfyhimselfregardingthecorrectnessof
the particulars of imports, including declaration, assessment, and in case of the Customs
ComputerizedSystem,paymentofduty,taxesandotherchargesthereon.
(2)AnofficerofCustomsmayexamineanygoodsthathemaydeemnecessaryatany
timeaftertheimportofthegoodsintothecountryandmayrequisitionrelevantdocuments,asand
whenandinthemannerdeemedappropriate,duringorafterreleaseofthegoodsbyCustoms
(3)Ifduringthecheckingofgoodsdeclaration,itisfoundthatanystatementinsuchdeclaration
or document or any information so furnished is not correct in respect of any matter relating to the
assessment,thegoodsshall,withoutprejudicetoanyotheractionwhichmaybetakenunderthisAct,
bereassessedtoduty3[Taxesandotherchargesleviedtheron].
1 Subs.byActXVIof2010,s.3.(w.e.f172010).
2 Ins.andaddedbyActVof2015,s.2(w.e.f172015).
3 Insandsubs.byFinanceAct2014,s.2(w.e.f172014).

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(4)IncaseoftheCustomsComputerizedSystem,goodsmaybeexamined1[andassessed]onlyon
thebasisofcomputerizedselectivitycriteria.
(5) The Collector may, however, either condone the examination or defer the examination of
importedgoodsorclassofgoodsandcauseittobeperformedatadesignatedplaceashedeemsfit
andpropereitherontherequestoftheimporterorotherwise.
81. Provisional determination of liability.__(1) Where it is not possible for an officer of
Customs during the checking of the goods declaration to satisfy himself of the correctness of the
assessmentofthegoodsmadeundersection79,forreasonsthatthegoodsrequirechemicalorother
testorafurtherinquiry,anofficer,notbelowtherankofAssistantCollectorofCustoms,mayorder
thattheduty,taxesandotherchargespayableonsuchgods,bedeterminedprovisionally:
Provided that the importer, save in the case of goods entered for warehousing, pays such
additionalamountonthebasisofprovisionalassessmentorfurnishesbankguarantee 2[orpayorder]
3[* * *] of a scheduled bank along with an indemnity bond for the payment thereof as the said
officerdeemssufficienttomeetthelikelydifferentialbetweenthefinaldeterminationofduty1[Taxes
andothercharges]overtheamountdeterminedprovisionally:
Providedfurtherthatthereshallbenoprovisionalassessmentunderthissectionifnodifferential
amount of duty and 1[Taxes and other charges] is paid or secured against bank guarantee 4[or pay
order]3[***].
5[(2)Whereanygoodsareallowedtobeclearedordeliveredonthebasisofsuchprovisional

determination, the amount of duty, taxes and charges correctly payable on those goods shall be
determinedwithinsixmonthsofthedateofprovisionaldetermination:
Provided that the Collector of Customs or, as the case may be, Director of Valuation, may in
circumstances of exceptional nature and after recording such circumstances, extend the period for
finaldeterminationwhichshallinnocaseexceedninetydays6[:]
6[Providedfurtherthatanyperiod,duringwhichtheproceedingsareadjournedonaccountofa

stay order or for want of clarification from the Board or the time taken through
adjournmentbytheimporter,shallbeexcludedforthecomputationofaforesaidperiods.]
(3)Oncompletionoffinaldetermination,theamountalreadypaidorguaranteedshallbe
adjustedagainsttheamountpayableonthebasisoffinaldetermination,andthedifferencebetween
thetwoamountsshallbepaidforthwithtoorbytheimporter,asthecasemaybe.

1 Ins.byActVof2015,s.2(w.e.f172015).
2 Insandsubs.byActIVof2007,s.8(w.e.f172007).
3 OmittedbyFinanceActXXIIof2013,s.2(w.e.f172013).
4 Ins.byActXVIIof2012,s.6(w.e.f172012).
5 Ins.&Subs.byAct.IVof2007,s.8(w.e.f1.07.2007)
6 Subs.andaddedbyActXVIof2010,s.3(w.e.f172010).

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(4). If the final determination is not made with the period specified in sub section (2), the
provisional determination shall, in the absence of any new evidence, be deemed to be the final
determination.
Explanation.__ Provisional assessment means the amount of duties and taxes paid or secured
againstbankguarantee1[Payorder].
2[(5) On completion of final determination under subsection (3) or (4), the appropriate officer

shallissueanorderforadjustment,refundorrecoveryofamountdetermined,asthecasemaybe.]
82.Procedureincaseofgoodsnotclearedorwarehousedortransshippedorexportedor
removedfromtheportwithin 3[twentydays]afterunloadingorfilingofdeclaration.Ifany
goodsarenotclearedforhomeconsumptionorwarehousedortransshippedorarenotloadedonthe
conveyance for export or removed from the port area within 3[twenty days] of their arrival at a
customsstationorwithinsuchextendedperiodnotexceeding 3[ten]days,anofficernotbelowthe
rankofAssistantCollectormayallow,andsuchgoodsmay,aftertheduenoticegiventotheownerif
his address could be ascertained, or after due notice to the carrier, shipping or customs agent,
custodianofthegoods,asthecasemaybe,ifhisaddresscouldnotbeascertained,maybesoldin
auctionortakenintocustodybyCustomsandremovedfromtheporttoaCustomswarehousefor
auctionundertheorderoftheAssistantCollectornotwithstandingthefactthatadjudication
ofthecaseundersection179,oranappealundersection193,or196,oraproceedinginanycourtis
pending:
Providedthat,__
(a)animalsandperishableandhazardousgoodsmay,withthepermissionoftheappropriate
officer,besoldordestroyedatanytime
(b)arms,ammunitionormilitarystoresmaybesoldorotherwisedisposedofatsuchtimeand
place and in such manner as the Board may, with the approval of the Federal
Government,direct
(c)incaseswheregoodsaresoldpendingadjudication,appealordecisionofthecourt,the
proceedsofsaleshallbekeptindepositandifonsuchadjudication,orasthecasemay
be,insuchappealorthedecisionofthecourt,thegoodssoldarefoundnottohavebeen
liabletoconfiscation,theentiresaleproceeds,afternecessarydeductionofduties,taxes
transportation and other charges or duties as provided in section 201, shall be handed
overtotheowner:
ProvidedfurtherthatwhereCustomsremovessuchgoodsfromthepremisesofthecustodianfor
disposal,thechargesduetothecustodianshallbepaidsubsequentlyfromthesaleproceedsof
thegoodsinthemannerasprovidedundersection201:
Providedalsothatnothinginthissectionshallauthorizeremovalforhomeconsumptionofany
dutiablegoodswithoutpaymentofcustomsdutiesthereon.
1 Subs.byFinanceActof2013,s.2(w.e.f172013).
2 AddedbyActXVIof2010,s.3(w.e.f172010).
3 Subs.byActIIIof2006,s.8.

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CHAPTERX
CLEARANCEOFGOODSFORHOMECONSUMPTION
1[83.Clearanceforhomeconsumption.__(1)Whentheownerofanygoodsenteredforhome

consumptionandassessedundersection80or81haspaidtheimportdutyandothercharges,ifany,
in respect of the same the appropriate officer, if he is satisfied that the import of the goods is not
prohibited or in breach of any restrictions or conditions applying to the import of such goods, may
makeanorderfortheclearanceofthesame:
Provided that, at customsstations where the Customs Computerized System is operational the
systemmayclearthegoodsthroughsystemgeneratedclearancedocuments.
(2)Wheretheownerfailstopayimportdutyandotherchargeswithin 1[ten]daysfromthedate
on which the same has been assessed under sections 80, [* * *]2 or 81, he shall be liable to pay
surchargeattherateof 3[KIBORplusthree]percentperannumonimportdutyandothercharges
payableonsuchgoods.
1[***]

1 Subs.andomittedbnyActIIIof2006,s.8.
2 OmittedbyFinanceAct,XXIIof2013,s.2(w.e.f172013).
3 Subs.byActIof2009,s.2(w.e.f172009).

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CHAPTERXI
WAREHOUSING
84. Application to warehouse. When any dutiable goods have been entered for warehousing
andassessedundersection80or81theownerofsuchgoodsmayapplyforleavetodepositthesame
inanywarehouseappointedorlicensedunderthisAct:
ProvidedthattheCollectorofCustoms,forreasonstoberecordedinwriting,maydisallowthe
warehousingofgoodsoranyclassofgoodsorgoodsbelongingtoaparticularimporter.
Providedfurtherthat,atcustomsstationswheretheCustomsComputerizedSystemisoperational
thesystemmayallowremovaltowarehousethroughsystemgeneratedclearancedocuments.
85.Formofapplication.Everysuchapplicationshallbeinwritingsignedbytheapplicant,and
shallbeinsuchformasmaybeprescribedbytheBoard.
86.Submissionofpostdatedchequeandindemnitybond.__(1)Whenanysuchapplicationhas
been made in respect of any goods, the owner of the goods to which it relates shall furnish an
indemnitybondandpostdatedchequeequivalenttothedutyassessedundersection80orsection81
orreassessedundersection109onsuchgoods,
(a)toobservealltheprovisionsofthisActandtherulesinrespectofsuchgoods
(b) to pay on or before a date specified in a notice of demand all duties, taxes, rent and
chargespayableinrespectofsuchgoodstogetherwithsurchargeonthesamefromthe
datesospecifiedattherateof1[KIBORplusthreepercentperannum]orsuchotherrate
asisforthetimebeingfixedbytheBoardand
(c)todischargeallpenaltiesincurredforviolationoftheprovisionsofthisActandtherules
inrespectofsuchgoods.
(2)Everysuchpostdatedchequeshallbeequivalenttothedutiesandtaxesleviableonthegoods
orportionofthegoodsofoneconveyanceonly.
87.Forwardingofgoodstowarehouse.__(1)Whentheprovisionsofsections85and86have
beencompliedwithinrespectofanygoods,suchgoodsshallbeforwardedinchargeofanofficerof
customstothewarehouseinwhichtheyaretobedeposited.
1 Subs.byActIof2009,s.2(w.e.f172009).

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(2) A pass shall be sent with the goods specifying the name of the bonder and the name or
number of the importing conveyance, the marks, numbers and contents of each package, and the
warehouseorplaceinthewarehousewhereintheyaretobedeposited.
88.Receiptofgoodsatwarehouse.(1)Onreceiptofthegoods,thepassshallbeexaminedby
thewarehousekeeper,andshallbereturnedtotheappropriateofficer.
(2) No package, butt, cask or other container shall be admitted into any warehouse unless it
bears the marks and numbers specified in, and otherwise corresponds with, the pass for its
admission.
(3)Ifthegoodsbefoundtocorrespondwiththepass,thewarehousekeepershallcertifytothat
effectonthepass,andthewarehousingofsuchgoodsshallbedeemedtohavebeencompleted.
(4)Ifthegoodsdonotsocorrespond,thefactshallbereportedbythewarehousekeeperforthe
ordersoftheappropriateofficer,andthegoodsshalleitherbereturnedtothecustomhouseincharge
ofanofficerofcustomsorkeptindepositpendingsuchordersasthewarehousekeeperdeemsmost
convenient.
(5)Ifthequantityorvalueofanygoodshasbeenincorrectlystatedinthe1[goodsdeclaration],
duetoinadvertenceorbonafideerror,theerrormayberectifiedatanytimebeforethewarehousing
ofthegoodsiscompleted,andnotsubsequently.
89.Goodshowwarehoused.Exceptasprovidedinsection94,allgoodsshallbewarehousedin
thepackages,butts,casksorothercontainersinwhichtheyhavebeenimported.
90.Warranttobegivenwhengoodsarewarehoused.__(1)Wheneveranygoodsarelodgedin
a public warehouse or a licensed private warehouse, the warehousekeeper shall deliver a warrant
signedbyhimassuchtothepersonlodgingthegoods.
(2)SuchwarrantshallbeinsuchformastheBoardmayfromtimetotimeprescribe,andshallbe
transferablebyendorsementandtheendorseeshallbeentitledtoreceivethegoodsspecifiedinsuch
warrantonthesametermsasthoseonwhichthepersonwhooriginallylodgedthegoodswouldhave
beenentitledtoreceivethesame.
(3) The Board may, by notification in the official Gazette, exempt any class of goods from the
operationofthissection.
91.Accessofcustomsofficertoprivatewarehouse.Theappropriateofficershallhaveaccess
toany1[***]warehouselicensedunderthisAct.
1 Subs.andomittedbyActIIIof2006,s.8.

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92. Power to cause packages lodged in warehouse to be opened and examined.(1) The
appropriateofficermayatanytimebyorderinwritingdirectthatanygoodsorpackageslodgedin
anywarehouseshallbeopened,weighedorotherwiseexaminedand,afteranygoodshavebeenso
opened, weighed or examined, may cause the same to be sealed or marked in such manner as he
thinksfit.
(2)Whenanygoodshavebeensosealedandmarkedafterexamination,theyshallnotbeagain
opened without the permission of the appropriate officer and, when any such goods have been
openedwithsuchpermission,thepackagesshall,ifhethinksfit,beagainsealedormarked.
93.Accessofownertowarehousedgoods.(1)Anyownerofgoodslodgedinawarehouseshall,
at any time within the hours of business, have access to his goods in the presence of an officer of
customs,andanofficerofcustomsshall,uponapplicationforthepurposebeingmadeinwritingto
theappropriateofficer,bedeputedtoaccompanysuchowner.
(2)Whenanofficerofcustomsisspeciallyemployedtoaccompanysuchowner,asumsufficient
tomeettheexpensetherebyincurredshall,subjecttorules,bepaidbysuchownertotheappropriate
officer,andsuchsumshall,iftheappropriateofficersodirects,bepaidinadvance.
94. Owners power to deal with warehoused goods.(1) With the sanction of the appropriate
officer and on payment of such fees as may be prescribed by rules, the owner of any goods may,
eitherbeforeorafterwarehousingthesame,
(a)separatedamagedordeterioratedgoodsfromtherest
(b)sortthegoodsorchangetheircontainersforthepurposeofpreservation,sale,exportor
disposalofthegoods
(c)dealwiththegoodsandtheircontainersinsuchmannerasmaybenecessarytoprevent
lossordeteriorationordamagetothegoods
(d)showthegoodsforsaleor
(e)takesuchsamplesofgoodsasmaybeallowedbytheappropriateofficerwithorwithout
entryforhomeconsumption,andwithorwithoutpaymentofduty,exceptsuchasmay
eventuallybecomepayableonadeficiencyoftheoriginalquantity.
(2)Afteranysuchgoodshavebeensoseparatedandrepackedinproperorapprovedpackages,
theappropriateofficermay,attherequestoftheownerofsuchgoods,causeorpermitanyrefuse,
damagedorsurplusgoodsremainingaftersuchseparationorrepacking(or,atthelikerequest,any
goodswhichmaynotbeworththeduty)tobedestroyed,andmayremitthedutypayablethereon.

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95. Manufacture and other operations in relation to goods in a warehouse. (1) Subject to
rules, the owner of any warehoused goods may, with the permission in writing of the Collector of
Customs,carryonanymanufacturingprocessorotheroperationsinthewarehouseinrelationtosuch
goods.
(2) Where in the course of any such operation or process there is any waste or refuse the
followingprovisionsshallapply,namely:
(a)Ifthewholeoranypartofthegoodsproducedbysuchoperationorprocessareexported,
nodutyshallbechargedonthequantityofthewarehousedgoodswastedorturnedinto
refuse in the course of the operation or processing carried on in relation to the goods
exported:
Providedthatsuchwasteorrefuseiseitherdestroyedordutyispaidonsuchwasteorrefuseasif
ithadbeenimportedintoPakistaninthatform
(b)Ifthewholeoranypartofthegoodsproducedbysuchoperationorprocessarecleared
fromthewarehouseforhomeconsumption,dutyshallbechargedonthequantityofthe
warehoused goods wasted or turned into refuse in the course of the operation or
processingcarriedoninrelationtothegoodsclearedforhomeconsumption.
96. Payment of rent and warehouse dues.(1) If goods be lodged in a public warehouse, the
owner shall unless exempted by an order of the Collector or an officer not below the rank of
AssistantCollector 1[***]authorizedbyhim,paymonthlyrentandwarehouseduesatsuch
ratesastheCollectorofCustomsmayfix.
(2)Atableoftheratesofrentandwarehouseduessofixedshallbeplacedinaconspicuouspart
ofsuchwarehouse.
(3)Ifanydemandforsuchrentorduesisnotdischargedwithintendaysofitspresentation,the
appropriate officer may, in the discharge of such demand (any transfer or assignment of the goods
notwithstanding)causetobesold,afterduenoticeintheofficialGazette,suchsufficientportionof
thegoodsashemayselect.
(4)Theproceedsofsuchsaleshallbeadjustedinaccordancewithsection201.
97.GoodsnottobetakenoutofwarehouseexceptasprovidedbythisAct.Nowarehoused
goodsshallbetakenoutofanywarehouse,exceptonclearanceforhomeconsumptionorexport,or
forremovaltoanotherwarehouse,orasotherwiseprovidedinthisAct.
1 OmittedbyActof2011,s.2(w.e.f172011).

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98. Period for which goods may remain warehoused.(1) Warehoused goods, other than
perishablegoodsnotifiedbytheCentralBoardofRevenue,mayremaininthewarehouseforaperiod
of six months following the date of their admission into the warehouse and perishable goods so
notifiedmayremaininthewarehouseforaperiodofthreemonths,followingthesaiddate:
Provided that the said period may, in case of nonperishable goods, be extended, on sufficient
causebeingshownbytheownerofthewarehousedgoodsandsubjecttotheconditionthathepaysin
advancesurchargeonthedutyandtaxesinvolvedatonepercentpermonthfortheextendedperiod
(a)by the Collector of Customs, for a period not exceeding one months in case of notified
perishable goods and a period not exceeding three months in case of nonperishable
goodsand
(b)subject to the condition that the extension in case of perishable goods shall be granted
onlyifthegoodsarefitforhumanconsumption.
(2)TheFederalGovernmentmay,subjecttosuchconditions,orrestrictionsasitmaydeemfitto
impose,bynotificationintheofficialgazette,remitthewholeorapartofthesurchargeincaseofany
goods or category of goods and the Board, in circumstances of exceptional nature, may, subject to
suchconditions,limitationsorrestrictions,ifany,asitmaythinkfittoimpose,byaspecialorderin
eachcaserecordingsuchcircumstancesremitthewholeorapartofthesurcharge.
(3) Notwithstanding anything contained in subsection (1), the Federal Government may, by
notificationintheofficialGazette,limittheperiodforwhichgoodsorclassofgoodsmayremainin
thewarehouse:
Providedthatsuchperiodshallnotbelessthanonemonth.
(4)Whenthelicenceofanywarehouseiscancelled,theownerofanygoodswarehousedtherein
shall, within ten days of the date on which notice of such cancellation is given, or within such
extended period as the appropriate officer may allow, remove the goods from that warehouse to
anotherwarehouseorclearthemforhomeconsumptionorexportation.
99.Powertoremovegoodsfromonewarehousetoanotherinthesamecustoms
station.(1)Anyowneroramanufacturercumexporterdulyauthorizedbysuchownerinrespectof
goodswarehousedunderthisActmay,withintheperiodoftheirwarehousingundersection98,
andwiththepermissionoftheCollectorofCustoms,onsuchconditionsandaftergivingsuch
security,ifany,astheCollectordirects,removegoodsfromonewarehousetoanotherwarehousein
thesamewarehousingstation.
(2)Whenanyowneroramanufacturercumexporterdulyauthorizedbysuchownerdesiresto
removeanygoods,heshallapplyforpermissiontodosoinsuchformastheBoardmayprescribe.

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100. Power to remove goods from one warehousing station to another.(1) Any owner or a
manufacturercumexporter duly authorized by such owner in respect of goods warehoused at any
warehousingstationmay,withintheperiodoftheirwarehousingundersection98,removethesame
forthepurposeofwarehousingthematanyotherwarehousingstation.
(2)Whenanyowneroramanufacturercumexporterdulyauthorizedbysuchownerdesiresto
remove any goods for such purpose, he shall apply to the Collector of Customs in such form and
mannerastheBoardmayprescribestatingthereintheparticularsofthegoodstoberemoved,andthe
nameofthecustomsstationtowhichtheyaretoberemoved.
101.Transmissionofaccountofgoodstoofficersatwarehousingstationofdestination.(1)
Whenpermissionisgrantedfortheremovalofanygoodsfromonewarehousingstationtoanother
under section 100, an account containing the particulars thereof shall be transmitted by the
appropriateofficerofthecustomsstationofremovaltotheappropriateofficerofthecustomsstation
ofdestination.
(2) The person requiring the removal shall before such removal enter into a bond, with one
sufficientsurety,inasumequalatleasttothedutychargeableonsuchgoods,fortheduearrivaland
rewarehousing thereof at the customsstation of destination, within such time, as the Collector of
Customsdirects.
(3)Suchbondmaybetakenbytheappropriateofficereitheratthecustomsstationofremoval
oratthecustomsstationofdestinationasbestsuitstheconvenienceoftheowner.
(4)Ifsuchbondistakenatthecustomsstationofdestination,acertificatethereofsignedbythe
appropriateofficerofsuchstationshallatthetimeoftheremovalofsuchgoodsbeproducedtothe
appropriate officer at the customsstation of removal and such bond shall not be discharged
unless such goods are produced to the appropriate officer, and duly rewarehoused at the
customsstationofdestinationwithinthetimeallowedforsuchremovalorareotherwiseaccounted
fortothesatisfactionofsuchofficernoruntilthefulldutydueuponanydeficiencyofsuchgoods,
notsoaccountedfor,hasbeenpaid.
102.Removermayenterintoageneralbond.TheCollectorofCustomsmaypermitanyperson
desirous of removing warehoused goods to enter into a general bond, with such sureties, in such
amountandundersuchconditionsastheCollectorapproves,fortheremoval,fromtimetotime,of
anygoodsfromonewarehousetoanother,eitherinthesameorinadifferentwarehousingstationand
for the due arrival and re warehousing of such goods at the destination within such time as the
Collectordirects.
103.Goodsonarrivalatcustomsstationofdestinationtobesubjecttosamelawsasgoods
on first importation. Upon the arrival of warehoused goods at the customsstation of destination,
theyshallbeenteredandwarehousedinlikemannerasgoodsareenteredandwarehousedonthefirst
importationthereof,andunderthelawsandrules,insoforsuchlawsandrulesareapplicable,which
regulatetheentryandwarehousingofsuchlastmentionedgoods.

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104.Clearanceofbondedgoodsforhomeconsumption.Anyowneroramanufacturer
cumexporterdulyauthorizedbysuchownerinrespectofwarehousedgoodsmay,atanytimewithin
theperiodoftheirwarehousingundersection98,clearsuchgoodsforhomeconsumptionbypaying
(a)thedutyassessedonsuchgoodsundertheprovisionsofthisActand
(b)allrent,penalties,surchargeandotherchargespayableinrespectofsuchgoods:
Providedthatincaseofmanufacturercumexporterdulyqualifiedforclaimingexemption
under any notification issued under this Act, the exbonding of goods under this section shall be
withoutpaymentofdutiesandtaxes.
105.Clearanceofwarehousedgoodsforexport.Anyownerofwarehousedgoodmay,atany
time within the period of their warehousing under section 98, clear such goods for export out of
Pakistan on payment of all rent, penalties, surcharge and other charges payable as aforesaid but
withoutpayinganyimportdutythereon:
Provided that, if the Federal Government is of the opinion that warehoused goods of any
specified description are likely to be smuggled back into Pakistan, it may, by notification in the
officialGazette,directthatsuchgoodsshallnotbeexportedtoanyplaceoutsidePakistanwithout
paymentofdutyorallowthemtobeexportedsubjecttosuchrestrictionsandconditionsasmaybe
specifiedinthenotification.
106.Clearanceofwarehousedgoodsforexportasprovisions,onaconveyanceproceedingto
foreign destination.Any warehoused provisions and stores may be exported within the period of
theirwarehousingundersection98withoutpaymentofimportdutyforuseonboardanyconveyance
proceedingtoaforeignterritory.
107.Applicationforclearanceofgoods.(1)Anapplicationtocleargoodsfromanywarehouse
forhomeconsumptionorforexportshallbemadeinsuchformastheBoardmayprescribe.
(2)Suchapplicationshallordinarilybemadetotheappropriateofficeratleasttwentyfourhours
beforeitisintendedtoclearsuchgoods.
108.Reassessmentofwarehousedgoodswhendamagedordeteriorated.Ifanygoodsupon
whichdutiesareleviedadvaloremorotherwisearedamagedordeterioratedduetoanunavoidable
accidentorcauseaftertheyhavebeenenteredforwarehousingandassessedundersection80and
beforetheyareclearedforhomeconsumption,theirvalueinthedamagedordeterioratedstate
maybeappraisedaccordingtoeitherofthemethodsprovidedinsubsection(2)ofsection27,ifthe
owner so desires, by an officer of customs and the duty leviable thereon shall be diminished in
proportiontothediminutionoftheirvalueandanewbondfortwicetheamountofthediminished
dutymay,attheoptionoftheowner,beexecutedbyhimtoreplacethebondoriginallyexecuted.

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109.Reassessmentonalterationofduty.__Ifanygoodshavebeenenteredforwarehousingand
assessedundersection80or81butthedutyleviablethereonissubsequentlyaltered,suchgoodsshall
be reassessed on the basis of the altered duty and a new bond shall be executed by the owner in
accordancewiththeprovisionsofsection86toreplacethebondoriginallyexecutedbyhim.
110. Allowance in case of volatile goods. When any warehoused goods of such class or
descriptionastheBoardhavingregardtothevolatilityofsuchgoodsandthemanneroftheirstorage
may, by notification in the official Gazette, specify are, at the time of delivery from a warehouse,
foundtobedeficientinquantityandtheCollectorofCustomsissatisfiedthatsuchdeficiencyison
accountofnaturalloss,nodutyshallbechargedonsuchdeficiency.
111.Dutyongoodsimproperlyremovedfromwarehouseorallowedtoremainbeyondfixed
time or lost or destroyed or taken as sample. In respect of goods specified hereunder the
appropriateofficermaydemandanduponsuchdemandtheownerofsuchgoodsshallforthwith
paythefullamountofdutychargeableonsuchgoodstogetherwithallrent,penalties,surcharge
andotherchargespayableinrespectofthem,namely:
(a)Warehousedgoodswhichareremovedincontraventionofsection97.
(b) Goods which have not been removed from the warehouse within the time allowed for
suchremovalundersection98.
(c)Goodsinrespectofwhichabondhasbeenexecutedundersection86andwhichhavenot
been cleared for homeconsumption or export or removed in accordance with the
provisionsofthisActandarelostordestroyedotherwisethanasprovidedinsections
94and95orasmentionedinsection115,orarenotaccountedfortothesatisfactionof
theappropriateofficer.
(d)Goodswhichhavebeentakenundersection94assampleswithoutpaymentof
duty.
112.Encashmentofpostdatedcheque.(1)Wheretheownerfailstoclearbondedgoodstothe
purposesspecifiedinthisChapterwithinthewarehousingperiod,thepostdatedchequesubmitted
undersection86bytheownerofgoodsmaybegotencashedaftertheexpiryofwarehousingperiod.
(2)Incasethepostdatedchequeisnotenchasedforanyreason,theCollectorofcustoms
or any officer designated by him may detain the owners goods whether lying in any warehouse or
freshly imported for public auction and adjustment of sale proceeds against the amount of duties,
taxessurcharges,rentsandpenalties,etc.,whichmayhavebecomepayableongoodswarehousedbut
not cleared within the specified period and the surplus amount, if any, shall be disposed of in the
mannerprovidedinsection201.
113.Notingremovalofgoods.(1)Whenanywarehousedgoodsaretakenoutofanywarehouse,
theappropriateofficershallcausethefacttobenotedonthebackofthebond.

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(2)Everynotesomadeshallspecifythequantityanddescriptionofsuchgoods,thepurposesfor
which they have been removed, the date of removal, the name of the person removing them, the
number and date of the 1[* * *] goods declaration under which they have been taken away, if
removedforexportation,or1[***]forhomeconsumptionandtheamountofdutypaid,ifany:
Provided that at customsstation where the Customs Computerized System is operational, the
requirementofthissectionshallbecompletedinaccordancewiththatsystem.
114.Registerofbonds.__(1)Aregistershallbekeptofallbondsenteredintoforcustomsduties
onwarehousedgoods,andentryshallbemadeinsuchregisterofallparticularsrequiredbysection
113tobespecified.
(2)Whensuchregistershowsthatthewholeofthegoodscoveredbyanybondhavebeencleared
for homeconsumption or export, or otherwise duly accounted for, and when all amounts due on
accountofsuchgoodshavebeenpaid,theappropriateofficershallcancelsuchbondasdischargedin
full,andshallondemanddeliverthecancelledbondtothepersonwhoexecuteditorwhoisentitled
toreceiveit.
115.Powertoremitdutiesonwarehousedgoodslostordestroyed.Ifanywarehousedgoods
inrespectofwhichabondhasbeenexecutedundersection86andwhichhavenotbeenclearedfor
homeconsumptionarelostordestroyedbyunavoidableaccidentorcause,theCollectorofCustoms
mayinhisdiscretionremitthedutiesduethereon:
Providedthat,ifanysuchgoodsbesolostordestroyedinawarehouse,noticethereofbegivento
theappropriateofficerwithinfortyeighthours1[***]ofsuchlossordestruction.
116.Responsibilityofwarehousekeeper.Thewarehousekeeperinrespectofgoodslodgedina
public warehouse, and the licensee in respect of goods lodged in a private warehouse, shall be
responsible for their due receipt therein and delivery therefrom, and their safe custody while
depositedtherein,accordancetothequantity,weightorgaugereportedbytheofficerofcustomswho
hasassessedsuchgoods,allowancebeingmade,ifnecessary,fordeficiencyinquantityonaccountof
naturallossasprovidedinsection110:
Providedthatnoownerofgoodsshallbeentitledtoclaimfromtheappropriateofficerorfrom
any keeper of a public warehouse, compensation for any loss or damage occurring to such goods
whiletheyarebeingpassedintooroutofsuchwarehouse,orwhiletheyremaintherein,unlessitbe
provedthatsuchlossordamagewasoccasionedbythewillfulactorneglectofthewarehousekeeper
orofanofficerofcustoms.
117. Locking of warehouses.__(1) Every public warehouse shall be under the lock and key of
boththewarehousekeeperappointedbytheCollectorofCustoms,andtheappropriateofficer.
(2) Every private warehouse shall be under the lock and key of both the licensee and the
appropriateofficer.
1 OmittedbyActIIIof2006,s.8.

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118. Power to decide where goods may be deposited in public warehouse, and on what
terms.__TheCollectorofCustomsmayfromtimetotimedetermineinwhatdivisionofanypublic
warehouse or private warehouse, and in what manner, and on what terms, any goods may be
deposited,andwhatsortofgoodsmaybedepositedinanysuchwarehouse.
119. Expenses of carriage, packing, etc. to be borne by owner.__ The expenses of carriage,
packingandstorageofgoodsontheirreceiptintoorremovalfromapublicwarehouseshall,ifpaid
bytheappropriateofficerorbythewarehousekeeper,bechargeableonthegoodsandbedefrayed
by,andrecoverablefrom,theowner,inthemannerprovidedinsection112.
CHAPTERXII
TRANSHIPMENT
120.Chapternottoapplytopostalarticles.Theprovisionsofthischaptershallnotapplyto
goodsimportedbypost.
121.Transhipmentofgoodswithoutpaymentofduty.(1) Subject to the provisions of
section 15 and the rules, the appropriate officer may, on application by the owner of any goods
importedatanycustomsstationandspeciallyanddistinctlymanifestedatthetimeofimportationas
for transhipment to some other customsstation or foreign destination, grant leave to transship the
samewithoutpaymentofduty,ifany,chargeableonsuchgoodswithorwithoutanysecurityorbond
fortheduearrivalandentryofthegoodsatthecustomsstationofdestination.1[:]
1[ProvidedthatatcustomsstationwheretheCustomsComputerizedSystemisoperational,the
systemmayautomaticallyauthorizetransshipmenttoothercustomssectionsubjecttoriskselectivity
criteria.]
(2)TheBoardmay,subjecttorulesandsuchconditionsasitmaydeemfittoimpose,authorize
certain carriers to transport goods under the multimodal, scheme. Goods transported under the
multimodal scheme shall be specially and distinctly manifested at the time of importation as for
transhipmenttosomeothercustomsstationorforeigndestinationandshallnot
(a)require distinct permission for transhipment from the customs station of first entry into
thecountrytobetransportedtothecustomsstationofdestination.Theprincipalcarrier
issuingthemultimodalbillofladingorairwaybillwillberesponsibleforthesanctityof
thecargoduringtransportationbetweenthecustomsstationoffirstentryintothecountry
tothecustomsstationofdestinationand
(b)besubjecttotheriskmanagementsystematthecustomsstationoffirstentry.
(3)TheBoardmay,subjecttosuchconditionsasitmaydeemfit,grantlicencetoanycarrierto
carrygoodsunderthemultimodalscheme.
1 Subs.andaddedbyActVof2015,s.2(w.e.f172015).

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122.Superintendenceoftranshipment.Anofficerofcustomsmaybedeputedfreeofcharge
tosuperintendtheremovaloftransshippedgoodsfromoneconveyancetoanother:
Provided that nothing in this section shall apply to the goods transported under the multimodal
scheme.
123.Entry,etc.,oftransshippedgoods.(1)Allgoodstransshippedundersubsection(2)of
section121toanycustomsstationshall,ontheirarrivalatsuchcustomsstation,beenteredinthe
samemannerasgoodsontheirfirstimportationandshallbedealtwithlikewise.
(2)Allgoodsbeingtransshippedundersubsection(1)ofsection121fromacustomsstationof
first entry into the country, where the Customs Computerized System is operational and the
goodsaredeterminedtobehighriskbytheriskmanagementsystemshallbedealtwithunderruleson
thesubject.
124. Transhipment of provisions and stores from one conveyance to another of the same
ownerwithoutpaymentofduty.Anyprovisionsandstoresinuseorbeingcarriedforuseonboarda
conveyancemay,atthediscretionoftheappropriateofficersbetransshippedtoanotherconveyance
belongingwhollyorpartlytothesameownerandpresentsimultaneouslyatthesamecustomsstation,
withoutpaymentofduty.
125.Levyoftranshipmentfees.Subjecttotherules,atranshipmentfeeonanygoodsorclassof
goods transshipped under this Act may be levied at such rates, according to weight, measurement,
quantity,number,bale,packageorcontainer,astheBoardmay,bynotificationintheofficialGazette,
prescribeforanycustomsstationorclassofcustomsstations.
1 AddedbyActVof2015,s.2(w.e.f172014).

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CHAPTERXIII
TRANSITTRADE
126. Chapter not to apply to baggage and postal articles.__ The provisions of this Chapter
shallnotapplyto(a)baggage,and(b)goodsimportedbypost.
127.Transitofgoodsinthesameconveyance.(1)Subjecttotheprovisionsofsection15and
therulesanygoodsimportedinaconveyanceandmentionedintheimportmanifestasfortransitin
the same conveyance to customsstation in Pakistan or to any destination outside Pakistan may be
allowed to be so transited without payment of duty, if any, leviable on such goods at the customs
stationoftransit.
(2) Any stores and provisions imported on board a conveyance which is in transit through
PakistantoadestinationoutsidePakistanmay,subjecttorules,beallowedtobeconsumedonboard
thatconveyancewithoutpaymentofthedutieswhichwouldotherwisebechargeableonthem.
128.Transportofcertainclassesofgoodssubjecttoprescribedconditions.__Anygoodsmay
be transported from one part of Pakistan to another through any foreign territory, subject to such
conditionsastotheirduearrivalatthedestinationasmaybeprescribedbyrules.
129.TransitofgoodsacrossPakistantoaforeignterritory.Whereanygoodsareenteredfor
transit across Pakistan to a destination outside Pakistan, the appropriate officer may, subject to the
provisionsoftherules,allowthegoodstobesotransitedwithoutpaymentofthedutieswhichwould
otherwisebychargeableonsuchgoods:
Provided that the Federal Government may, by notification in the official Gazette, prohibit the
bringingintoPakistanbysea,landorairintransittoaforeignterritoryanygoodsorclassofgoods.
1[129A. Levy of transit fee.__ A transit fee may be levied on any goods or class of goods in

transit across Pakistan to a foreign territory at such rates as the Board may, by notification in the
officialGazette,prescribe.]
1 Ins.byFinanceActXVIof2011,s.2(w.e.f172011).

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CHAPTERXIV
EXPORTATIONORSHIPMENTANDRELANDING
130.Nogoodstobeloadedonaconveyance,tillentryoutwardsorpermissiongranted.No
goodsotherthanpassengersbaggageormailbagsorballasturgentlyrequiredforavesselssafetyshall
beloadedorwaterbornetobeloadedonaconveyanceataplaceinacustomsstationapprovedfor
the purpose under clause (b) of section 10, until an order under section 50 in respect of the
conveyancehasbeengivenorpermissioninthisbehalfinwritinghasbeengrantedbytheappropriate
officer.
131.Clearanceforexportation.__(1)Nogoodsshallbeloadedforexportationuntil
(a)theownerofanygoodstobeexportedhasmadeadeclarationinsuchformandmanneras
prescribedbytheBoard,byfilingagoodsdeclarationtoCustomscontainingcorrectand
complete particulars of his goods, and assessed and paid his liability of duty, taxes and
othercharges,ifany
(b)theclaimofdutydrawback,ifany,hasbeencalculatedandreflectedinthedeclaration
filedforexportthroughCustomsComputerizedSystem
(c)Customshas,onthereceiptofgoodsdeclarationunderclause(a),satisfieditselfregarding
the correctness of the particulars of export, including declaration, assessment, and
payment of duty, taxes and other charges and verified the admissibility of the duty
drawbackclaimedasspecifiedinclause(b)and
(d) the appropriate officer has permitted passengers baggage or mail bags, to be exported
notwithstandingclauses(a),(b)and(c).
(2) If any goods or class of goods imported and lying within the port area, are intended to be
exportedbyitsowner,theCollectormayallowtheexportsubjecttotheconditionsastheBoardmay,
fromtimetotime,notify:
ProvidedthattheBoardmayinthecaseofanycustomsstationorwharf,bynotificationinthe
official Gazette, and subject to such restrictions and conditions, if any, as it thinks fit, exempt any
specifiedgoodsorclassofgoodsoranyspecifiedpersonorclassofpersons,fromalloranyofthe
provisionsofthissection.
Provided further that the Collector, where Customs Computerized System has not been
introducedforreasonstoberecordedinwriting,maycausetheexaminationofgoodsoranyclassof
goods or goods belonging to a particular exporter or class of exporters at a designated place as he
deemsfitandproper.
132. Bond required in certain cases before exportation.__ Before any warehoused goods
subjecttoexciseduties,orgoodsentitledtodrawbackorrepaymentofcustomsdutieson

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exportations or goods exportable only under particular rules or restrictions, are permitted to be
exported,theownershall,ifrequiredsotodo,givesecuritybybondinsuchsumnotexceedingtwice
thedutyleviableonsuchgoodsastheappropriateofficerdirects,withonesufficientsurety,thatsuch
goods shall be exported and landed at the place for which they are entered outwards or shall be
otherwiseaccountedfortothesatisfactionofsuchofficer.
133. Additional charge on goods cleared for export after portclearance
granted.Wherethegoodsareclearedforshipmentona1[goodsdeclaration]presentedafter
portclearanceorpermissiontodeparthasbeengranted,theappropriateofficermay,ifhethinksfit,
levy,inadditiontoanydutytowhichsuchgoodsareordinarilyliable,achargenotexceedingoneper
centofthevalueofthegoodsdeterminedinaccordancewiththeprovisionsofsection25.
134. Notice of nonloading or relanding and return of duty thereon.(1) If any goods
mentionedina 1[***]goodsdeclarationormanifestbenotloadedorbeloadedandafterwards
relanded,theownershallbeforetheexpirationoffifteenclearworkingdaysaftertheconveyanceon
whichsuchgoodswereintendedtobeloadedorfromwhichtheywererelandedhasleftthecustoms
station,giveinformationofsuchshortloadingorrelandingtotheappropriateofficersavewhere
thelatterhasoccasionedtheshortloadingorrelanding.
(2) Upon an application being made to the appropriate officer within one year of such short
loading or relanding, any duty levied upon goods not loaded or upon goods loaded and afterwards
relandedshallberefundedtothepersononwhosebehalfsuchdutywaspaid:
Providedthat,wheretherequiredinformationofshortloadingorrelandingisnotgivenwithinthe
aforesaid period of fifteen days, the appropriate officer may make refund of duty contingent upon
paymentofsuchpenalty,ifany,ashemayseefittoimpose.
135.Goodsrelandedortransshippedfromaconveyancereturningtoacustomsstationor
putting into another customsstation.(1) If, after having cleared from any customsstation any
conveyance without having discharged her cargo returns to such customsstation or ports into any
othercustomsstation,anyownerofgoodsinsuchconveyance,ifhedesiredtolandortransshipthe
same or any portion thereof for reexport, may, with the consent of the personincharge of the
conveyance,applytotheappropriateofficerinthatbehalf.
(2)Theappropriateofficer,ifhegrantstheapplication,shallthereuponsendanofficerofcustoms
towatchtheconveyanceandtotakechargeofsuchgoodsduringsuchrelandingortranshipment.
(4)Suchgoodsshallnotbeallowedtobetransshippedorreexportedfreeofdutybyreasonof
theprevioussettlementofdutyatthetimeoffirstexportunlesstheyarelodgedandremain,untilthe
timeofreexportunderthecustodyofanofficerofcustoms,inaplaceappointedbytheappropriate
officer,oraretransshippedundersuchcustody.
1 Subs.andomittedbyActIIIof2006,s.8.

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(4)Allexpensesattendingsuchcustodyshallbebornebytheowner.
136.Conveyancereturningtocustomsstationmayenterandlandgoods.(1)Ineitherofthe
casesmentionedinsection135,thepersoninchargeoftheconveyancemayentersuchconveyance
inwards and any owner of goods thereon may, with the consent of the personincharge of the
conveyance,landthesameundertheprovisionsofthisActandtherules.
(2)Ineverysuchcase,anyexportdutypaidshallberefundedonanapplicationmadeby
the owner of such goods within one year of their landing and any amount paid to the owner as
drawbackorrepaymentofduty(whetherofcustoms,exciseoranyothertax)shallberecoveredfrom
himoradjustedagainsttheamountrefundable.
137.Landingofgoodsduringrepairs.(1)Theappropriateofficermay,onapplicationbythe
personinchargeofaconveyancewhichisobligedbeforecompletingherjourneyorvoyageto
putintoanycustomsstationforrepairs,permithimtolandthegoodsoranyportionthereof,andto
placeitinthecustodyofanofficerofcustomsduringsuchrepairs,andtoloadandexportthesame
freeofduty.
(2) All expenses attending such custody shall be borne by the personin charge of the
conveyance.
138.Frustratedcargohowdealtwith.(1)Whereanygoodsarebroughtintoacustomsstation
by reason of inadvertence, misdirection or untraceability of the consignee, 6[an officer of Customs
notbelowtherankofAdditionalCollectorofCustoms]may,onapplicationbythepersonincharge
oftheconveyancewhichbroughtsuchgoodsoroftheconsignorofsuchgoodsandsubjecttorules,
allowexportofsuchgoodswithoutpaymentofanyduties(whetherofimportorexport)chargeable
thereon,providedthatsuchgoodshaveremainedandareexportedunderthecustodyofanofficerof
customs.
(2)Allexpensesattendingtosuchcustodyshallbebornebytheapplicant.

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CHAPTERXV
SPECIALPROVISIONSREGARDINGBAGGAGEANDGOODSIMPORTEDOR
EXPORTEDBYPOST
139. Declaration by passenger or crew of baggage.__ The owner of any baggage whether a
passenger or a member of the crew shall, for the purposes of clearing it, make a verbal or written
declarationofitscontentsinsuchmannerasmaybeprescribedbyrulestotheappropriateofficerand
shallanswersuchquestionsasthesaidofficermayputtohimwithrespecttohisbaggageandany
articlecontainedthereinorcarriedwithhimandshallproducesuchbaggageandanysucharticlesfor
examination:
Provided that where the Customs Computerized System is operational, all declarations and
communicationsshallbeelectronic.
140.Determinationofrateofdutyinrespectofbaggage.__Therateofdutyifany,applicable
tobaggageshallbetherateinforceonthedateonwhichadeclarationismadeinrespectofsuch
baggageundersection139:
Providedthatinthecaseofgoodsclearedasmishandledbaggageorunaccompaniedbaggage,
therateofdutyshallbetherateinforceonthedateonwhichadeclarationforclearanceofsuch
goodsispresentedbeforetheappropriateofficerafterlandingofthegoods.
141. Bona fide baggage exempt from duty.__ The appropriate officer may, subject to the
limitations, conditions and restrictions specified in the rules, pass free of duty any article in the
baggageofapassengeroramemberofthecrewinrespectofwhichthesaidofficerissatisfiedthatit
isbonafidemeantfortheuseofsuchpassengerorformakinggift.
142.Temporarydetentionofbaggage.__Wherethebaggageofapassengercontainsanyarticle
which is dutiable or the import of which is prohibited or restricted and in respect of which a true
declarationhasbeenmadeundersection139,andaboutwhichtheappropriateofficerissatisfiedthat
thesewerenotimportedwiththeintentionofconsumptioninPakistan,hemay,attherequestofthe
passenger,detainsucharticleforthepurposeofbeingreturnedtohimonhisleavingPakistan.
143.Treatmentofbaggageofpassengersorcrewintransit.__Baggageofpassengersand
membersofthecrewintransitinrespectofwhichadeclarationhasbeenmadeundersection139,
maybepermittedbytheappropriateofficer,subjecttosuchlimitations,conditionsandrestrictionsas
maybespecifiedintherules,tobesotransitedwithoutpaymentofduty.
144.Labelordeclarationinrespectofgoodsimportedorexportedbyposttobetreatedas
entry.__Inthecaseofgoodsimportedorexportedbypost,anylabelordeclarationwhichcontains
thedescription,quantityandvaluethereofshallbedeemedtobeanentryforimportorexport,asthe
casemaybe,forthepurposesofthisAct.

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145.Rateofdutyinrespectofgoodsimportedorexportedbypost.(1) Therate ofduty, if

any, applicable to any goods imported by post shall be the rate in force on the date on which the
postalauthoritiespresenttotheappropriateofficerthedeclarationorlabelreferredtoinsection144
forthepurposeofassessingthedutythereon.
(2)Therateofduty,ifany,applicabletoanygoodsexportedbypostshallbetherateinforceon
thedateonwhichtheexporterdeliverssuchgoodstothepostalauthoritiesforexportation.

___________

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CHAPTERXVI
PROVISIONSRELATINGTOCOASTALGOODSANDVESSELS
146.Chapternottoapplytobaggage.TheprovisionsofthisChaptershallnotapplytobaggage.
147. Entry of coastal goods.(1) The consignor of any coastal goods shall present to the
appropriateofficerabillofcoastalgoodsintheformprescribedbytheBoard.
(2)Everysuchconsignorshallmakeadeclarationonthebillofcoastalgoodspresentedbyhimas
tothetruthofthecontentsthereof.
148.Coastalgoodsnottobeloaded,untilbillrelatingtheretoispassed.__Novesselshall
take on board any coastal goods until the bill relating to such goods has been passed by the
appropriateofficeranddeliveredtothemasterofthevesselbytheconsignor:
Provided that the appropriate officer may, in circumstances of exceptional nature, on a
written application by the master of the vessel, permit loading of coastal goods pending the
presentationandpassingofbillsrelatingtosuchgoods.
149.Clearanceofcoastalgoodsatdestination.(1)Themasterofavesselcarryingany
coastal goods shall carry on board the vessel all bills delivered to him under section 148 and shall,
within twentyfour hours of arrival of the vessel at any customsport or coastal port, deliver to the
appropriateofficerallbillsrelatingtothegoodswhicharetobeunloadedatthatport.
(2)Whereanycoastalgoodsareunloadedatanyport,theappropriateofficershallpermittheir
clearanceifheissatisfiedthattheyareenteredinabilldeliveredtohimundersubsection(1).
150.Declarationconcerningcoastingvesselwhichhastouchedforeignport.Themasterofa
vesselcarryingcoastalgoodswhichhastouchedatanyforeignportimmediatelybeforeitsarrivalata
portofPakistanshalldeliver,alongwiththebillsreferredtoinsection149,adeclarationstatingthat
factandindicatingtheparticularsandspecificationsofthecargo,ifany,dischargedortakenonboard
atsuchforeignport.
151.Cargobook.(1)Thereshallbekeptonboardeverycoastingvesselacargobookstatingthe
nameofthevessel,theportatwhichsheisregisteredandthenameofthemaster.
(2)Itshallbethedutyofthemasterofeverycoastingvesseltoenterorcausetobeenteredinthe
cargobook
(a)theporttowhichandeachvoyageonwhichthevesselisbound
(b)therespectivetimesofdeparturefromeveryportofladingandofarrivalateveryportof
discharge

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(c)thenameofeveryportofladingandanaccountofallgoodstakenonboardatthatport
with a description of the packages and the quantities and description of the goods
contained therein or stowed loose and the names of the respective shippers and the
consigneesinsofarassuchparticularsbeascertainable
(d)thenameofeveryportofdischargeandtherespectivedaysonwhichsuchgoodsorany
ofthemaredeliveredoutofsuchvessel.
(3) The entries relating to the loading and discharge of goods shall be made respectively at the
portsofladinganddischarge.
(4) Every such master shall on demand produce the cargo book for the inspection of the
appropriateofficerandsuchofficermaymakesuchnoteorremarkthereinasheconsidersnecessary.
152.Coastalgoodsnottobeloadedorunloadedexceptatcustomsportorcoastal
port. No coastal goods shall be loaded on, or unloaded from, any vessel at any port other than a
customsportoracoastalportdeclaredundersection9.
153.Coastingvesseltoobtainwrittenordersbeforedeparture.(1)Nocoastingvesselwhich
hasbroughtorloadedanycoastalgoodsatacustomsportorcoastalportshalldepartfromsuchport
untilawrittenordertothateffecthasbeengivenbytheappropriateofficer.
(2)Nosuchordershallbegivenuntil
(a)themasterofthevesselhasansweredthequestions,ifany,puttohim
(b)all charges and penalties, if any, payable in respect of that vessel or by its master have
been paid or the payment secured by such guarantee as the appropriate officer may
direct.
154.ApplicationofcertainprovisionsofthisActtocoastalgoods.(1)Sections64,65and66
shall,sofarasmaybe,applytocoastalgoodsastheyapplytoimportedgoodsorgoodsforexport.
(2) Sections 48 and 60 shall, so far as may be, apply to vessels carrying coastal goods as they
applytovesselscarryingimportedgoodsorgoodsforexport.
(3)TheFederalGovernmentmay,bynotificationintheofficialGazette,directthatalloranyof
theotherprovisionsofChapterVIIandtheprovisionsofsection78shallapplytocoastalgoodsor
vesselscarryingcoastalgoodswithsuchexceptionsandmodifications,ifany,asmaybespecifiedin
thenotification.
155.Prohibitionofthecoastaltradeofcertaingoods.Nogoodsshallbecarriedcoastwiseor
shippedasstoresinacoastingvesselcontrarytoanyprohibitionorrestrictionimposedbyorunder
anylaw,norshallsuchgoodsorstoresbebroughttoanyplaceinPakistanforthepurposeofbeingso
carriedorshipped.

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CHAPTERXVIA
PROVISIONSRELATINGTOTHECUSTOMSCOMPUTERIZEDSYSTEMANDAUDIT
ANDACCESSTODOCUMENTS
155A. Application of the Customs Computerized System. Notwithstanding anything
hereinbeforecontained,provisionsofthisChaptershallapplytoanycustomsstationequippedwith
theCustomsComputerizedSystemonsuchdateastheFederalGovernmentmay,bynotificationin
officialGazette,specifyanddifferentdatesmaybespecifiedfordifferentprovisionsandfordifferent
areassoastobringtheprovisionsrelatingtotheCustomsComputerizedSysteminforcethroughout
Pakistanprogressively.
155B. Access to the Customs Computerized System. No person shall transmit to, or receive
informationfrom,theCustomsComputerizedSystemunlessthatpersonisregisteredbytheCollector
asauseroftheCustomsComputerizedSystem.
155C.Registeredusers.(1)AnypersonwhowishestoberegisteredasauseroftheCustoms
ComputerizedSystemmayapply 1[***]totheCollectorintheprescribedformandshall
providesuchinformationinrelationtotheapplicationasisprescribed.
(2)TheCollectormayrequireanapplicantforregistrationtogivesuchadditionalinformationas
heconsidersnecessaryforthepurposeoftheapplication.
(3)TheCollectormaygranttheapplicationsubjecttosuchconditions,ashedeemsfitorrefuse
theapplication:
Provided that no order shall be passed for refusal of application unless the applicant has been
givenareasonableopportunityofbeingheard.
155D.Registereduserstobeallocateduniqueuseridentifier.(1)Anypersonregisteredasa
user of the Customs Computerized System shall be allocated a unique user identifier for use in
relationtotheCustomsComputerizedSystembytheCollectorinsuchformorofsuchnatureasthe
Collectormaydetermine.
(2)Theuniqueuseridentifierallocatedpursuanttosubsection(1)ofthissectionshallbeusedby
the registered user for the purpose of transmitting information to or receiving information from the
CustomsComputerizedSystem.
(3) The Collector may impose conditions on a particular registered user or on registered users
generally,relatingtotheuseandsecurityofuniqueuseridentifiers.
155E. Use of unique user identifier.(1) Where information is transmitted to the Customs
Computerized System using a unique user identifier issued to a registered user by the Collector for
that purpose, the transmission of that information shall, in the absence of proof to the contrary, be
sufficient evidence that the registered user to whom the unique user identifier has been issued has
transmittedthatinformation.
1 OmittedbyActIIIof2006,s.8.

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(2)Whereauniqueuseridentifierisusedbyapersonwhoisnotentitledtouseit,subsection(1)
ofthissectionshallnotapplyiftheregisteredusertowhomtheuniqueuseridentifierwasissuedhas,
priortotheunauthorizeduseofthatuniqueuseridentifier,notifiedtheCustomsthattheuniqueuser
identifierisnolongersecure.
155F.Cancellationofregistrationofregistereduser.(1)WhereatanytimetheCollectoris
satisfiedthatanypersonwhoisaregistereduseroftheCustomsComputerizedSystem,has:
(a)failedtocomplywithaconditionofregistrationimposedbytheCollectorunder
subsection(3)ofsection155CofthisActor
(b)failedtocomplywith,oractedincontraventionofanyconditionsimposedbythe
Collector under subsection (3) of section 155D of this act in relation to the use and
securityoftheregistereduser'suniqueidentifieror
(c) has been convicted of an offence under this Act, the Collector may cancel the
registrationofthatpersonasaregistereduserbygivingnoticeinwritingtothatperson
statingthattheregistrationofthatpersoniscancelledandsettingoutthereasonsforthat
cancellation.1[:]
2[Provided that the Collector of Customs may, in exceptional circumstances , after recording

reasonsinwritingsuspendtheuseofuniqueuseridentifierofanypersonforthwithonreceiptofany
complaintorinformationaboutviolationofanyprovisionsofthisAct:]
"Provided further that the Collector of Customs shall, after giving opportunity of hearing, pass
andorderconfirmingsuspensionorotherwisetheuseofUniqueUserIdentifier.]
155G.Customstokeeprecordsoftransmissions.(1)TheCustomsshallkeeparecordofevery
transmissionsenttoorreceivedfromaregistereduserusingtheCustomsComputerizedSystem.
(2)Therecorddescribedinsubsection(1)ofthissectionshallbekeptforaperiodoffiveyears
fromthedateofthesendingoforthereceiptofthetransmission,orforsuchotherperiodasmaybe
prescribedbytheBoard.
155H. Confidentiality of information. All trade information gathered by Customs during
clearanceofgoodsshallbeconfidentialandshallnotbeusedexceptfor
(a)statisticalpurposesbythedepartmentandotherGovernmentorganizationsor
(b)purposesofcomparisonandevidence3[bytheappropriateofficerofcustoms]asagainst
otherimportsandexportsor
1 Subs.andaddedbyActIof2008,s.5(w.e.f172008).
2 Subs.byActIof2009,s.2(w.e.f172009).
3 Ins.byActIIIof2006,s.8.

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(c)productionasevidencebeforealegalforumoranorganizationexplicitlysoauthorizedby
theFederalGovernment
andanydisclosure,publishingordisseminationoftradeinformationofanypersonexceptasprovided
abovewithouthisexplicitpermissiontoanyotherpersonshallbeanoffence.
155I. Unauthorized access to or improper use of the Customs Computerized System.(1)
Everypersoncommitsanoffencewho.__
(a)knowinglyandwithoutlawfulauthoritybyanymeansgainsaccesstoorattemptstogain
accesstotheCustomsComputerizedSystemor
(b)havinglawfulaccesstotheCustomsComputerizedSystem,knowinglyusesordiscloses
informationobtainedfromsuchacomputersystemforapurposethatisnotauthorizedor
(c) knowing that he is not authorized to do so, receives information obtained from the
CustomsComputerizedSystemuses,discloses,publishes,orotherwisedisseminatessuch
information.
155J.InterferencewiththeCustomsComputerizedSystem.Everypersoncommitsanoffence
who__
(a) by any means knowingly falsifies any record or information stored in the Customs
ComputerizedSystemor
(b)knowinglydamagesorimpairstheCustomsComputerizedSystemor
(c)knowinglydamagesorimpairsanyduplicatetapeordiscorothermediumonwhichany
informationobtainedfromtheCustomsComputerizedSystemisheldorstoredotherwise
thanwiththepermissionoftheCollector.
155K. Offences in relation to the security of or unauthorized use of unique user
identifiers.__(1)AregistereduseroftheCustomsComputerizedSystemwhofailstocomplywithor
acts in contravention of any condition imposed by the Collector relating to the security of that
registereduser'suniqueuseridentifiercommitsanoffence.
(2)Apersonwho
(a)notbeingaregistereduser,usesauniqueuseridentifieror
(b) being a registered user, uses the unique user identifier of any other registered user to
authenticateatransmissionofinformationtotheCustomsComputerizedSystem,commits
anoffence.
155L. Audit or examination of records.__(1) The appropriate officer of Customs may at any
reasonabletimeenterapremisesorplacewhererecordsarekeptandauditorexaminethoserecords
eitherinrelationtospecifictransactionsortotheadequacyandintegrityofthemanualorelectronic
systemorsystemsbywhichsuchrecordsarecreatedandstoredandshallhavefree

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access to all books, records, documents, data and computers in the custody or control of the
principalsoragentsandmayifsonecessarytakecustodyof,ormakeextractsfromorcopiesofsuch
books,records,documents,dataorcomputers.
(2) In all cases, except where it would defeat the purposes of the audit or examination, a
reasonableadvancenoticeregardingavisitshallbegiventotheprincipalsortheagentsconcerned.
155M.Requisitionofdocuments.(1)Theappropriateofficermay,bynoticeinwriting,requirea
person,asandwhenspecifiedinthenotice,
(a)toproduceforinspectionbyaspecifiedCustomsOfficer,documentsorrecordsthatthe
appropriateofficerconsidersnecessaryorrelevantto
(i)aninvestigationunderthisActor
(ii)anauditunderthisActor
(iii)therecoveryofduespayableunderthisAct
(b)toallowthespecifiedCustomsofficertotakeextractsfromormakecopiesof,documents
orrecordsofthekindreferredtoinparagraph(a)
(c)toappearbeforeaspecifiedCustomsofficerandanswerallquestionsputtotheperson
concerning
(i)goods,ortransactionsrelatingtothosegoods,thatarethesubjectoftheinvestigation
oraudit,orthatarerelevanttotherecoveryofduesreferredtoinclause(a)or
(ii)documentsorrecordsofthekindreferredtoinclause(a).
(2)inthissection,personincludesanofficeremployedinagovernmentdepartment,corporation,
localauthorityoranofficeremployedinabank.
155N. Documents in foreign language.__ Where a document in a foreign language except
EnglishispresentedtoaCustomsofficerinrelationtothecarryingoutofanydutyortheexerciseof
anypoweroftheCustomsunderthisActoranyotherAct,theofficermayrequirethepersonwho
presentedthedocumenttosupplytotheofficeranauthenticEnglishtranslationofthedocument
attheexpenseofthepersonwhopresentedit.
155O.Authorisedofficermaytakepossessionofandretaindocumentsandrecords.(1)
An officer authorised in this behalf may take possession of and retain any document or record
presentedinconnectionwithanyentryorrequiredtobeproducedunderthisAct.
(2)Wheretheauthorisedofficertakespossessionofadocumentorrecordundersubsection(1)
ofthissection,theauthorisedofficershall,attherequestofthepersonotherwise

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entitledtothedocumentorrecord,providethatpersonwithacopyofthedocumentcertifiedbyor
onbehalfoftheauthorisedofficerunderthesealoftheCustomsasatruecopy.
(3)Everycopysocertifiedshallbeadmissibleasevidenceinallcourtsandotherlegalforumsas
ifitweretheoriginal.
155P. Obstructing access, altering, concealing, destruction of record. Any person commits
anoffencewho,
(a)failstooperateanymechanicalorelectronicdevice,whenrequestedbyaCustomsofficer,
onwhichanyrecordsare,orinformationis,storedforthepurposeofenablingtheCustoms
officertoobtainthoserecordsorthatinformation.
(b)withintenttodefeatthepurposesofthisAct,destroys,alters,orconcealsanybook,
document,orrecordrequiredtobekeptunderthisAct,orsendsorattemptstosendoutof
Pakistananysuchbook,document,orrecord.
1[155Q. Electronic exchange of information and authentication through the Customs

Computerized System. Any declaration, documents or record, accounts, notice, order, payment,
authentication, authorization or information required, delivered or provided by the Customs or any
registered user shall be deemed to have been required, delivered, provided or done under this Act
whencommunicatedelectronicallythroughtheCustomsComputerizedSystem.
155R.Correctionofclericalerrors.__WheretheCustomsComputerizedSystemisinoperation
andtheCollectorofCustomsissatisfiedthatincorrectdatahasbeenelectronicallycommunicatedto
Customsduetoanyclericalerror,hemay,forreasonstoberecordedinwriting,directthecorrection
of the said error. Except as provided herein, no person shall alter any data in the Customs
ComputerizedSystem.]
1 Ins.byActIIIof2006,s.8.

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CHAPTERXVII
OFFENCESANDPENALTIES
156.Punishmentforoffences.(1)Whoevercommitsanyoffencedescribedincolumn1of
theTablebelowshall,inadditiontoandnotinderogationofanypunishmenttowhichhemaybe
liableunderanyotherlaw,beliabletothepunishmentmentionedagainstthatoffenceincolumn2
thereof:
TABLE

(i)

Offences

Penalties

(1)

(2)

1[(i)

If any person contravenes

any provision of this Act or any rule
made thereunder, or abets any such
contravention or fails to comply with
any provision of this Act or any
such rule with which it was his duty
to comply where no express penalty
hasbeenprovidedelsewhereforsuch
contraventionorfailure,

Sectionofthis
Acttowhich
offencehas
reference.

(3)

such person shall be liable to a

penalty

not

exceeding

1[[fifty]

thousandrupees.

2[(ii) If any person contravenes

(ii)

General

the requirement of placement of

invoice and packing list inside the
importcontainerorconsignment.]

suchpersonshallbeliabletoapenalty

(i) If any goods imported by

seaorairbeunloadedorattemptedto
beunloadedatanyplaceotherthana
customsport or customs airport
declared under section 9 for
unloadingofsuchgoodsor

such person shall be liable to a

penalty not exceeding ten thousand
rupees and such goods shall be liable
toconfiscation.

General

notexceedingfiftythousandrupees.

1 Subs.byActXVIof2010,s.3(w.e.f172010).
2 RenumberdandaddedbyActVof2015,s.2,(w.e.f172015).

Page 85 of 166

9&10

(ii) If any goods be imported by

landorinlandwaterthroughanyroute
other a route declared under
clause (c) of section 9 for the
importofsuchgoodsor

(iii)Ifanygoodsbeattemptedto
be exported by sea or air from any
place other than a customsport or
customs airport appointed for the
loadingofsuchgoodsor

(iv)Ifanygoodsbeattemptedto
be exported by land or inland water
through any route other than a route
declaredunderclause(c)ofsection9
fortheexportofsuchgoodsor

9&10

(v) If any imported goods be

brought into any bay, gulf,
creekorriverforthepurposeofbeing
landed at a place other than a
customsportor
(vi) If any goods be brought
near the land frontier or the coast
of Pakistan or near any bay, gulf,
creek or river for the purpose of
being exported from a place other
than a customsstation or where any
placehasbeenapprovedunderclause
(b) of section 10 for the loading of
such goods from any place the
placesoapproved,

Page 86 of 166

3.

(i) If any person exports or

lands goods, or aids in the export
of landing of goods, or knowingly
keeps
or
conceals
or
knowingly permits or procures to be
kept or concealed, any goods
exported or landed or intended to be
exportedorlandedcontrarytothe
provisionsofthisActor

suchpersonshallbeliabletoapenalty
notexceedingtwentyfive
thousandrupees.

(ii) If any person be found to

have been on board any conveyance
liable to confiscation on account of
thecommissionoftheoffenceunder
clause 4 of this Table, while such
conveyance is within any place
whichisnotacustomsstationfor
theexportandlandingofgoods,

If any conveyance which has

beenwithinthelimitsofanycustoms
station in Pakistan with goods on
board, be afterwards found
anywhere in Pakistan with the whole
or any portion of such goods missing
unless the person incharge of the
conveyancebeabletoaccountforthe
lossof,ordeficiencyinthegoods,

the duty in respect of goods so

lost or deficient shall be payable by
the personin charge of the
conveyance and such conveyance
shallalsobeliabletoconfiscation.

4.

General

9&10

Page 87 of 166

9&10

5.

(i) If any goods are unloaded

from any conveyance inward bound,
without the authority of the
appropriate officer into any other
conveyanceatanyplaceotherthana
placedeclaredundersection9forthe
unloading of goods or if any goods
are loaded into any conveyance
outward bound from any other
conveyance, without such authority,
from or at any place other than a
place declared under section 9 for
theloadingofgoodsor

Thepersoninchargeofeverysuch
conveyanceusedforirregularimport
orexportofgoods,shallbeliabletoa
penaltynotexceedingtwentyfive
thousandrupeesandthegoodsand
theconveyanceshallalsobeliableto
confiscation.

9&10

(ii) If any goods on which

drawback has been ranted are put,
without such authority, on board any
conveyance for the purpose of being
relanded,

6.

If any vessel arriving at, or themasterofsuchvesselshallbe

departing from, any customsport liabletoapenaltynotexceedingten
fails, when so required under thousandrupees.
section 14 to bring to at any such
station as has been appointed by the
CollectorofCustomsfortheboarding
orlandingofanofficerofcustoms,

14

(i) If any vessel arriving at

anycustomsport,afterhavingcome
to its proper place of mooring or
unloading,removesfromsuchplace,
exceptwiththeauthorityofthe
Conservator, abtained in accordance
with the provisions of the Ports Act,
1908 (XV of 1908) or other lawful
authority, to some other place of
mooringorunloadingor

14

7.

themasterofsuchvesselshall
be liable to a penalty not exceeding
tenthousandrupeesandthevessel,if
notentered,shallnotbeallowedto
enteruntilthepenaltyispaid.

Page 88 of 166

8.

(ii)Ifanyvesselnotbroughtinto
port by a pilot be not anchored or
moored in accordance with any
direction of the Collector of Customs
undersection14,

Ifanygoodsbesmuggledintoor
outofPakistan,

Such goods shall be liable to

confiscation and any person
concerned in the offence shall be
liable to a penalty not exceeding ten
times the value of the goods
and upon conviction by a Special
Judge he shall further be liable to
imprisonment for a term not
exceeding fourteen years and to fine
not exceeding ten times the value of

14

suchgoods,1[***]
Provided that, in the case of
such goods as may be notified by the
Federal Government in the official
Gazette,thesentenceofimprisonment
shall not be less than five years 1[* *
*,] and the whole or any part of his
property shall also be liabel to
confiscation in accordance with the
provisions or the Prevention of
SmugglingAct,1977.

1 OmittedbyActXVIIof2012,s.4(w.e.f172012).

Page 89 of 166

General

(ii)

If the smuggled goods are

narcotics
drugs,
psychotropic substances or controlled
substances,

suchgoodsshallbeliable
toconfiscationandanyperson
concernedintheoffenceshallbe
liableto

(a) if the quantity of the

narcotic drug, psychotropic substance
of controlled substance is one
hundredgramsorless

imprisonmentwhichmayextendto
twoyears,orwithfine,orwithboth

(b) if the quantity of the

narcotic drug, psychotropic substance
or controlled substance exceeds one
hundred grams but does not exceed
onekilogram

imprisonmentwhichmayextendto
sevenyearsandshallalsobeliableto
fine

(c) if the quantity of the

narcotic drug, psychotropic substance
or controlled substance exceeds the
limitspecifiedinclause(b)

deathorimprisonmentforlife,or
imprisonmentforatermwhichmay
extendtofourteenyearsandshall
alsobeliabletofinewhichmaybe
uptoonemillionrupees

(i)Ifanygoods,notbeinggoods
referred to in clause 8, are imported
into or exported from Pakistan
evadingpaymentofleviablecustoms
duties or in violation of any
prohibition or restriction on the
importation or exportation of such
goodsimposedbyorunderthisActor
anyotherlawor

Providedthat,ifthequantity
exceedstenkilogramsthepunishment
shallnotbelessthanimprisonment
forlife.
9.

Such goods shall be liable to

confiscation and any person
concernedintheoffenceshallalsobe
liable to a penalty not exceeding two
timesthevalueofthegoods.

Page 90 of 166

15&16

(ii)Ifanyattemptbemadesoto
importorexportanysuchgoodsor

(iii) If any such goods be found

in any package produced before any
officer of customs as containing no
suchgoodsor

(iv) If any such goods be

found either before or after
landing or shipment to have been
concealed in any manner on board
any conveyance within the limits of
anyseaport,airport,railwaystationor
other place where conveyances are
ordinarilyloadedorunloadedor

(v) If any such goods, the

exportation of which is prohibited or
restricted as aforesaid be brought
within a customs area or to a
wharf, with the intention of loading
themonaconveyanceforexportation
in violation of such prohibition or
restriction,

10.

If, upon an application to pass suchpersonshallbeliabletoapenalty

any goods through the custom not exceeding twentyfive thousand
house, any person not being the rupees.
owner of such goods, and not having
proper and sufficient authority from
the owner, subscribes or attests
any document relating to any goods
onbehalfofsuchowner,

Page 91 of 166

General

10(A)

11.

12.

12A.

12B

If any condition, limitation or

restriction imposed by Federal
GovernmentorbytheBoardforgrant
of partial or total exemption from
customs duties is violated in respect
of the goods on which exemption has
beengranted,

such goods shall be liable to

confiscation and the person to whom
the exemption was granted shall be
liable to a penalty not exceeding ten
times the value of goods and upon
convictionbyaSpecialJudgeheshall
furtherbeliabletoimprisonmentfora
termnotexceedingtwoyears.

If any goods which have been

allowed temporary admission under
section 21 without payment of
duty subject to the condition of
subsequentexportbenotexported,or
any goods duty on which has not
beenpaidorhavingbeenpaidhas
been refunded be sold or transferred
or otherwise disposed of in
contraventionoftherulesoraspecial
ordermadeunderthatsection,

any person who sells, transfers or

otherwise disposes of such goods or
aids or abets the sale, transfer or
disposal of such goods, and any
person in whose possession such
goods are found shall be liable to a
penalty not exceeding five times the
dutychargeableonsuchgoodsand
such goods shall also be liable to
confiscation.

If person contravenes the

provisions of section 26 and does not
furnishanyinformationasrequiredby
therules,

Such person shall be liable to a

penalty not exceeding one million
rupeesandonconvictionbyaSpecial
Judge shall be liable to imprisonment
for a term not exceeding one year or
withboth.

26|(1)
and
26(4)

If any person contravenes the

provisions of section 26A and does
not furnish any information as
requiredbytherules,

suchpersonshallbeliabletoapenalty
not exceeding one million rupees and
onconvictionbyaSpecialJudgeshall
beliabletoimprisonmentforaterm
notexceedingoneyearorwithboth.

26A

In any person contravenes the

provisions of section 26B and does
not furnish any record, a documents
or information as required by the
rules,

Such person shall be liable to a

penalty not exceeding one million
rupeesandonconvictionbyaSpecial
Judge shall be liable to imprisonment
foratermnotexceedingoneyearor
withboth

26B]

1 Subs.andins.byActIIIof2006,s.8.

Page 92 of 166

19&20

21

13.

14.

14A.

15.

If
any
person
willfully
contravenes
any
rule
relatable to section 28 with respect to
anyspirits,

suchpersonshallbeliabletoapenalty
not exceeding ten thousand rupees
and all such spirit shall be liable to
confiscation.

28

If any person commits an

offenceundersection32,

suchpersonshallbeliabletoapenalty
not exceeding twenty five thousand
rupees or three times the value of
thegoodsinrespectofwhichsuch
offence is committed, whichever be
greater and such goods shall also be
liable to confiscation and upon
convictionbyaSpecialJudgeheshall
furtherbeliabletoimprisonmentfor
a term not exceeding three years, or
tofine,ortoboth.

32

suchpersonshallbeliabletoapenalty
notexceedingthreetimesthevalueof
the goods in respect of which such
offence is committed and such goods
shallalsobeliabletoconfiscation
and upon conviction by a Special
Judge he shall further be liable to
imprisonment for a term which may
extend to ten years but shall not be
less than five years or to fine, or to
both.

32A.

any person who fails to export such

goods or who unloads or relands the
goods or any person who aids or
abets the evasion of export of such
unloading or relanding shall be liable
toapenaltynotexceedingthreetimes
the value of such goods or twenty
five thousand rupees, whichever be
higher and the goods which are not
so exported or which are so unloaded
or relanded together with the
conveyance from which they are
unloaded or relanded shall also be
liabletoconfiscation.

35&105

Ifanypersoncommitsanoffence
Undersection32A.

Ifanygoodsinrespectofwhich
drawbackhasbeenpaidorany
warehousedgoodsclearedfor
exportationarenotdulyexportedor
afterbeingexportedareunloadedor
relandedatanyotherplacein
Pakistanotherwisethaninaccordance
withtheprovisionsofthisActandthe
rules.

Page 93 of 166

16.

17.

18.

If any provisions or stores on

which drawback has been paid or
on which duty has not been paid for
reason of their being provisions or
stores meant, to be exported for use
onboardarenotloadedonboard
orafterbeingloadedaresubsequently
unloaded without the permission of
theappropriateofficer.

suchprovisionsorstoresshallbe
liabletoconfiscation.

Ifanypersonfraudulentlyclaims
drawback on any goods on which
drawback is disallowed under
section 39 or includes any such
goodsinhisclaimfordrawback,

suchpersonshallbeliableto
penaltynotexceedingtwentyfive
thousandrupees,andsuchgoodsshall
alsobeliabletoconfiscation.

If, in any river or port

wherein a place has been fixed under
section43bytheBoard,anyvessel
arriving passes beyond such place,
before delivery of a manifest to the
pilot, officer of customs, or other
person duly authorized to receive the
same,

themasterofsuchvesselsandmaster
ofthepilotshallbeliabletoapenalty
notexceedingtwentyfivethousand
rupees.

24&35

Page 94 of 166

39

43

19.

20.

21.

22.

23.(i)

If the master of any vessel

arriving, which remains outside or
below any place fixed, under section
43, wilfully omits, for twenty four
hours after anchoring, to deliver a
manifestasrequiredbythisAct,

suchmastershallbeliabletopenalty
notexceedingtwentyfive
thousandrupees.

43

If, after any vessel has suchmastershallbeliabletoapenalty

enteredanycustomsportinwhicha notexceedingtwentyfive
place has not been fixed under thousandrupees.
section43,themasterofsuchvessel
willfully omits, for twentyfour hours
after anchoring, to deliver a manifest
asrequiredbythisAct,

43

If,afteranyconveyanceother
than a vessel has entered any land
customs station or customsairport,
the personincharge of such
conveyance willfully omits, for
twentyfour hours after arrival, to
deliver a manifest as required by
thisAct,

suchpersonshallbeliabletoapenalty
notexceedingtwentyfive
thousandrupees.
44

If any person required by this

Act to receive an import manifest
from the personincharge of a
conveyance refuses to do so, or fails
to countersign the same or to enter
thereon the particulars regferred to in
section46,

suchpersonshallbeliabletoapenalty
notexceedingtenthousandrupees.

If, any import or export

manifest delivered under any
provision of this Act is not signed by
the person delivering the same or is
not in the form prescribed under this
Actordoesnotcontaintheparticulars
of the conveyance, goods and
journey required to be stated in such
manifestbyorunderthisAct,or

thepersondeliveringsuchmanifest
shallbeliabletoapenaltynot
exceedingtwentyfivethousand
rupees.

43&46

Page 95 of 166

45&53

(ii)

Ifanymanifestsodelivereddoes
not contain a specification true to the
bestofsuchpersonsknowledgeofall
goods imported or to be exported in
suchconveyance,

24(i)

If any goods entered in the

import manifest of a conveyance are
notfoundinthatconveyanceor

thepersoninchargeofsuch
conveyanceshallbeliabletoapenalty
notexceedingtwicetheamountof
dutychargeableonthegoodsnot
foundontheconveyanceor,ifsuch
goodsarenotdutiableortheduty
thereoncannotbeascertained,toa
penaltynotexceedingfifteen
thousandrupeesforeverymissingor
deficientpackageorseparatearticle,
andinthecaseofbulkgoodstoa
penaltynotexceedingthevalueof
thegoods,ortwentyfivethousand
rupees,whicheverbehigher.

(ii)

If the quantity found in the

conveyance, container or any other
package is short, and the shortage is
notaccountedfortothesatisfaction
of the officerincharge of the
customhouse,

25.

Ifanybulkisbrokenonavessel
in contravention of section 47 or
without a special pass granted under
section49,

themasterofsuchvesselshallbe
liabletoapenaltynot
exceedingtwentyfive
thousandrupees.

If any bill of lading or copy

requiredundersection48,isfalseand
the personincharge of the
conveyance is unable to satisfy the
appropriate officer that he was not
aware of the fact or if any such bill
or copy has been altered
withfraudulentintentor

thepersoninchargeofsuch
conveyanceshallbeliabletopenalty
notexceedingtwentyfivethousand
rupees.

26.(i)

Page 96 of 166

45,53&55

47&49

48

(ii)

Ifthegoodsmentionedinanysuch
billorcopyhavenotbeenbonafide
shippedorloadedasshowntherein
orifanysuchbilloflandingorany
billofladingofwhichacopyis
deliveredhasnotbeenmade
previouslytothedepartureofthe
conveyancefromtheplace
wherethegoodsreferredtoinsuch
billofladingwereshippedorloaded
or,

(iii)

Ifanypartofthecargoorgoodshas
beenstayed,destroyedorthrown
overboard,orifanypackagehas
beenopenedandanypartofthe
cargoorgoodsbenotaccountedfor
tothesatisfactionoftheappropriate
officer,

27.

Ifthepersoninchargeofa
conveyanceattemptstodepartfrom
thecustomsstationwithoutaport
clearanceorwrittenpermissionofthe
appropriateofficer,grantedunder
section51orsection52,asthecase
maybe,

suchpersonshallbeliabletoapenalty
notexceedingtwentyfivethousand
rupees.

Ifanyconveyanceactuallydeparts
fromacustomsstationwithout
obtainingtheportclearanceorthe
writtenpermissionoftheappropriate
officer,asthecasemaybe,

thepersoninchargeofsuch
conveyanceshallbeliabletoapenalty
notexceedingtwentyfivethousand
rupees.

Ifanypilottakeschargeofany
vesselproceedingoutofPakistan
notwithstandingthatthemasterofthe
vesseldoesnotproduceaport
clearance,

suchpilotshallbeliabletoapenalty
notexceedingtwentyfivethousand
rupees.

Ifthepersoninchargeofa
conveyancerefusestoreceive
onboardanyofficerofcustoms
deputedundersection60,

suchpersonshallbeliabletoapenalty
notexceedingtenthusandrupeesfor
eachdayduringwhichsuchofficeris
isnotreceivedonboardthe
conveyance,andtheconveyanceif
notenteredshallnotbeallowedto
enteruntilsuchpenaltyispaid.

28.

29.

30.

Page 97 of 166

51&52

51&52

51

61

31.

If the master of a vessel or the

personincharge of a conveyance
other than a vessel or an aircraft
refuses to provide such officer with
suitableaccommodationandadequate
quantityoffreshwater,

suchmasterorpersonshall,ineach
suchcase,beliabletoapenaltynot
exceedingtenthousandrupees.

If the personincharge of any

conveyance refuses to allow such
conveyanceoranybox,placeorclose
receptacle therein to be searched
when so required by an officer of
customs bearing a written order to
searchor

suchpersonshallbeliabletoapenalty
notexceedingtwentyfivethousand
rupees.

(ii)

If an officer of customs
places any lock, mark or seal
uponanygoodsinanyconveyance,
and such lock, mark or seal is
willfully opened, altered or broken
beforeduedeliveryofsuchgoodsor

(iii)

If any such goods

secretlyconveyedawayor

are

(iv)

If any such hatchway or

entrance to the hold of a conveyance
after having been fastened down by
an
officer
of
customs
is
openedwithouthispermission,

33.

If the personincharge of
a conveyance laid up by the
withdrawal of the officer of customs
shall, before application is made by
him for an officer of customs to
superintend the receipt of goods,
causes or suffers to be put on board
such conveyance and goods what
everincontraventionofsection64,

suchpersonshallbeliabletoapenalty
notexceedingtwentyfivethousand
rupeesandthegoodsifprotectedbya
passorwrittenordershallbeliableto
berelandedforexaminationatthe
expenseofthepersoninchargeand,
ifnotprotectedbyapassorwritten
order,shallbeliabletoconfiscation.

32.(i)

61

62

Page 98 of 166

64

34.

If the personincharge of a
conveyance, in any case other than
thatprovidedforinclause33ofthis
Table, causes or suffers any
goodstobedischarged,putonboard
the conveyance or water borne
contrary to the provisions of section
64 or section 65 or any rules relating
tobaggage,

suchpersonshallbeliabletoapenalty
notexceedingtwentyfivethousand
rupeesandallgoodssodischarged,
putonboardtheconveyanceor
waterborneshallbeliableto
confiscation.

64,65&141

35(i)

If, when a boatnote is

requiredbysection68,anygoods
waterborneforthepurposeofbeing
landed from any vessel and
warehoused
or
passed
for
importation, or of being shipped for
exportation, be found without such
noteor

thepersonbywhose
authoritythegoodsarebeinglanded
orshipped,andthepersonincharge
oftheboat,shalleachbeliable
toapenaltynotexceedingtwicethe
amountofdutyleviableonthegoods,
or,ifsuchgoodsbenondutiabletoa
penaltynotexceedingtwothousand
rupeesandsuchgoodsshallalsobe
liabletoconfiscation.

68

(ii)

Ifanygoodsarefoundonboard
any boat in excess of such boatnote,
whether such goods are intended to
be landed, form, or to be shipped on
boardanyvessel,

Page 99 of 166

36.

If any person refuses to

receive, or fails to sign, or to note
theprescribedparticularsupon,any
boatnote,asrequiredbysection68,
orifanymasterorofficerofa
vessel receiving the same fails to
deliver it when required so to do by
any officer of customs authorized to
makesuchrequisitions,

suchperson,masterorofficer
shallbeliabletoapenaltynot
exceedingtenthousandrupees.

68

37(i)

If any goods are, without

permission, shipped or loaded on
boardaconveyanceproceedingoutof
Pakistan or are waterborne to be so
shipped or loaded or are landed
except from or at a wharf or other
place duly appointed for the purpose
or

thepersonbywhoseauthoritythe
goodsareshipped,loaded,landed,
waterborne
ortransshippedandthepersonin
chargeoftheconveyanceemployedin
conveyingthemshalleachbeliableto
apenaltynotexceedingfivetimes
thevalueofthegoodsandsuch
goodsshallalsobeliableto
confiscation.

66,69&70

(ii)

ifanygoodswaterborneforthe
purposeofbeinglandedorshippedor
loaded are not landed, shipped or
loadedwithoutunnecessarydelayor

(iii)

iftheboatcontainingsuchgoods
be found out of the proper track
between the vessel and the wharf or
other proper place of landing or
shipping or loading and such
deviationbenotaccountedfortothe
satisfaction of the appropriate officer
or

Page 100 of 166

(iv)

if any goods are transshipped contrary to the

provisionsofsection70,

38.

If, after the issue of a notification under

section 71 with regard to any port, any goods are
foundwithinthelimitsofsuchportonboardanyboat
notdulylicensedandregistered,

theownerorthepersonin
chargeoftheboatshall
beliabletoapenaltynot
exceedingtwo
thousandrupeesand
suchgoodsshallalsobe
liabletoconfiscation,
unlesstheyarecovered
byaspecialpermitofthe
CollectorofCustoms.

71

If any boator vesselnot exceedingone hundred

tons does not comply with the rules relatable to
section72,

suchboatorsuchvessel
shallbeliableto
confiscation.

72

The person incharge of a conveyance or master

oragentorowneroftheconveyancewhofailstosupply
theinformationordocumentssuomoto

suchperson,master,agent
orownershallbeliableto
penaltynotexceedingtwo
hundredthousandrupees
andonconvictionbya
SpecialJudge,heshall
furtherbeliableto
imprisonmentforaterm
whichmayextendtothree
yearsonwithfine,orwith
both.

39.

39A.

40.

If any personincharge of any conveyance

unloads or suffers to be unloaded any goods not duly
enteredinthemanifestofsuchconveyance,

Page 101 of 166

suchpersonshallbeliable
toapenaltynot
exceedingtwenty
fivethousandrupees.

72A

41.

42.

43.

If any goods are found

concealed in any place, box or close
receptacle in any conveyance and are
not duly accounted for to the
satisfactionoftheofficerinchargeof
thecustomhouse,

suchgoodsshallbeliableto
confiscation.

If any goods are found on

board any conveyance in excess of
thoseenteredinthemanifest,ornot
corresponding with the specification
thereincontained,

suchgoodsshallbeliableto
confiscation.

If any goods, after having

landed and before they have been
processed and cleared by the
Customs, are by the owner or any
other person, fraudulently concealed
in,orattemptedtoremovefromthe
bonded area of any Port. Airport and
Dry port, or abstracted from any
package or transferred from one
package to another, or otherwise, for
the purpose of illegal removal or
concealment, with the intention of
defraudingtherevenue,

ifthegoodscannotberecovered,

General

45&75

theowner1[oranyotherperson
havingcustodyoftheaforesaid
goods]shallbeliable,inadditionto
fullduty,toapenaltynotexceeding
fivetimestheamountofsuch
duty,orifsuchgoodsarenotdutiable
ordutythereoncannotbe
ascertained,toapenaltynotexceeding
onehundredthousandrupees,for
everymissingordeficientpackageor
separatearticle,andinthecaseof
bulkgoodstoapenaltynot
exceedingonehundredthousand
rupeesorthreetimesofthevalueof
thegoods,whicheverbehigher.
Andtheowneroranypersonguiltyof
suchremoval,concealment,
abstractionortransfermentandevery
personaidingorabettinghimshall
includingthecustodian,upon
convictionbyaspecialjudge,be
liabletoimprisonmentforaterm
notexceedingfiveyears.

1 Ins.byActIof08,s.5(w.e.f.172008).

Page 102 of 166

79,80

44.

If, in relation to any goods in

respect of which a declaration is
required on 1[* * *] a goods
declaration, as the case may be, it be
found that the goods have apparently
been packed so as to deceive the
officerofcustoms,

45.

If any goods have been

1[*

declared on
* *] a goods
declaration,asthecasemaybe,and
itisfoundthatgoodsnotsodeclared
have been concealed in, or mixed
withinthegoodssodeclared,

46.

If, when goods are passed by

bale or by package, any omission or
misdescription thereof tending to
injuretherevenuebediscovered,

theownerofthegoodsandevery
personwhoaidsorabetssuchpacking
shallbeliabletoapenaltynot
exceedingtwentyfivethousand
rupeesorfivetimesthedutyand
taxesinvolvedwhicheverishigher
andsuchgoodsshallalsobeliableto
confiscation.

79,131

theownerofsuchgoodsandevery
personwhoaidsorabetssuch
concealmentormixingofgoodsshall
beliabletoapenaltynotexceeding
twentyfivethousandrupeesorfive
timesthedutyandtaxesinvolved
whicheverishigherandboththe
goodssodeclaredandthegoodsnot
sodeclaredshallbeliableto
confiscation.

2[79,and131]

thepersonguiltyofsuchomissionor
misdescriptionshallbeliabletoa
penaltynotexceedingtentimesthe
amountofdutywhichmight
havebeenlosttoGovernmentby
suchomissionormisdescription,
unlessitbeprovedtothe
satisfactionoftheofficerinchargeof
thecustomhousethatthevariance
wasaccidental.

79&88

1 OmittedbyActIIIof2006,s.8.
2 Subs.byActXVIIof2012,s.7(w.e.f172012).

Page 103 of 166

47

1[47A

48.

49.

50

If,withoutentrydulymade,any
goods are taken or passed out of
anycustomsstation,

thepersonsotakingorpassingsuch
goodsalongwiththecustodianofthe
goodsshall,ineverysuchcase,be
liabletoapenaltynotexceedingfive
timesthevalueofgoodsand
suchgoodsshallalsobeliableto
confiscationanduponconvictionbya
SpecialJudgebefurtherliableto
imprisonmentforatermnot
exceedingfiveyears.

79

If the goods declaration is not

filed within the prescribed period
offifteendays,

theownerofsuchgoodsshallbe
liabletoapenaltywhichmay
extendtofifteenthousandrupees.

79

If any prohibited, restricted or

dutiable goods are found, either
before or after landing, concealed in
anypassengersbaggage

thepassengershallbeliabletoa
penaltynotexceedingfivetimesthe
valueofthegoodsandsuchgoods
shallalsobeliabletoconfiscation.

If any goods entered to be

warehoused are carried into the
warehouse unless with the authority,
or under the care, of the appropriate
officer, and in such manner, by such
persons, within such time, and by
such roads or ways, as such officer
directs,

anypersonsocarryingthemshall
beliabletoapenaltynot
exceedingtwentyfivethousand
rupeesandsuchgoodsshallalsobe
liabletoconfiscation

If any goods entered to be

warehousedarenotdulywarehoused
in pursuance of such entry, or are
withheld, or removed from any
proper place of examination before
they have been examined and
certifiedbytheappropriateofficer,

suchgoodsshallbedeemednotto
havebeendulywarehoused,and
shallbeliabletoconfiscation[andany
personguiltyofsuchoffence,aiding
orabettingshallbeliabletoapenalty
notexceedingfivehundredthousand
rupees

1 Ins.byActIIIof2006,s.8.

Page 104 of 166

General

87

88

51.

If any warehoused goods be not warehoused in

accordancewiththeprovisionsofChapterXI,

suchgoodsshallbe
liabletoconfiscation

ChapterXI

52.

If the licensee of any private warehouse licensed

underthisActdoesnotopenthesamewhenrequiredsoto
dobyanyofficerentitledtohaveaccessthereto,or,upon
demand made by any such officer, refuses access to any
suchofficer,

suchlicenseeshallbe
liabletoapenaltynot
exceedingtwentyfive
thousandrupees,and
shallfurtherbeliableto
havehislicence
forthwithcancelled.

91

53.

If the licensee of any public warehouse, or the

licenseeofanyprivatewarehouse,neglectstoshowthe
goodswarehousedtherein,sothateasyaccessmaybehad
toeverypackageandparcelthereof,

suchlicenseeshall,for
everysuchneglect,be
liabletoapenaltynot
exceedingonethousand
rupees.

ChapterXI

54.

Iftheownerofanywarehousedgoods,oranyperson
in the employment of such owner, clandestinely opens
any warehouse, or, except in the presence of the
appropriateofficer,gainsaccesstohisgoods,

suchownerorperson
shallineverysuch
case,beliableto
penaltynotexceeding
twentyfivethousand
rupees.

93

Page 105 of 166

55(i)

If
any
warehousedgoodsareopenedincontravention
oftheprovisionsofsection92or

suchgoodsshallbeliableto
confiscation.

(ii)

if any alteration be made in such goods

orinthepackingthereof,exceptasprovidedin
section94,

56.

If any warehoused goods that have

beendeliveredasstoresandprovisionsfor
use on board a conveyance under the
authority of this Act are relanded, sold or
disposedofinPakistanwithoutdueentryand
paymentofduty,

thepersoninchargeofthe
conveyanceshallbeliabletoa
penaltynotexceedingtwenty
fivethousandrupeesandsuch
goodsshallalsobeliableto
confiscation.

106

If any goods, lodged in a

private
warehouse
are
found at the time of delivery therefrom to be
deficient,andsuchdeficiencyisnotduesolely
tonaturalloss,asallowedundersection110,

thelicenseeofsuchwarehouse
shall,unlessthedeficiencybe
accountedfortothesatisfaction
oftheappropriateofficer,be
liabletoapenaltyequaltofive
timesthedutychargeableonthe
goodssodeficient.

116

If the licensee of any public

warehouse, or the licensee of any private
warehouse, fails, on the requisition of any
officer of customs, to produce any
goods which have been deposited in such
warehouse, and which have not been
duly cleared and delivered therefrom, and is
unable to account for such failure to the
satisfactionoftheappropriateofficer,

suchlicenseeshallforeverysuch
failure,beliabletopaytheduties
dueonsuchgoods,andalsoa
penaltynotexceedingone
thousandrupeesinrespectof
everypackageorparcelso
missingordeficient.

57.

58

Page 106 of 166

92&94

116

59.

60.

61.

62.

If any goods, after being duly

warehoused,
are
fraudulently
concealed in, or removed from the
warehouse,orabstractedfromany
package, or transferred from one
packagetoanother,orotherwise,for
the purpose of illegal removal or
concealment,

anypersonguiltyofsuchremoval,
concealment,abstractionor
transfermentandeverypersonaiding
orabettinghimshallbeliabletoa
penaltynotexceedingtwentyfive
thousandrupeesandupon
convictionbyaSpecialJudge,heshall
furtherbeliabletoimprisonmentfora
termnotexceedingfiveyears,orto
fine,ortoboth.

ChapterXI

If any goods lodged in a

private warehouse are found to
exceedtheregisteredquantity,

suchexcess,unlessaccountedforto
thesatisfactionoftheofficerin
chargeofthecustomhouse,shall
bechargedwithfivetimestheduty
leviablethereon.

ChapterXI

If any goods be removed from

the warehouse in which they were
originally deposited, except in the
presence, or with the sanction, of the
appropriate officer or under the
properauthorityfortheirdelivery,

anypersonsoremovingthemshallbe
liabletoapenaltynotexceedingone
hundredthousandrupeesandsuch
goodsshallalsobeliableto
confiscation.

Ifanypersonillegallytakes
any goods out of any warehouse
without payment of duty or replaces
replaces with other goods, or aids,
assists or is otherwise concerned
therein,

suchpersonshallbeliabletoapenalty
notexceedingfivehundredthousand
rupeesanduponconvictionbya
SpecialJudge,heshallbefurther
liabletoimprisonmentforatermnot
exceedingfiveyearsortofineorto
both.

Page 107 of 166

ChapterXI

ChapterXI

63.

64.

65.

66.

If any person contravenes any

rule relating to transhipment or
tranships goods not allowed to be
transhipped,

1[If

suchpersonincludingthecustodian
andtheinlandcarriershallbe
liabletopenaltynotexceedingfive
hundredthousandrupeesorfivetimes
theamountofdutiesandtaxes
involvedwhicheverishigherandupon
convictionbyaSpecialJudgebe
furtherliabletoimprisonmentfora
termnotexceedingtwoyearsand
anygoodsinrespectofwhichsuch
offencehasbeencommittedandthe
conveyanceillegallycarryingsuch
goodsshallalsobeliableto
confiscation.

121

any person contravenes

any rule or condition relatable to
section 128 or section 129, or makes
anuntruedeclarationrelatingtotransit
goodsorillegallyremovesorconceals
anytransitgoods.

2[suchpersonincludingthecustodian

If any goods be taken on board

any conveyance at any customs
station in contravention of section
130,

thepersoninchargeofsuch
conveyanceshallbeliabletoapenalty
notexceedingtwentyfive
thousandrupees.

130

If any goods not specified in a

thepersoninchargeofsuch
conveyancealongwithwiththe
custodian]shallbeliabletoapenalty
notexceedingonehundredthousand
rupeesanduponconvictionbya
SpecialJudgebefurtherliableto
imprisonmentforatermnot
exceedingtwoyearsandthe
conveyanceinvolvedshallbeliableto
confiscation.

131

3[*

dulypassed
* *]
goods declaration or not permitted to
be exported are taken on board any
conveyance, contrary to the
provisionsofsections131,

andinlandcarriershallbeliabletoa
penaltyuptotwicethevalueofthe
goodsanduponconvictionbya
SpecialJudgebefurtherliableto
imprisonmentforatermnot
exceedingfiveyearsandthegoodsin
respectofwhichsuchoffencehas
beencommittedshallalsobeliableto
confiscation.]

1 Subs.byActVof2015,s.2(w.e.f172015).
2 SubsbyActXVIIof202,s.4(w.e.f172012).
3 OmittedbyActIIIof06,s.8.

Page 108 of 166

128&129

67.

68.

69.

If any goods specified in the

manifestofanyconveyanceorinany
goods declaration are not duly put on
board before the departure of such
conveyance, or are relanded and
notice of such short loading or
relanding be not given as required by
section134,

theownerofsuchgoodsshallbe
liabletoapenaltynotexceedingtwo
thousandrupeesandsuchgoodsshall
alsobeliabletoconfiscation.

If any goods duly put on board

any conveyance be landed, except
under sections 135,136 or 137, at
anyplaceotherthanthatforwhich
theyhavebeencleared,

thepersoninchargeofsuch
conveyanceshall,unlessthelanding
beaccountedfortothesatisfactionof
theappropriateofficer,beliabletoa
penaltynotexceedingthreetimesthe
valueofthegoodssolanded.

135,136&137

If any goods on account of

whichdrawbackhasbeenpaidbenot
found on board any conveyance
referredtoinsection136,

Thepersoninchargeofsuch
conveyanceshall,unlessthefactbe
accountedfortothesatisfactionofthe
appropriateofficer,beliabletoa
penaltynotexceedingthevalueof
suchgoods.

136

Page 109 of 166

134

70.

Iftheownerofanybaggagefailstomakecorrect
declaration of its contents or refuses to answer any
questions put to him by the appropriate officer with
respect to his baggage or any of its contents including
articlescarriedwithhimorfailstoproducethebaggage
oranysucharticleforexamination,

suchownershallbeliable
toapenaltynotexceeding
threetimesthevalueof
thegoods,inrespectof
whichnodeclarationor
incorrectdeclarationhas
beenmadeorinrespectof
whichherefusesorfailsto
answeranyquestion,or
whichhefailstoproduce
forexaminationandsuch
goodsshallalsobeliableto
confiscation.

139

71.

Ifanyconsignorinrelationtocoastalgoodsfailsto
make an entry thereof in the prescribed bill as required
under section 147, or while presenting such bill fails to
makeandsubscribetoadeclarationastothetruthofthe
contentsofsuchbill,

suchconsignorshallbe
liabletoapenaltynot
exceedingtwentyfive
thousandrupees.

147

72.

If in the case of any coasting vessel the

provisions of sections 148, 149, 150,151, 152 and 153
arenotcompiledwith,

themasterofthevessel
shallineachcasebeliable
toapenaltynot
exceedingfifteenthousand
rupees.

148to
153

73(i)

Ifthemasterofanycoastingvesselfailscorrectly
to keep, or to cause to be kept the cargo book, or to
producethesameondemandor

themastershallbeliableto
apenaltynot
exceedingtenthousand
rupees.

151

(ii)

ifatanytimetherebefoundonboardanysuch
vessel any goods not entered in such book as laden, or
anygoodsnotedasdeliveredor

(iii)

if any goods entered as laden, and not noted as

delivered,benotonboard,

Page 110 of 166

74.

75.

76(i).

(ii)

If any person contravenes

theprovisionsofsection155oraids
inorabetssuchcontravention,

suchpersonshall,exceptwhereany
finehasbeenexpresslyprovidedfor
theviolationoftheprohibitionor
restrictioninthelawthatimposesit,
beliabletoapenaltynotexceeding
tenthousandrupeesandthegoodsin
respectofwhichsuchcontraventionis
committedshallalsobeliableto
confiscation.

155

If any rule which prevents or themasterofthevesselcarrying

regulates the taking of any coastal suchgoodsshallbeliabletoa
goodsoutofPakistaniscontravened, penaltynotexceedingtwentyfive
thousandrupees,andwheresuch
contraventionresultsinthelossofany
customsdutyheshallfurtherbe
liabletoapenaltynotexceeding
threetimessuchdutyandthegoods
inrespectofwhichsuch
contraventioniscommittedshallalso
beliabletoconfiscation.

155

If, contrary to the provisions of

thisActoranyotherlawforthetime
beinginforce,anygoodsareladenon
board any vessel in any customsport
orcarriedcoastwise,or

themasterofsuchvesselshallbe
liabletoapenaltynotexceedingten
thousandrupeesandsuchgoodsshall
alsobeliabletoconfiscation.

If any goods which have been

brought coastwise are so unladen in
anysuchportor

Page 111 of 166

ChapterXVI

(iii)

If any goods are found on board any coasting vessel

withoutbeingenteredinthemanifestorcargobook,asthe
casemaybe,ofsuchvessel,

77
(i)

If any person counterfeits, falsifies or

fraudulently alters or destroys any declaration, statement or
documentinthetransactionofanybusinessrelatingtothe
customs or any seal, signature, initials or other mark made
or impressed by any officer of customs in the transaction
ofanybusinessrelatingtocustomsor

suchpersonshall,onconvictionofanysuchoffence
before a Special Judge be liable to imprisonment
foratermnotexceedingthreeyears,ortofine,or
toboth.

(ii)

beingrequiredunderthisActtoproduceanydocument,
refusesorneglectstoproducesuchdocumentor

(iii)

being required under this Act to answer any question

put to him by an officer of customs, does not correctly
answersuchquestion,

78.

If any person on board any conveyance in any

customsstation or who has landed from any such
conveyance,uponbeingaskedbyanofficerofcustoms
whetherhehasdutiableorprohibitedgoodsabouthisperson
orinhispossession,declaresthathehasnot,andifanysuch
goodsare,aftersuchdenial,foundabouthispersonorinhis
possession,

such person shall be liable to a penalty not

exceedingthreetimesthevalueofsuchgoods
andsuchgoodsshallalsobeliabletoconfiscation.

Page 112 of 166

General

General

79(i)

Ifanyofficerofcustoms
requiredanypersontobe
searchedfordutiableor
prohibitedgoods,orany
documentsconnectedwith
suchgoods,ortobe
detained,withouthaving
reasonablegroundsto
believethathehassuch
goodsordocumentsabout
hispersonor

suchofficershall,onconvictionbeforeaSpecialJudge,
beliabletoafinenotexceedingtwentyfivethousand
rupees.

158

(ii)

arrestanypersonwithout
havingreasonablegrounds
tobelievethathehasbeen
guiltyofanoffence
relatingtocustoms,

80.

If,saveforgoodand
sufficientcause,any
conveyancehavingbeen
summonedunder
section164tostopfailsto
doso,

thepersoninchargeofsuchconveyanceshallbe
liabletoapenaltynotexceedingtwentyfivethousand
rupeesandsuchconveyanceshallalsobeliableto
confiscation.

Ifanyofficerofcustoms,
orotherpersonduly
employedforthe
preventionofsmuggling,
isguiltyofawillfulbreach
oftheprovisionsofthis
Act,

such officer or person shall, on conviction before a

Special Judge, be liable to imprisonment for a term
notexceedingthreeyears,ortofine,ortoboth.

81.

164

General

Page 113 of 166

82.

83.

84.

If any officer of customs, or

other person duly employed for
the prevention of smuggling,
practices,orattemptstopractice,any
fraud for the purpose of injuring the
customsrevenue,orabetsorconnives
at any such fraud, or any attempt to
practiceanysuchfraud,

such officer or person shall, on

conviction before a Special Judge,
be liable to imprisonment for a term
not exceeding three years, or to fine,
ortoboth.

Ifanypoliceofficer,whose
dutyitis,undersection170,tosend
a written notice or cause goods to be
conveyedtoacustomhouse,neglects
sotodo,

such officer shall, on conviction

beforeSpecialJudge,beliableto
a penalty not exceeding two
thousandrupees.

If, in relation to any goods

imported or intended to be exported
byland,anorderpermittingclearance
undersection83orsection131isnot
produced,

the person concerned shall be liable

to a penalty not exceeding twenty
five thousand rupees, and such goods
shallalsobeliabletoconfiscation.

General

170

83&131

85.

Ifanypersonknowingly
(a)

obstructs, hinders, falsely

accuses or implicates, threatens,
molests or assaults an official
ofCustomsoranypersonwhile
duly engaged or subsequently in
the discharge of any duty or
the
exercise
of
anypowerimposedorconferred
on him by or under any of
provisions of this Act or any
personactinginhisaidor

such person shall, on conviction

before a Special Judge be liable to a
fine of twentyfive thousand rupees,
and to imprisonment for a term not
exceedingtwoyears.

Page 114 of 166

General

(b) does anything which

impedes or is calculated to
impede, the carrying out of
any search for any
thingrequiredinaninquiry,
investigation,auditofgoods
liable
to
confiscation under this
Act or the detention,
seizure or removal of any
suchthingor

(c)rescues, damages or destroys

anything so liable to
confiscation
or
does
anything calculated to
prevent the procuring or
giving of evidence as to
whether or not anything is
soliabletoconfiscationor
(d) prevents the detention of
any person by a person
duly engaged or acting as
aforesaid, or rescues any
personsodetainedor
(e) attempts to do any of the
aforementioned
acts
or things, or who aids or
abets,
or
attempts
toaidorabet,thedoingof
anyofthem,

Page 115 of 166

86.

Ifanyperson,havingknowledge
of the commission of any offence
under this Act or of an attempt or
likelyattempttocommitanysuch
offence, fails to give information in
writingtotheofficerinchargeofthe
nearest customhouse or customs
station, or if there be no custom
house or customsstation at a
reasonably convenient distance to the
officerin charge of the nearest
policestation,

such
person
shall,
on
conviction befor a Special Judge, be
liable to imprisonment for a term
whichmayextendtooneyear,ortoa
fine not exceeding twentyfive
thousandrupees,ortoboth.

Ifanyofficerofcustoms,except
in the discharge in good faith of his
duty as such officer, discloses any
particulars learnt by him in his
official capacity in respect of any
goodsor

suchofficershall,on
convictionbeforeaSpecialJudge,be
liabletoafinenotexceedingtwenty
fivethousandrupees.

(ii)

Ifanyofficerofcustoms,except
as permitted by this Act, parts
with the possession of any samples
delivered to him in his official
capacity,

88.

If any person not holding a

licence
granted
under
section207actsasanagentforthe
transaction of business as therein
mentioned,

suchpersonshallbeliabletoapenalty
notexceedingtenthousandrupees.

87(i)

Page 116 of 166

192

199

207

89.(i)

If any person without lawful

excuse, the proof of which shall be
on such person, acquires possession
of, or is in any way concerned in
carrying,
removing,
depositing,
harbouring, keeping or concealing, or
in any manner dealing with smuggled
goods or any goods in respect to
which there may be reasonable
suspicion that they are smuggled
goods

such goods be liable to confiscation

and any person concerned in the
offenceshallbeliabletoapenaltynot
exceeding ten times the value of the
goods and, where the value of
such goods exceeds 1[three]
hundred thousand rupees, he shall
furtherbeliable,uponconvictionbya
Special Judge, to imprisonment for
atermnotexceedingsixyearsandto
a fine not exceeding ten times the
valueofsuchgoods2[***]

(ii)

If the smuggled goods are

narcotics
drugs,
psychotropic
substancesorcontrolledsubstances,

General

suchgoodsshallbeliableto
confiscationandanyperson
concernedintheoffenceshallbe
liableto

(a) if the quantity of the

narcotic
drug,
psychotropic
substance
of
controlledsubstanceis
one hundred grams or
less

imprisonmentwhichmayextendto
twoyears,orwithfine,orwithboth

(b) if any quantity of the

narcoticdrug,psychotropic
substance or controlled
substance exceeds one
hundred grams but does
notexceedonekilogram

imprisonment which may extend to

sevenyearsandshallalsobeliableto
fine

1 Subs.byActXVIof2010,s.3(w.e.f172010).
2 OmittedbytheFinanceAct2012,s.4(w.e.f172012).

Page 117 of 166

(c)if the quantity of the narcotic

drug,
psychotropic
substance or controlled
substance exceeds the limits
specifiedinclause(b)

death or imprisonment which may

extend to fourteen years and
shall also be liable to fine which
maybeuptoonemillionrupees
Provided that, if the quantity
exceeds ten kilograms the
punishment shall not be less than
imprisonmentforlife.]

Provided that if the smuggled goods

begoldbullionorsilverbulliontheonus
of proving the plea, that such bullion was
obtained by processing or other means
employedinPakistanandnotbysmuggling
shall be upon the person taking that
plea,

90.

If any person, without lawful

excusetheproofofwhichshallbeonsuch
person,acquirespossessionof,orisinany
way
concerned
in
carrying, removing, depositing, harbouring,
keeping
or
concealing
or
inanymannerdealingwithanygoods,not
beinggoodsreferredtoinclause89,which
have been unlawfully removed from a
warehouse, or which are chargeable with
adutywhichhasnotbeenpaid,orwith
respecttotheimportationorexportationof
which there is a reasonable suspicion that
any prohibition or restriction for the time
beinginforceunderorbyvirtueofthisAct
hasbeencontravened,orifanypersonisin
relation to any such goods in any way,
without lawful excuse, the proof of which
shall be on such person, concerned in any
fraudulentevasionorattemptatevasionof
any duty chargeable thereon, or of any
such prohibition or restriction as aforesaid
orofanyprovisionofthisActapplicableto
thosegoods,

such goods shall be liable to

confiscation, and any person
concernedshallalsobeliabletoa
penalty not exceeding ten times
thevalueofthegoods.

Page 118 of 166

General

91.

If any person, without

lawful excuse, the proof of which
shall be on such person, brings into
Pakistan, or is in any way
concerned with the bringing into
Pakistan of, or who has in his
possession, any billheading, or other
paper appearing to be a heading or
blank, capable of being filled up and
used as an invoice, purporting to be
madeoutbyoronbehalfofaperson
or firm other than the one from
whosepossessionthebillheadingor
otherpaperhasbeenrecovered,or
who has brought it into Pakistan, or
on whose behalf it has been bought
intoPakistan,

such goods shall be liable to

confiscation and any person
concerned in the offence shall be
liable to a penalty not exceeding
twentyfive thousand rupees and,
upon conviction by a Special Judge,
he shall further be liable to
imprisonment for a term not
exceeding one year or to a fine not
exceeding twentyfive thousand
rupees,ortoboth.

Page 119 of 166

General

92.

Any person who bears

himself
in
disguise
or
being
armed
with
an
offensive weapon, intimidates any
person duly engaged in the
discharge of any duty or the exercise
of any power imposed or conferred
on him by or under any of the
provisionsofthisActoranyperson
actinginhisaidorusessuchweapon
againstanysuchperson
(a) while he is concerned
in the movement,
carriage
or
concealment of any
goods with the
intent of violating
any prohibition or
restriction on the
importation
or
exportation thereof
imposed by this or
any other Act or with
the intent of passing
such goods without
paying
the
duty
chargeable
thereon or without
giving security for its
paymentor

suchpersonshallbeliable,on
convictionbefore,aSpecialJudge
toimprisonmentforatermnot
exceedingsevenyears1[***].
General

(b) while in possession of

any goods liable to
confiscationunderthis
Act,

1 OmittedbyActXVIIof2012,s.4(w.e.f172012).

Page 120 of 166

93.

If

any
person,
by
any
means, makes any signal or any message from any
partofPakistanorfromanyshiporaircraftforthe
information of a person in any ship or aircraft,
or
across
the
frontier,beingasignalormessageconnectedwiththe
smuggling or intended smuggling of goods into or
out of Pakistan, whether or not the person for
whom the signal or message intended is in a
position to receive it or is actually engaged at the
timeinsmugglinggoods,

such person shall, on conviction before a Special

Judge,beliabletoimprisonmentforatermnotexceeding
three years, or to fine not exceeding twentyfive
thousand rupees, or to both and any
equipment or apparatus used for sending the signal or
messageshallalsobeliabletoconfiscation.
General

Explanation: If in any proceedings under this

clause, any question arises as to whether any
signalormessagewassuchasignalormessageas
aforesaid, the burden of proof shall lie upon the
defendant,

94.

If within the limits of Pakistan, any person

deposits,placesorcarries,orcausestobedeposited,
placed or carried in, through or into any
building within one mile of the frontier between
Pakistan and any foreign country, or in, through or
into any premises connected with any such
building, any dutiable goods on which duty has not
been paid, or any goods imported in contravention
ofanyoftheprovisionsofthisActoranyotherlaw.

such person shall, on conviction before a Special Judge,

beliabletoimprisonmentforatermnotexceedingthree
years, or to a fine not exceeding twenty
fivethousandrupees,ortoboth.

Page 121 of 166

General

95.

1[95A.

1[96.

97.

Ifwithinonemileofthefrontier
between Pakistan and any foreign
country, any building is generally
used for storage of imported goods
and any such goods are seized from
such building and confiscated
accordingtolaw,

suchbuildingshallbeliableto
confiscation.

If any person furnishes a

security or guarantee in shape of a
chequeorapostdatedchequeorany
other bank instrument towards
fulfillment of any obligations under
this Act or any other Act or rules
made there under, which is
dishonouredonpresentation,

Suchpersonshallbeliabletoa
penaltynotexceedingtwomillion
rupeesanduponconvictionbeforea
specialJudgeheshallfurtherbeliable
toimprisonmentforatermnot
exceedingthreeyearsorboth.

If any person does not maintain

and keep record under the
provisionsofsection211,

suchpersonshallbeliabletoapenalty
whichmayextendtoonemillion
rupees.

Ifanypersoncontravenesanyof
the provisions of a notification under
section 212 or of the rules regulating
businessconnectedwithgoldorsilver
or precious stones or ornaments
made of gold or silver or precious
stones or silver or precious stones
within fifteen miles of the frontier of
Pakistan.

suchpersonshall,on
convictionbeforeaSpecialJudge,be
liabletoimprisonmentforatermnot
exceedingthreeyears,andtoafine
notexceedingfiftythousandrupees.

General

1 Ins.byActIIIof06,s.8.

Page 122 of 166

General]

211]

212

98.

99.

100.

101

102.

Ifanypersonobstructsanofficeractingintheexerciseof
thepowersconferredbysubsection(2)ofsection189,

suchpersonshall,onconvictionbeforeaSpecial
Judge, be liable to imprisonment for a term not
exceedingtwoyears,ortofine,ortoboth.

189

If defaulter fails to pay outstanding arrears as defined in

clause(w)ofsection(2)oftheCustomsAct,1969,

such person, upon conviction by a Special

Judge, shall be liable to imprisonment for a
term not exceeding five years or to a fine
notexceedingthreetimestheamountduefrom
him,orboth.

202

Ifanypersondiscloses,publishesorotherwisedisseminates
trade information of any person to any other person except as
authorized,

such person shall be liable to a penalty not

exceeding two hundred thousand rupees and on
conviction before a Special Judge to
imprisonmentforatermnotexceedingthree
yearsorboth.

155H

Unauthorizedaccesstoorimproperuseof 1[orattemptto
make unauthorized access to or improper use of] the Customs
ComputerizedSystembyanyperson,

such person shall be liable to a penalty not

exceeding two hundred thousand rupees and on
conviction before a Special Judge to
imprisonmentforatermnotexceedingthree
yearsorboth.

155I

If any person interferes 1[or attempts to interfere] with

theCustomsComputerizedSystem,

such person shall be liable to a penalty not

exceeding two hundred thousand rupees and on
conviction before a Special Judge to
imprisonment for a term not exceeding two
yearsorboth.

155J

1 Ins.byActtheFinanceAct2012.s.4(w.e.f172012).

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Unauthorizeduseof1[orattempttomakeauthorized
useof]uniqueuseridentifierbyanyperson,

suchpersonshallbeliableto
a penalty not exceeding one
hundredthousandrupees.

Ifanyperson,(a)failstooperateanymechanicalor
electronicdevice,whenrequestedbyaCustoms
Officer,onwhichanyrecordsare,orinformationis,
storedforthepurposeofenablingtheCustoms
Officertoobtainthoserecordsorthat
informationor

suchpersonshallbeliableto
a penalty not exceeding one
hundredthousandrupees.

(b)withintenttodefeatthepurposesofthisAct,
destroys,alters,orconcealsanybook,document,or
recordrequiredtobekeptunderthisAct,orsendsor
attemptstosendoutofPakistananysuchbook,
document,orrecord.

suchpersonshallbeliableto
a penalty not exceeding two
hundred thousand rupees
and on conviction before a
Special
Judge
to
imprisonment for a term
not exceeding two year, or
both.

103.

104.

1 Ins.theFinanceAct2012,s.4(w.e.f172012).

Page 124 of 166

155K

155P

NothinginColumn3oftheaboveTableShallbedeemedtohavetheforceoflaw.
Explanation.ForthepurposesofanypenalprovisionsofthisAct,theoffenceofcontravening,in
respectofanygoods,anyoftheprovisionsofthisActortherulesoranyotherlawforthetimebeing
inforce,shallbedeemedtohavebeencommittedwhen,inthecaseofimport,anyvesselcontaining
suchgoodsarriveswithintwelvenauticalmilesoftheseacoastofPakistan(eachnautical
milemeasuringsixthousandandeightyfeet)orwhen,inthecaseofexport,suchgoodshavebeen
loadedonanyconveyancefortransporttoanydestinationoutsidePakistan,orwhenineither
case,theconnectedcustomsdocumentshavebeenpresentedtotheappropriateofficer:
Providedthatinthecaseofaccompaniedbaggageoranyunmanifestedgoodsmeantforexport,
theoffenceshallbedeemedtohavebeencommittedwhensuchbaggageorgoodsenterthecustoms
areaoraredeliveredtothecarrieroftheconveyance.
(2)Whereanygoodsspecifiedinclause(s)ofsection2orinanotificationissuedthereunder]
areseizedunderthisActinthereasonablebeliefthatanacttodefraudtheGovernmentofanyduty
payablethereonortoevadeanyprohibitionorrestrictionforthetimebeinginforcebyorunderthis
Act has been committed in respect of such goods, or that there is intent to commit such act, the
burdenofprovingthatnosuchacthasbeencommittedortherewasnosuchintentshallbeonthe
personfromwhosepossessionthegoodswereseized.
157. Extent of confiscation.(1) Confiscation of any goods under this Act includes any
packageinwhichtheyarefound,andallothercontentsthereof.
(2)Everyconveyanceofwhateverkindusedintheremovalofanygoodsliabletoconfiscation
underthisActshallalsobeliabletoconfiscation.
Provided that, where a conveyance liable to confiscation has been seized by an officer of
customs,theappropriateofficermay,insuchcircumstancesasmaybeprescribedbyrules,order
itsrelease,pendingtheadjudicationofthecaseinvolvingitsconfiscationiftheownerofthe
conveyancefurnisheshimwithasufficientguaranteefromascheduledbankforthedueproduction
oftheconveyanceatanytimeandplaceitisrequiredbytheappropriateofficertobeproduced.
(3)ConfiscationofanyvesselunderthisActincludeshertackle,apparelandfurniture.

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CHAPTERXVIII
PREVENTIONOFSMUGGLINGPOWEROFSEARCH,SEIZUREANDARREST
ADJUDICATIONOFOFFENCES
158.Powertosearchonreasonableground.(1)Theappropriateofficer,ifhehasreason
tobelievethatanypersoniscarryingabouthimselfgoodsliabletoconfiscationoranydocuments
relatingthereto,maysearchsuchperson,ifhehaslandedfromorisonboardorisabouttoboarda
vesselwithinthePakistancustomswaters,orifhehasalightedfrom,orisabouttogetinto
orisinanyotherconveyancearrivinginorproceedingfromPakistan,orifheisenteringorabout
toleavePakistan,orifheiswithinthelimitofanycustomsarea.
(2) Without prejudice to the provisions of subsection (1) the appropriate officer may search a
person,ifhehasreasontobelievethatsuchpersoniscarryingabouthimselfsmuggledPlatinum,any
radio active mineral, gold, silver or precious stones, manufactures of Platinum, any radioactive
mineral,gold,silverorpreciousstones,orcurrency,oranyothergoodsorclassofgoodsnotifiedby
theFederalGovernmentintheofficialGazette,oranydocumentsrelatingtoanyoneormoreofthe
aforementionedgoods.
159. Persons to be searched may desire to be taken before gazetted officer of customs or
Magistrate.(1)Whenanyofficerofcustomsisabouttosearchanypersonundertheprovisionsof
section158,theofficerofcustomsshallinformsuchpersonabouthisrighttobetakentoagazetted
officerofcustomsorMagistrate,andifsuchpersonsodesirestakehimwithoutunnecessarydelayto
thenearestgazettedofficerofcustomsorMagistratebeforesearchinghim,andmaydetainhimuntil
hecanbesotaken.
(2)ThegazettedofficerofcustomsortheMagistratebeforewhomsuchpersonisbroughtshall,if
heseesnoreasonablegroundforsearch,forthwithdischargethepersonandrecordreasonsfordoing
so,orelsedirectsearchtobemade.
(3)Beforemakingasearchundersection158,theofficerofcustomsshallcallupontwoormore
personstoattendandwitnessthesearchandmayissueanorderinwritingtothemoranyofthemso
todo,andthesearchshallbemadeinthepresenceofsuchpersonsandalistofallthingsseizedinthe
courseofsuchsearchshallbepreparedbysuchofficerorotherpersonandsignedbysuch
witnesses.
(4)Afemaleshallnotbesearchedexceptbyafemale.
160. Power to screen or XRay bodies of suspected persons for detecting secreted
goods.(1) Where the appropriate officer has reason to believe that any person liable to search
undersection158hasanygoodsliabletoconfiscationsecretedinsidehisbody,hemaydetain
suchpersonandproducehimwithoutunnecessarydelaybeforeanofficerofcustomsnotbelow
therankofanAssistantCollectorofCustoms.

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(2)Theaforesaidofficer,ifhehasreasonablegroundsforbelievingthatsuchpersonhasanysuch
goodssecretedinsidehisbodyandthatitisnecessarytohavethebodyofsuchpersonscreenedorX
Rayed,maymakeanordertothateffect,orelsedischargesuchpersonforthwith,exceptwhereheis
heldonanyothergrounds.
(3)WheretheaforesaidofficerorderssuchpersontobescreenedorXRayed,theappropriate
officershall,assoonaspracticable,takehimtoaradiologistpossessingsuchqualificationsasmaybe
recognizedbytheFederalGovernmentforthatpurposeandsuchpersonshallallowtheradiologistto
screenorXRayhisbody.
(4)TheradiologistshallscreenorXRaythebodyofsuchpersonandforwardhisreportthereon,
togetherwithanyXRaypicturetakenbyhimtotheaforesaidofficerwithoutunnecessarydelay.
(5)Whereonthebasisofareportfromaradiologistorotherwise,theaforesaidofficerissatisfied
that any person has any goods liable to confiscation secreted inside his body, he may direct that
suitable action for bringing such goods out of his body be taken on the advice and under the
supervisionofaregisteredmedicalpractitionerandsuchpersonshallbeboundtocomplywithsuch
direction:
Provided that in the case of a female no such action shall be taken except on the advice and
underthesupervisionofafemaleregisteredmedicalpractitioner.
(6)WhereanypersonisbroughtbeforeanofficerofcustomsnotbelowtherankofanAssistant
Collector1[***]ofCustomsasaforesaid,hemaydirectthatpendingcompletionofallactionunder
thissectionsuchpersonbedetained.
(7) No person shall be subjected to screening or XRay if he confesses that goods liable to
confiscationaresecretedinsidehisbodyandofhisownconsentagreestosuitablestepsbeingtaken
tobringoutsuchgoods.
161. Power to arrest.(1) Any officer of customs authorized in this behalf who has reason to
believethatanypersonhascommittedanoffenceunderthisActmayarrestsuchperson.
(2)Anypersondulyempoweredforthepreventionofsmugglingwhohasreasontobelievethat
anypersonwhohascommittedanoffenceofsmugglingunderthisActmayarrestsuchperson.
(3) Every person arrested under this Act shall be taken forthwith before the nearest officer of
customsauthorizedbytheCollectorofCustomstodealwithsuchcases,or,ifthereisnosuchofficer
ofcustomswithinareasonabledistance,totheofficerinchargeofthenearestpolicestation.
1 OmittedbyActIIIof06,s.8.

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(4)WhenanypersonarrestedunderthisActistakenbeforeanofficerofcustomsortheofficer
incharge of a policestation, as required by subsection (3), or when such officer of customs or
officerinchargeofapolicestationhimselfarrestsanypersonunderthisAct,suchofficerorofficer
inchargeshall,iftheoffenceisbailable,admithimtobailtoappearbeforetheSpecialJudgehaving
jurisdiction or, if the offence is nonbailable, have him taken in custody to the Special Judge or if
there is no Special Judge within a reasonable distance, to the nearest Judicial Magistrate, within
twentyfourhoursofsucharrest,excludingthetimenecessaryforthejourneyfromtheplaceofarrest
totheCourtoftheSpecialJudgeor,asthecasemaybe,ofsuchMagistrate.
(5) When any person is taken under subsection (4) before the Special Judge, he may, on the
request of such person, after perusing the record, if any, and after giving the prosecution an
opportunity of being heard, admit him to bail on his executing a bond, with or without sureties, or
refusetoadmithimtobailanddirecthisdetentionatsuchplaceashedeemsfit:
ProvidedthatnothinghereincontainedshallprecludetheSpecialJudgefromcancellingthebail
ofanysuchpersonatasubsequentstageif,foranyreason,heconsiderssuchcancellationnecessary,
butbeforepassingsuchorderheshallaffordsuchpersonanopportunityofbeingheard,unlessfor
reasonstoberecordedheconsidersthattheaffordingofsuchopportunityshalldefeatthepurposesof
thisAct.
(6)Whensuchpersonistakenundersubsection(4)beforeaMagistrate,suchMagistratemay,
after authorizing his detention in such custody, at such place and for such period as he considers
necessary or proper for facilitating his earliest production before the Special Judge, direct his
productionbeforetheSpecialJudgeonadateandtimetobefixedbysuchMagistrate,ordirectsuch
persontobeforthwithtakento,andproducedbefore,theSpecialJudgeandheshallbesotaken.
(7)Nothinginsubsection(5)orsubsection(6)shallprecludetheSpecialJudgeorthe
Magistratefromremandinganysuchpersontothecustodyoftheofficerofcustoms,ortheofficerin
chargeofapolicestationholdinginquiryagainstthatpersonifsuchofficermakesarequestinwriting
tothateffectandtheSpecialJudgeortheMagistrate,afterperusingtherecord,ifany,andhearing
such person, is of the opinion that for the completion of inquiry or investigation it is necessary to
makesuchanorderprovidedthatinnocasetheperiodofsuchcustodyshallexceedfourteendays.
(8) When any person arrested under this Act is brought before an officer of customs or the
officerinchargeofapolicestationasrequiredbysubsection(3),orwhensuchofficerofcustomsor
officerinchargeofapolicestationhimselfarrestsanypersonunderthisAct,suchofficershall,ifhe
is an officer of customs, record the fact of arrest and other relevant particulars in the register
mentionedinsubsection(12)or,ifheisanofficerinchargeofapolicestation,recordsuchfactin
theregisterordinarilymaintainedbyhim,andshallimmediatelyproceedtoinquireintothe
chargeagainstsuchpersonandifhe

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completestheinquirywithintwentyfourhoursofhisarrest,excludingthetimenecessaryfor
journeyasaforesaid,hemay,afterproducingsuchpersonbeforetheSpecialJudgeorthenearest
JudicialMagistratemakearequestforhisfurtherdetentioninhiscustody.
(9)Whileholdinganinquiryundersubsection(8),theofficerofcustomsshallexercisethesame
powers as are exercisable by an officerincharge of a police station under the Code of Criminal
Procedure,1898(ActVof1898),butsuchofficerandtheofficerinchargeofapolicestationshall
exercise such powers subject to the foregoing provisions of this section while holding an inquiry
underthisAct.
(10)Iftheofficerofcustomsortheofficerinchargeofapolicestation,asthecasemaybe,after
holding an inquiry as aforesaid, is of the opinion that there is no sufficient evidence or reasonable
ground for suspicion against such person, he shall release him on his executing a bond, with or
withoutsuretiesastheofficermaydirect,toappear,asandwhenrequired,beforetheSpecialJudge,
maymakeareporttotheSpecialJudgeforthedischargeofsuchpersonandshallmakeafullreport
ofthecasetohisimmediatesuperior.
(11) The Special Judge to whom a report has been made under subsection (10) may, after the
perusalofrecordoftheinquiryandhearingtheprosecution,agreewithsuchreportanddischargethe
accusedor,ifheisoftheopinionthatthereissufficientgroundforproceedingagainstsuchperson,
proceedwithhistrialanddirecttheprosecutiontoproduceevidence.
(12)Theofficerofcustomsempoweredtoholdinquiryunderthissectionshallmaintainaregister
tobecalledRegisterofArrestsandDetentionintheprescribedforminwhichheshallenterthe
nameandotherparticularsofeverypersonarrestedunderthisAct,togetherwiththetimeanddateof
arrest, the details of the information received, the details of things, goods or documents recovered
fromhiscustody,thenameofthewitnessesandtheexplanation,ifany,givenbyhimandthemanner
inwhichtheinquiryhasbeenconductedfromdaytodayandsuchregisterorauthenticatedcopiesof
itsaforesaidentriesshallbeproducedbeforetheSpecialJudgewheneversuchofficerissodirected
byhim.
(13)Aftercompletingtheinquiry,theofficerofcustomsshallsubmittotheSpecialJudgeareport
intheformandmanner,asearlyaspossible,inwhichtheofficerinchargeofapolicestationsubmits
achallanbeforeaCourt,orifsuchinquiryhasbeenconductedbyanofficerinchargeofapolice
station,heshallsubmitachallanbeforetheSpecialJudge.
(14)Theofficerofcustoms,orasthecasemaybe,theofficerinchargeofapolicestationshall
immediatelyintimatethefactofthearrestofapersonundersubsections(1),(2)or(4)totheSpecial
Judgewhomaydirectsuchofficertoproducethatpersonatsuchtimeandplaceandonsuchdateas
theSpecialJudgeconsidersexpedientandsuchofficerorofficerinchargeshallactaccordingly.
(15) Any Magistrate of the first class may record any statement or confession during
inquiry under this Act, in accordance with the provisions of section 164 of the Code of
CriminalProcedure,1898(ActVof1898).

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(16)Withoutprejudicetotheforegoingprovisionsofthissection,theFederalGovernment
may,bynotificationintheofficialGazetteauthorizeanyotherofficeralsotoexercisethepowerand
perform the functions of an officer of customs or officerincharge of a policestation under this
section,subjecttosuchconditions,ifany,thatitmaydeemfittoimpose.
162. Power to issue search warrant.(1) Any Judicial Magistrate may, on application by a
gazetted officer of customs stating the grounds of his belief that goods liable to confiscation or
documentsorthingswhichinhisopinionwillbeusefulasevidenceinanyproceedingunderthisAct
aresecretedinanyplacewithinthelocallimitsofthejurisdictionofsuchMagistrate,issueawarrant
tosearchforsuchgoods,documentsorthings.
(2)Suchwarrantshallbeexecutedinthesameway,andshallhavethesameeffect,asasearch
warrantissuedundertheCodeofCriminalProcedure,1898(ActVof1898).
163. Power to search and arrest without warrant.(1) Whenever any officer of customs not
belowtherankofanAssistantCollector 1[***]ofCustomsoranyotherofficeroflikerankduly
employedforthepreventionofsmugglinghasreasonablegroundsforbelievingthatanygoodsliable
toconfiscationoranydocumentsorthingswhichinhisopinionwillbeusefulfororrelevanttoany
proceedingunderthisActareconcealedorkeptinanyplaceandthatthereisadangerthattheymay
beremovedbeforeasearchcanbeeffectedundersection162,hemay,afterpreparingastatementin
writingofthegroundsofhisbeliefandofthegoods,documentsorthingsforwhichsearchistobe
made,searchorcausesearchtobemadeforsuchgoods,documentsorthingsinthatplace.
(2)Anofficerorpersonwhomakesasearchorcausesasearchtobemadeundersubsection
(1)shallleaveasignedcopyoftheaforementionedstatementinorabouttheplacesearchedand
shall, at the time the search is made or as soon as is practicable thereafter, deliver furthermore a
signedcopyofsuchstatementtotheoccupieroftheplaceathislastknownaddress.
(3)Allsearchesmadeunderthissectionshallbecarriedoutmutatismutandisinaccordance
withtheprovisionsoftheCodeofCriminalProcedure,1898(ActVof1898).
(4) Notwithstanding anything contained in the foregoing subsections and subject to previous
authorization by an officer of customs not below the rank of an Assistant Collector 1[* * *] of
Customs, any officer of customs or any person duly empowered as such may, with respect to an
offencerelatedtoexportationofsuchgoodsasthe1[FederalGovernment]may,bynotificationinthe
officialGazette,specifyinthisbehalf
(a) arrest without warrant any person concerned in such offence or against whom
reasonablesuspicionexiststhatheisabouttobeconcernedinsuchoffence
1 OmittedbyActIIIof06,s.8.

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(b)enterandsearchwithoutwarrantanypremisestomakeanarrestunderclause(a),or
to seize any goods which are reasonably suspected to be intended for exportation
contrarytoanyprohibitionorrestrictionforthetimebeinginforce,andalldocuments
orthingswhichinhisopinionwillbeusefulfororrelevanttoanyproceedingunderthis
Actand
(c)for the purpose of arresting, detaining or taking into custody or preventing the
escape of any person concerned or likely to be concerned in such offence, or for the
purposeofseizingorpreventingtheremovalofanygoodsinrespectofwhichanysuch
offencehasoccurredorislikelytooccur,useorcausetobeusedsuchforcetotheextent
ofcausingdeathasmaybenecessary.
(5)The provisions of subsection (4) shall apply only to the areas within five miles of the land
frontierofPakistan,andwithinafivemilesbeltrunningalongtheseacoastofPakistan.
(6) No suit, prosecution or other legal proceeding shall be instituted, except with the
previoussanctioninwritingofthe1[FederalGovernment],againstanypersoninrespectofanything
done or purporting to be done in exercise of the powers conferred by subsection (1) or sub
section(2)or,intheareasspecifiedinsubsection(5),bysubsection(4).
164.Powertostopandsearchconveyances.(1)Wheretheappropriateofficerhasreasonto
believethatwithintheterritoriesofPakistan(includingterritorialwaters)anyconveyancehas
been,isbeingorisabouttobe,usedinthesmugglingofanygoodsorinthecarriageofanysmuggled
goods,hemayatanytimestopanysuchconveyanceor,inthecaseofanaircraft,compelittoland,
and
(a)rummageandsearchanypartoftheconveyance
(b)examineandsearchanygoodsthereonand
(c)breakopenthelockofanydoor,fixtureorpackageformakingsearch.
(2)Whereinthecircumstancesreferredtoinsubsection(1)
(a)itbecomesnecessarytostopanyvesselorcompelanyaircrafttoland,itshallbelawfulof
any vessel or aircraft in the service of the Government while flying her proper flag or
bearing flag marks and any authority authorized in this behalf by the Federal
Government to summon such vessel to stop or the aircraft to land, by means of an
international signal, code or other recognized means, and thereupon such vessel shall
forthwithstoporsuchaircraftshallforthwithland,andifitfailstodosochasemaybe
giventheretobyanyvesseloraircraftasaforesaidandifafteragunisfiredasasignal,
the

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vesselfailstostoportheaircraftfailstoland,itmaybefiredupon
(b) it becomes necessary to stop any conveyance other than a vessel or aircraft, the
appropriate officer may use or cause to be used all lawful means for stopping it or
preventingitsescapeincluding,ifallothermeansfail,firinguponit.
165.Powertoexaminepersons.(1)Theappropriateofficermay,duringthecourseofan
inquiryinconnectionwiththesmugglingofanygoods.
(a)requireanypersontoproduceordeliveranydocumentorthingtosuchofficer
(b)examineanypersonacquaintedwiththefactsandcircumstancesofthecase.
(2)Theappropriateofficershallexercisethepowersinsubsection(1)onlyinrelationtoaperson
who is readily available or present before him and shall be subject to the same provisions as an
officerinchargeofapolicestationissubjecttoundertheCodeofCriminalProcedure,1898(Vof
1898),wheninvestigatingacognizableoffence.
166. Power to summon persons to give evidence and produce documents or things. (1)
Anygazettedofficerofcustomsshallhavepowertosummonanypersonwhoseattendancehe
considersnecessaryeithertogiveevidenceortoproducedocumentoranyotherthinginany
inquirywhichsuchofficerismaking.
(2) A summon to produce documents or other things may be for the production of certain
specifieddocumentsorthingsorfortheproductionofalldocumentsorthingsofacertaindescription
inthepossessionorunderthecontrolofthepersonsummoned.
(3)Allpersonssosummonedshallbeboundtoattendeitherinpersonorbyanauthorizedagent,
assuchofficermaydirectandallpersonssosummonedshallbeboundtostatethetruthupon
anysubjectrespectingwhichtheyareexaminedormakestatementandproducesuchdocuments
andotherthingsasmayberequired
Providedthattheexemptionundersection132oftheCodeofCivilProcedure,1908
(ActVof1908),shallbeapplicabletoanyrequisitionforattendanceunderthissection.
(4)Everysuchinquiryasaforesaidshallbedeemedtobejudicialproceedingwithinthe
meaningofsection193andsection228ofthePakistanPenalCode,(ActXLVof1860).
167.Personescapingmaybeafterwardsarrested.Ifanypersonliabletobearrestedunder
thisActisnotarrestedatthetimeofcommittingtheoffencefor

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whichheissoliable,orafterarrestmakeshisescape,hemayatanytimeafterwardsbearrested
anddealtwithinaccordancewiththeprovisionsofsection161asifhehadbeenarrestedatthetime
ofcommittingsuchoffence.
168.Seizureofthingsliabletoconfiscation.(1)Theappropriateofficermayseizeanygoods
liabletoconfiscationunderthisAct,andwhereitisnotpracticabletoseizeanysuchgoods,hemay
serveontheownerofthegoodsoranypersonholdingtheminhispossessionorchargeanorderthat
heshallnotremove,partwith,orotherwisedealwiththegoodsexceptwiththepreviouspermission
ofsuchofficer.
(2)Whereanygoodsareseizedundersubsection(1)andnoshowcausenoticeinrespectthereof
isgivenundersection180withintwomonthsoftheseizureofthegoods,thegoodsshallbereturned
tothepersonfromwhosepossessiontheywereseized:
Providedthattheaforesaidperiodoftwomonthsmay,forreasonstoberecordedinwriting,be
extendedbytheCollectorofCustomsbyaperiodnotexceedingtwomonths:.
Provided further that the limitation prescribed under subsection (2) shall not apply to goods
specifiedunderthefirstprovisotosection181.
(3)Theappropriateofficermayseizeanydocumentsorthingswhichinhisopinionwillbeuseful
asevidenceinanyproceedingunderthisAct.
(4) The person from whose custody any documents are seized under sub section (3) shall be
entitledtomakecopiesthereofortakeextractstherefrominthepresenceofanofficerofcustoms.
169. Things seized how dealt with.(1)All things seized on the ground that they are liable to
confiscationunderthisActshall,withoutunnecessarydelay,bedeliveredintothecareoftheofficer
ofcustomsauthorizedtoreceivethesame.
(2) If there be no such officer at hand, such things shall be carried to and deposited at the
customshousenearesttotheplaceofseizure.
(3)Iftherebenocustomhousewithinaconvenientdistance,suchthingsshallbedepositedatthe
nearestplaceappointedbytheCollectorofCustomsforthedepositofthingssoseized.
(4)WhenanythingliabletoconfiscationunderthisActisseizedbytheappropriateofficerunder
section 168, the Collector of Customs, or any other officer of customs authorized by him in this
behalf, may notwithstanding the fact that adjudication of the case under section 179, or an appeal
under section 193 or 194A or a proceeding in any court, is pending, cause the thing to be sold in
accordance with the provisions of section 201 and have the proceeds kept in deposit pending
adjudication of the case or as the case may be, disposal of the appeal or the final judgment by the
court.

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(5)Ifonsuchadjudicationor,asthecasemaybe,insuchappealorproceedinginCourt,thething
sosoldisfoundnottohavebeenliabletosuchconfiscation,theentiresaleproceeds,afternecessary
deductionofduties,taxesorduesasprovidedinsection201,shallbehandedovertotheowner.
170. Procedure in respect of things seized on suspicion by the police. (1)Whenanythings
liabletoconfiscationunderthisActareseizedbyanypoliceofficeronsuspicionthattheyhadbeen
stolen, he may carry them to any policestation or court at which a complaint connected with the
stealingorreceivingofsuchthingshasbeenmade,oraninquiryconnectedwithsuchstealing
orreceivingisinprogress,andtheredetainsuchthingsuntilthedismissalofsuchcomplaintorthe
conclusionofsuchinquiryorofanytrialthenceresulting.
(2) In every such case the policeofficer seizing the things shall send written notice of their
seizure and detention to the nearest customhouse and immediately after the dismissal of the
complaintortheconclusionoftheinquiryortrial,heshallcausesuchthingstobeconveyedtoand
depositedat,thenearestcustomhouse,tobethereproceededagainstaccordingtolaw.
171.Whenseizureorarrestismade,reasoninwritingtobegiven.Whenanythingisseized,
or any person is arrested under this Act, the officer or other person making such seizure or arrest
shall,assoonasmaybe,informinwritingthepersonsoarrestedorthepersonfromwhosepossession
thethingsareseizedofthegroundsofsuchseizureorarrest.
172.PowertodetainpackagescontainingcertainpublicationsimportedintoPakistan.(1)
AnyofficerofcustomsdulyauthorizedbytheCollectorofCustomsoranyotherofficerauthorized
bytheProvincialGovernmentinthisbehalfmaydetainanypackage,broughtwhetherbyland,airor
seaintoPakistanwhichhesuspectstocontain
(a)anynewspaperorbookasdefinedintheWestPakistanPressandPublicationOrdinance,
1963(WestPakistanOrdinance.XXXof1963).
(b)anydocumentscontaininganytreasonableorseditiousmatter,thatistosay,anymatter
thepublicationofwhichispunishableunderSection123AorSection124A,asthe
casemay be, ofthe PakistanPenalCode,1860 (XLV of 1860), and shall forward such
packagetosuchofficerastheProvincialGovernmentmayappointinthisbehalf.
(2)Anyofficerdetainingapackageundersubsection(1)shall,wherepracticable,forthwithsend
byposttotheaddresseeorconsigneeofsuchpackagenoticeofthefactofsuchdetention.
(3)TheProvincialGovernmentshallcausethecontentsofsuchpackagetobeexamined,andifit
appearstotheProvincialGovernmentthatthepackagecontainsanysuchnewspaper,bookorother
document,asaforesaid,itmaypasssuchorderastothedisposalofthepackageanditscontentsasit
maydeemproper,and,ifitdoesnotsoappear,shallreleasethepackageanditscontentsunlessthe
samebeotherwiseliabletoseizureunderanylawforthetimebeinginforce:

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Providedthatanypersoninterestedinanypackagedetainedundertheprovisionsofthissection
may,withintwomonthsofthedateofsuchdetention,applytotheProvincialGovernmentforrelease
of the same, and the Provincial Government shall consider such application and pass such order
thereonasitmaydeemtobeproper:
Providedfurtherthatifsuchapplicationisrejected,theapplicantmay,withintwomonthsofthe
dateoftheorderrejectingtheapplication,applytotheHighCourtforreleaseofthepackageorits
contentsonthegroundthatthepackageorthecontentsdonotcontainanysuchnewspaper,bookor
otherdocument.
(4)Noorderpassedoractiontakenunderthissectionshallbecalledinquestioninanycourtsave
asprovidedinthesecondprovisotosubsection(3).
Explanation. In this section document includes any writing, painting, engraving, drawing or
photograph,orothervisiblerepresentation.
173. Procedure for disposal by High Court of applications for release of packages so
detained. Every application under the second proviso to subsection (3) of section 172 shall be
heard and determined in the manner provided by section 99D to 99F of the Code of Criminal
Procedure, 1898 (Act V of 1898), by a special bench of the High Court constituted in the manner
providedbysection99CofthatCode.
174. Power to require production of order permitting clearance of goods imported or
exportedbyland.Theappropriateofficermayrequireanypersoninchargeofanygoodswhich
suchofficerhasreasontobelievetohavebeenimported,ortobeabouttobeexported,bylandfrom,
orto,anyforeignterritorytoproducetheordermadeundersection83permittinginwardclearance
ofthegoodsortheorderpassingthe 1[***]goodsdeclarationmadeundersection131permitting
exportofthegoods:
Providedthatnothinginthissectionshallapplytoanyimportedgoodspassingfromaforeign
frontiertoaninlandcustomsstationbyarouteprescribedunderclause(c)ofsection9:
Provided further that the Board may, by notification in the official Gazette, direct that the
provisionsofthissectionshallnotapplytoanyparticularareaadjoiningforeignterritoryin
relationtogoodsofanyspecifieddescriptionorvalue.
175.Powertopreventmakingortransmissionofcertainsignalsormessages.Ifanofficerof
customs or police or any member of the armed forces of Pakistan has reasonable grounds for
suspectingthatanysignalormessageconnectedwithsmugglingorintentionordesignsofsmuggling
anygoodsintooroutofPakistanisbeingorisabouttobemadeortransmittedfromanyconveyance,
houseorplace,hemayboardorentersuchconveyance,houseorplace,andtakesuchsteps,asare
reasonablynecessarytostoporpreventthemakingortransmissionofthesignalormessage.

1 OmittedbyActIIIof2006,s.8.

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176.Powertostationofficerincertainfactories.Anofficerofcustomsnotbelowtherankof
anAssistantCollector 1[***]ofCustomsmay,ifhesodeemsfit,stationanofficerofcustomsin
anyfactoryorbuildingusedforcommercialpurposesandsituatedwithinfivemilesofthefrontierof
Pakistan with the object of ensuring that the factory or building is not used in any way for the
unlawfulorirregularimportationorexportationofgoodsandtheofficersostationedshallhavethe
power to inspect at all reasonable times the records of the factory or business carried on in the
buildingandsuchotherpowersasmaybeprescribedbyrules.
177. Restriction on the possession of goods in certain areas.(1) This section shall apply to
suchareasadjacenttothefrontierofPakistanasmay,fromtimetotime,benotifiedbytheBoardin
theofficialGazette.
(2) In any area to which this section for the time being applies, no person shall have in his
possession or control any such goods or class of goods in excess of such quantity or value as may
from time to time be notified by the Federal Government or, with the previous approval of the
Federal Government, by the Provincial Government, in the official Gazette, except under a permit
grantedbytheGovernmentwhichissuedthenotificationinrespectoftheparticulargoodsorclassof
goods,orbyanofficerauthorizedbysuchGovernment.
178.Punishmentofpersonsaccompanyingapersonpossessinggoodsliabletoconfiscation.
If any two or more persons in company are found together and they or any of them, have goods
liabletoconfiscationunderthisAct,everysuchpersonhavingknowledgeofthisfactisguiltyofan
offenceandpunishableinaccordancewiththeprovisionsofthisActasifgoodswerefoundonsuch
person.
179.Powerofadjudication.2[(1)Subjecttosubsection(2),incasesinvolvingconfiscationof
goodsorrecoveryofdutyandothertaxesnotlevied,shortleviedorerroneouslyrefunded,imposition
of penalty or any other contravention under this Act or the rules made thereunder, the jurisdiction
andpowersoftheOfficersofCustomsintermsofamountofdutiesandothertaxesinvolved,
excludingtheconveyance,shallbeasfollows,namely:
i.Collectornolimit
ii.AdditionalCollectornotexceedingthreemillionrupees
iii.DeputyCollectornotexceedingonemillionrupees
iv.AssistantCollectornotexceedingfivehundredthousandrupees
v.Superintendentnotexceedingfiftythusandrupees
vi.PrincipalAppraisernotexceedingfiftythousandrupees]and
3Providedthatincasesofgoodstobeexported,theaboveofficersofCustomsshallhavetheir

jurisdictionandpowersintermsofFOBvalueandtwicetheirrespectivemonetarylimit..
1 Omittedandsubs.byActIIIof2006,s.8.
2 Subs.andins.byActXVIIof2012,s.2(w.e.f172012).
3 AddedbyFinanceActXXIIof2013,s.2(w.e.f172013).

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(3)Thecasesshallbedecidedwithin 1[onehundredandtwenty]daysofthe 2[issuanceofshow

causenotice]orwithinsuchperiodextendedbytheCollectorforwhichreasonsshallberecordedin
writing,butsuchextendedperiodshallinnocaseexceed2[sixty]days2[:]
2[Providedthatanyperiodduringwhichtheproceedingsareadjournedonaccountofastayorder

oralternativedisputeresolutionproceedingsorthetimetakenthroughadjournmentbythepetitioner
notexceedingthirtydays,shallbeexcludedforthecomputationofaforesaidperiods.]
(4)TheBoardshallhavethepowerstoregulatethesystemofadjudicationincludingtransferof
casesandextensionoftimelimitinexceptionalcircumstance.]
3[(5)NotwithstandinganythingcontainedinthisAct,oranyotherlawforthetimebeinginforce

andnotwithstandinganydecisionorjudgmentofanyforum,authorityorcourtwhetherpassedonor
beforethecommencementoftheFinanceAct,2006,thetimeforadjudicationinallthecasespending
asonfirstdayofJuly,2006,forwhatsoeverreasons,shallbedeemedalwaystohavebeenextended
upto31stdayofDecember,2006.]
180. Issue of showcause notice before confiscation of goods or imposition of penalty. No
orderunderthisActshallbepassedfortheconfiscationofanygoodsorforimpositionofanypenalty
onanypersonunlesstheownerofthegoods,ifany,orsuchperson
(a) is informed in writing (or if the person concerned consents in writing, orally) of the
groundsonwhichitisproposedtoconfiscatethegoodsortoimposethepenalty
(b)isgivenanopportunityofmakingarepresentationinwriting(orifthepersonconcerned
indicates in writing his preference for it orally) within such reasonable time as the
appropriateofficermayspecify,againsttheproposedactionand
(c)isgivenareasonableopportunityofbeingheardpersonallyorthroughacounselorduly
authorizedagent.
1 Subs.byActIof2008,s.5(w.e.f172008).
2 Subs.andaddedbyActIof2009,s.2(w.e.f172009).
3 Subs.andins.byActIIIof2006,s.8.

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181. Option to pay fine in lieu of confiscated goods.__ Whenever an order for the
confiscationofgoodsispassedunderthisAct,theofficerpassingtheordermaygivetheownerofthe
goodsanoptiontopayinlieuoftheconfiscationofthegoodssuchfineastheofficerthinksfit:
ProvidedthattheBoardmay,byanorder,specifythegoodsorclassofgoodswheresuchoption
shallnotbegiven:
Provided further that the Board may, by an order, fix the amount of fine which, in lieu of
confiscation,shallbeimposedonanygoodsorclassofgoodsimportedinviolationoftheprovisions
ofsection15orofanotificationissuedundersection16,oranyotherlawforthetimebeinginforce.
Explanation.__Anyfineinlieuofconfiscationofgoodsimposedunderthissectionshallbein
addition to any duty and charges payable in respect of such goods , and of any penalty that might
havebeenimposedinadditiontotheconfiscationofgoods.
182. Vesting of confiscated property in the Federal Government.__ When any goods are
confiscatedunderthisAct,theyshallforthwithvestintheFederalGovernment,andtheofficer
whoordersconfiscationshalltakeandholdpossessionoftheconfiscatedgoods:
ProvidedthattheBoardmayauthorisetheuseofconfiscatedvehiclesforoperationalpurposes
bytheBoardor,withapprovaloftheBoard,itssubordinateoffices.
183. Levy of penalty for departure without authority or failure to bringout.(1) If any
conveyance actually departs without a port clearance or permission in writing or, in the case of a
vessel, after having failed to bringto when required at any station appointed under section 14, the
penalty to which the personincharge of such conveyance is liable may be adjudged by the
appropriateofficerofanycustomsstation,towhich,suchconveyanceproceeds,orinwhichitfor
thetimebeingis.
(2)Acertificateinrespectofsuchdepartureorfailuretobringtowhenrequired,purportingtobe
signedbytheappropriateofficerofthecustomsstationfromwhichtheconveyanceisstatedtohave
sodeparted,shallbeprimafacieproofofthefactsostated.
184.Powertotrysummarily.(1)NotwithstandinganythingcontainedintheCodeofCriminal
Procedure,1898(ActVof1898),aSpecialJudgemay,ifhethinksfit,tryinasummaryway,any
offenceunderthisActwherethevalueofthegoodsinvolvedinsuchoffencedoesnotexceedone
thousandrupees.
(2)Inthetrialofanoffenceundersubsection(1),theprovisionsofsubsection(1)ofsection
262andsections263,264and265ofthesaidCodeshall,sofarapplicableandwiththenecessary
adaptation,apply.

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(3) No proceeding under this section shall be called in question merely on the ground that the
valueofthegoodsinvolvedwasmorethanthelimitspecifiedinsubsection(1).
Explanation.Forthepurposeofthissection,value
(i)inthecaseofgoods,whetherimportedorindigenous,whicharelawfullysoldin
openmarketinPakistan,meansthewholesalepriceofsuchgoodsinopenmarket
(ii)inthecaseofgoods,whetherimportedorindigenous,thepriceofwhichhasbeenfixed
bytheGovernment,meansthepricesofixedand
(iii) in the case of goods the import of which is absolutely prohibited, means the price of
similarorcomparableindigenousgoodssoldinopenmarketinPakistanor,wherenosuch
goodsaresoldinopenmarketinPakistan,thepricefixedbytheFederalGovernment,by
generalorspecialorder.
185. Special Judges.(1) The Federal Government may by notification in the official Gazette,
appoint as many Special Judges as it considers necessary and, where it appoints more than one
Special Judge, shall specify in the notification the headquarters of each Special Judge and the
territoriallimitswithinwhichheshallexercisejurisdictionunderthisAct.
(2)NopersonshallbeappointedasaSpecialJudgeunlessheisorhasbeenaSessionsJudge.
(3)Notwithstandingtheprovisionsofsubsections(1)and(2),theFederalGovernmentmay,
for the areas comprising the districts of Lasbela, Turbat, Panjgoor and Gwadar, appoint any other
officerasSpecialJudgeandspecifyinthenotificationhisheadquartersandthelimitsofhisterritorial
jurisdictionunderthisAct.
(4)IfaSpecialJudgeis,foranyreason,temporarilyunabletoperformhisdutiesunderthisAct,
hemaygenerallyorspeciallyauthorisetheSessionsJudgeofthedistricttoperformsuchdutiesofan
urgentnatureashemaydeemproperandsuchSessionsJudgeshallperformsuchduties.
185A.CognizanceofoffencesbySpecialJudges.(1)Notwithstandinganythingcontainedin
this Act or any other law for the time being in force, a Special Judge may, within the limits of his
jurisdiction,takecognizanceofanyoffencepunishableunderthisAct
(a)uponareportinwritingmadebyanofficerofcustoms 1[***]orbyanyotherofficer
especiallyauthorizedinthisbehalfbytheFederalGovernmentor
(b) upon receiving a complaint or information of facts constituting such offence made or
communicatedbyanypersonor
(c)upon his own knowledge acquired during any proceeding before him under this Act or
underthePreventionofSmugglingAct,1977.
1 OmittedbyActIVof2007,s.8(w.e.f172007).

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(2)Uponthereceiptofreportunderclause(a)ofsubsection(1),theSpecialJudgeshallproceed
withthetrialoftheaccused.
(3)Uponthereceiptofacomplaintorinformationunderclause(b),oracquiredinthemanner
referred to in clause (c) of subsection (1), the Special Judge may, before issuing a summon or
warrantforappearanceofthepersoncomplainedagainst,holdapreliminaryinquiryforthepurpose
of ascertaining the truth or falsehood of the complaint, or direct any Magistrate or any officer of
customsoranypoliceofficertoholdsuchinquiryandsubmitareport,andsuchMagistrateorofficer
shallconductsuchinquiryandmakereportaccordingly.
(4)If,afterconductingsuchinquiryorafterconsideringthereportofsuchMagistrateorofficer,
theSpecialJudgeisoftheopinionthat
(a)thereisnosufficientgroundforproceeding,hemaydismissthecomplaint,or
(b)thereissufficientgroundforproceeding,hemayproceedagainstthepersoncomplained
againstinaccordancewithlaw.
(5)ASpecialJudgeoraMagistrateoranofficerholdinginquiryundersubsection(3)mayhold
such inquiry, as early as possible, in accordance with the provisions of section 202 of the Code of
CriminalProcedure,1898(ActVof1898).
185B. Special Judge, etc. to have exclusive jurisdiction. Notwithstanding anything
containedinthisActorinanyotherlawforthetimebeinginforce
1[(a)nocourtotherthantheSpecialJudgehavingjurisdictionshalltryanoffencepunishable

under this Act, except the offences relating to narcotics and narcotic substances which
shallbetriedbytheSpecialCourtestablishedundertheControlofNarcoticSubstances
Act,1997(XXVof1997)]
(b)noothercourtorofficer,exceptinthemannerandtotheextentspecificallyprovidedfor
inthisAct,shallexerciseanypower,orperformanyfunctionunderthisAct
(c) no court, other than the Special Appellate Court, shall entertain, hear or decide any
application,petitionorappealunderChaptersXXXIandXXXIIoftheCodeofCriminal
Procedure, 1898 (Act V of 1898), against or in respect of any order or direction made
underthisActand
(d)nocourt,otherthantheSpecialJudgeortheSpecialAppellateCourt,shallentertainany
applicationorpetitionorpassanyorderorgiveanydirectionunderChaptersXXXVII,
XXXIX,XLIVorXLVofthesaidCode.

1 Subs.byFinanceAct2014,s.2(w.e.f172014).

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185C. Provisions of Code of Criminal Procedure, 1898, to apply.(1) The provisions of the
Code of Criminal Procedure, 1898 (Act V of 1898), so far as they are not inconsistent with the
provisionsofthisAct,shallapplytotheproceedingsofthecourtofaSpecialJudgeandsuchcourt
shall be deemed to be a Court of Session for the purposes of the said Code and the provisions of
ChapterXXIIAoftheCode,sofarasapplicableandwiththenecessarymodifications,shallapplyto
thetrialofcasesbytheSpecialJudgeunderthisAct.
(2)Forthepurposesofsubsection(1),theCodeofCriminalProcedure,1898(ActVof1898),
shallhaveeffectasifanoffencepunishableunderthisActwereoneoftheoffencesreferredtoin
subsection(1)ofsection337oftheCode.
185D. Transfer of cases.(1) Where more than one Special Judge are appointed within the
territorialjurisdictionofaSpecialAppellateCourt,theSpecialAppellateCourt,andwherenotmore
thanoneSpecialJudgeissoappointed,theFederalGovernment,may,byorderinwritingdirectthe
transfer, at any stage of the trial, of any case from the court of one Special Judge to the Court of
anotherSpecialJudgefordisposal,wheneveritappearstotheSpecialAppellateCourtor,asthecase
may be, the Federal Government, that such transfer will promote the ends of justice or tend to the
generalconvenienceofthepartiesorwitnesses.
(2)InrespectofacasetransferredtoaSpecialJudgeundersubsection(1),suchSpecialJudge
shallnotbyreasonofthesaidtransfer,beboundtorecallandrehearanywitnesswhoseevidencehas
been recorded in the case before the transfer and may act upon the evidence already recorded or
producedbeforethecourtwhichtriedthecasebeforethetransfer.
185E. Place of sittings. A Special Judge shall ordinarily hold sittings at his headquarters but,
keepinginviewthegeneralconvenienceofthepartiesorthewitnesses,hemayholdsittingsatany
otherplace.
185F.AppealtoSpecialAppellateCourt.(1)Anyperson,includingtheFederalGovernment,
the1[Board],theCollectorofCustoms1[orDirectorofIntelligenceandInvestigation]orany
otherofficerauthorizedinthisbehalfbytheBoard,aggrievedbyanyorderpassedordecisionmade
byaSpecialJudgeunderthisActorundertheCodeofCriminalProcedure,1898(ActVof1898),
may,subjecttotheprovisionsofChaptersXXXIandXXXIIoftheCode,withinsixtydaysfromthe
date of the order or decision, prefer an appeal or revision to the Special Appellate Court, and in
hearinganddisposingofsuchappealorrevision,suchCourtshallexerciseallthepowersofaHigh
CourtunderthesaidCode.
(2)Exceptasotherwiseprovidedinsubsection(1),theprovisionsoftheLimitationAct,1908
(ActIXof1908),shallapplytoanappealorarevisionpreferredundersubsection(1).
1 Subs.andins.byActIVof2007,s.8(w.e.f172007).

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185G. Persons who may conduct prosecution etc.(1) Notwithstanding anything contained in
theCodeofCriminalProcedure,1898(ActVof1898),aSpecialProsecutorappointedundersection
47 of the Prevention of Smuggling Act, 1977, shall be competent to conduct prosecution before a
Special Judge for and on behalf of the Federal Government and to withdraw prosecution when so
requiredbytheFederalGovernment.
(2) A law officer appointed under the Central Law Officers Ordinance,1970 (Ordinance VII of
1970)oranadvocateauthorizedbytheBoardorbyanofficersubordinatetoitshallbecompetentto
conductproceedingsbeforeaSpecialAppellateCourtonbehalfoftheFederalGovernmentandto
withdrawsuchproceedingswhensorequiredbytheFederalGovernment.
186.Detentionofgoodspendingpaymentoffineorpenalty.(1)Whenanyfineorpenaltyhas
been imposed, or while imposition of any fine or penalty is under consideration, or pending any
inquiryorinvestigation,inrespectofanygoods,suchgoodsshallnotberemovedbytheowneruntil
suchfineorpenaltyhasbeenpaidorsuchinquiryandinvestigationhasbeencompleted.
(2)Whenanyfineorpenaltyhasbeenimposedinrespectofanygoods,theappropriateofficer
maydetainanyothergoodsbelongingtothesameownerpendingpaymentofsuchfineorpenalty.
187.Burdenofproofastolawfulauthorityetc.Whenanypersonisallegedtohavecommitted
an offence under this Act and any question arises whether he did any act or was in possession of
anythingwithlawfulauthorityorunderapermit,licenceorotherdocumentprescribedbyorunder
anylawforthetimebeinginforce,theburdenofprovingthathehadsuchauthority,permit,licence
orotherdocumentshalllieonhim.
188.Presumptionastodocumentsincertaincases.Whereanydocumentisproducedbyany
personunderthisActorhasbeenseizedunderthisActfromthecustodyorcontrolofanyperson,
andsuchdocumentistenderedbytheprosecutioninevidenceagainsthim,theSpecialJudgeshall,
(a)unlessthecontraryisprovedbyanysuchperson,presume
(i)thetruthofthecontentsofsuchdocument
(ii) that the signature and every other part of such document
whichpurportstobeinthehandwritingofanyparticularpersonorwhichthe
Special Judge may reasonably assume to have been signed by, or to be in the
handwritingof,anyparticularperson,isinthatpersonshandwriting,andinthecase
ofadocumentexecutedorattestedthatitwasexecutedorattestedbythepersonby
whomitpurportstohavebeensoexecutedorattested

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(b) admit the document in evidence, notwithstanding that it is not duly stamped, if such
documentisotherwiseadmissibleinevidence:
Provided that where the Customs Computerized System is operational, system generated
documentsshallbeacceptedastrueandcorrect.
189.Noticeofconvictiontobedisplayed.(1)Upontheconvictionofanypersonfortheoffence
ofsmuggling,theFederalGovernmentmayrequirehimtoexhibitinoroutside,orbothinandoutside
hisplaceofbusiness,ifany,notices,ofsuchnumber,sizeandlettering,andplacedinsuchpositions
and containing such particulars relating to conviction as it may determine, and to keep them so
exhibitedcontinuouslyforaperiodnotlessthanthreemonthsfromthedateofconvictionand,if
hefailstocomplyfullywiththerequirement,heshallbedeemedtohavecommittedafurther
offenceunderthisActofthenatureoftheoriginaloffenceforwhichhewasconvicted.
(2) If any person so convicted refuses or fails to comply fully with any such requirement, any
officer authorized in that behalf by an order of the Federal Government in writing may, without
prejudicetoanyproceedingswhichmaybebroughtinrespectofanysuchrefusalorfailure,affixthe
noticesinoroutside,orbothinandoutside,theplaceofbusinessofsuchpersoninaccordancewith
therequirementoftheFederalGovernmentinpursuanceofsubsection(1).
(3) If, in any case, the Federal Government is satisfied that the exhibition of notices in
accordance with the requirements of the provisions of sub section (1) or subsection (2) will not
effectively bring the conviction to the notice of persons dealing with the convicted person, the
Federal Government may, in lieu of, or in addition to any such requirement, require the convicted
persontoexhibitforsuchperiod,notbeingaperiodlessthanthreemonths,onsuchstationeryusedin
hisbusinessasmaybespecifiedintherequirement,anoticeplacedinsuchpositionandprintedin
type of such size and form and containing such particulars relating to the conviction as may be
specifiedintherequirementand,ifhefailstocomplyfullywiththerequirement,heshallbedeemed
tohavecommittedafurtheroffenceunderthisActofthenatureoftheoriginaloffenceforwhichhe
wasconvicted.
190.Powertopublishconviction.IftheFederalGovernmentissatisfiedthatitisnecessaryso
todo,theconvictionandtheparticularsrelatingtotheconvictionofanypersonfortheoffenceof
smugglingmaybepublishedintheofficialGazette.
191.Imprisonmentmaybeofeitherdescription.ImprisonmentforanyoffenceunderthisAct
may,inthediscretionoftheSpecialJudge,beeithersimpleorrigorous.
192.Dutyofcertainpersonstogiveinformation.(1)Anypersonwhocomestoknowofthe
commission of any offence under this Act, or an attempt or likely attempt to commit any such
offence,shall,assoonasmaybe,giveinformationthereofinwritingtotheofficerinchargeofthe
nearestcustomhouseorcustomsstation,orifthereisnosuchcustomhouseorcustomsstation,to
theofficerinchargeofthenearestpolicestation.
(2) The officerincharge of a policestation who receives any information mentioned in sub
section (1) shall as soon as possible communicate it to the officerincharge of the nearest custom
houseorcustomsstation.

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CHAPTERXIX
APPEALSANDREVISIONS
193. Appeals to Collector (Appeals).1[(1) Any person including an officer of Customs
aggrievedbyanydecisionororderpassedundersections33,79,80and179byanofficerofCustoms
belowtherankofanAdditionalCollectormaypreferappealtotheCollector(Appeals)withinthirty
daysofthedateofcommunicationtohimofsuchdecisionororder:
ProvidedthatanappealpreferredaftertheexpiryofthirtydaysmaybeadmittedbytheCollector
(Appeals)ifheissatisfiedthattheappellanthadsufficientcausefornotpreferringtheappealwithin
thatperiod].
(2)Anappealunderthissectionshallbeinsuchformandshallbeverifiedinsuchmanner
asmaybeprescribedbyrulesmadeinthisbehalf.
(3)AnappealmadeunderthisActshallbeaccompaniedbyafeeofonethousandrupeestobe
paidinthemannerthatmaybeprescribedbytheBoard.
193A Procedure in appeal.(1) The Collector (Appeals) shall give an opportunity to the
appellanttobeheardifhesodesires.
(2)TheCollector(Appeals)may,atthehearingofanappeal,allowtheappellanttogointoany
groundofappealnotspecifiedinthegroundofappeal,iftheCollector(Appeals)issatisfiedthatthe
omissionofthatgroundfromthegroundsofappealwasnotwillfulorunreasonable.
2[(3)TheCollector(Appeals)may,aftermakingsuchfurtherinquiryasmaybenecessarypassan

order, within 3[one hundred and twenty] days from the date of filing of appeal or within such
extended period as the Collector (Appeals) may for reasons to be recorded in writing, extend,
confirm,modifyorannulthedecisionororderappealedagainst:
Provided that such extended period shall not exceed 3[sixty] days unless the Board further
extendsatanytimeduringthependencyofappeal:]
3[Provided further that any period during which the hearing of an appeal is adjourned on

account of a stay order or alternative dispute resolution proceedings or the time taken through
adjournment by the petitioner not exceeding thirty days, shall be excluded for the purpose of
computationofaforesaidperiod.]
1 Subs.byActXVIIof2012,s.9(w.e.f172012).
2 Subs.byActIVof2007,s.8(w.e.f172007).
3 Subs.andaddedbyActIof09,s.2(w.e.f172009).

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Provided further that, where the Collector (Appeals) is of opinion that any duty has not been
leviedorhasbeenshortleviedorerroneouslyrefunded,noorderrequiringtheappellanttopayany
duty not levied, shortlevied or erroneously refunded shall be passed unless the appellant is given
noticewithinthetimelimitspecifiedinsection32toshowcauseagainsttheproposedorder.
(4)TheorderoftheCollector(Appeals)disposingoftheappealshallbeinwritingandshallstate
thatpointsfordetermination,thedecisionthereonandthereasonsforthedecision.
(5)Onthedisposaloftheappeal,theCollector(Appeals)shallcommunicatetheorderpassedby
himtotheappellant,theadjudicatingauthorityandtheCollectorofCustoms.
194.AppellateTribunal.(1)TheFederalGovernmentshallconstituteanAppellateTribunal
tobecalledtheCustoms1[***]AppellateTribunalconsistingofasmanyjudicialandtechnical
membersasitthinksfittoexercisethepowersanddischargethefunctionsconferredontheAppellate
TribunalbythisAct.
(2)AjudicialmembershallbeapersonwhohasbeenaJudgeoftheHighCourt,orisorhasbeen
aDistrictJudgeandisqualifiedtobeaJudgeofHighCourt,orisorhasbeenanadvocateofaHigh
CourtandisqualifiedtobeaJudgeofaHighCourt.
2[(3)Atechnicalmembershallbeanofficerof3[PakistanCustomsService]equivalentinrankto

that of a Member of the Board or Chief Collector of Customs or Director General or a senior
Collectorwith3[Three]yearsexperienceinthatposition.
(4)TheFederalGovernmentshallappointoneofthemembersoftheAppellateTribunaltobethe
Chairmanthereof.
(5)ThetermsandconditionsofappointmentoftheChairmanandjudicialandtechnicalmembers
shallbesuchastheFederalGovernmentmaydetermine.
194A.AppealstotheAppellateTribunal.(1)AnypersonoranofficerofCustomsaggrieved
byanyofthefollowingordersmayappealtotheAppellateTribunalagainstsuchorders:
(a)Omitted.
4[(a)a decision or order passed by an officer of Customs not below the rank of additional

Collectorundersection179
(ab)anorderpassedbytheCollector(Appeals)undersection193
(b)Omitted.
(c)anorderpassedundersection193,asitstoodimmediatelybeforetheappointedday
(d)anorderpassedbytheBoardortheCollectorofCustomsundersection195.
1 OmittedandaddedbyActXVIof2010,s.3(w.e.f172010).
2 SubsbyActIVof07,s.8(1707)
3 Sbus.ByFinanceAct2014,s.2(w.e.f172014).
4 Ins.byFinanceAct2014,s.2(w.e.f172014)

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1[(e)an order passed in revision by the DirectorGeneral Customs Valuation under

section25D,providedthatsuchappealshallbeheardbyaspecialbenchconsistingof
onetechnicalmemberandonejudicialmember.]
ProvidedthattheAppellateTribunalmay,initsdiscretion,refusetoadmitanappealinrespectofan
orderreferredtoinsubsection(1)where
(i)thevalueofthegoodsconfiscatedwithoutoptionhavingbeengiventotheownerof
thegoodstopayafineinlieuofconfiscationundersection181or
(ii) in any disputed case other than a case where the determination of any question
havingarelationtorateofdutyofcustomsortothevalueofgoodsforpurposesof
assessmentisinissueorisoneofthepointsinissue,thedifferenceindutyinvolved
orthedutyinvolvedor
(iii) the amount of fine or penalty determined by such order does not exceed
fiftythousandrupees.
2[(2) Where the Board or the Collector of Customs is aggrieved by an order passed by the

Collector (Appeals), it, or as the case may be, he may prefer an appeal to the Appellate Tribunal.
Suchappealshallbepreferredbyanofficer,notbelowtherankofAssistantCollectororAssistant
DirectorsoauthorizedinwritingbytheBoardortheCollectorortheDirector,asthecasemaybe.]
(3)Everyappealunderthissectionshallbefiledwithinsixtydaysfromthedateonwhichthe
decisionorordersoughttobeappealedagainstiscommunicatedtotheBoardortheCollectorof
Customs,orasthecasemaybe,theotherpartypreferringtheappeal.
(4)Onreceiptofnoticethatanappealhasbeenpreferredunderthissection,thepartyagainst
whom the appeal has been preferred may, notwithstanding that he may not have appealed against
suchorderoranypartthereof,file,withinthirtydaysofthereceiptofthenotice,amemorandumof
crossobjectionsverifiedinsuchmannerasmaybespecifiedbyrulesmadeinthisbehalfagainstany
part of the order appealed against and such memorandum shall be disposed of by the Appellate
Tribunalasifitwereanappealpresentedwithinthetimespecifiedinsubsection(3).
(5)TheAppellateTribunalmayadmitanappealorpermitthefilingofamemorandumofcross
objectionsaftertheexpiryoftherelevantperiodreferredtoinsubsection(3)orsubsection(4),ifit
issatisfiedthattherewassufficientcausefornotpresentingitwithinthatperiod.
1 OmittedandaddedbyActXVIof2010,s.3(w.e.f172010).
2 Subs.byActIVof2007,s.8(w.e.f172007).

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(6)AnappealtotheAppellateTribunalshallbeinsuchformandshallbeverifiedinsuchmanner
asmaybespecifiedbytherulesmadeinthisbehalfandshall,exceptinthecaseofamemorandumof
crossobjectionsreferredtoinsubsection(4),beaccompaniedbyafeeofonethousandrupees.
(7)Allcasespending,immediatelybeforethecommencementoftheFinanceOrdinance,withthe
Collector(Appeals)shallstandtransferredtotheAppellateTribunalfordisposalinaccordancewith
law.
1[(8)NotwithstandinganythinginthisActwhereanyreferenceorappealwaspreferredwiththe

approval of Collector of Customs by the officer of lower rank than that of the Collector and the
referenceorappealispendingbeforeanappellateforumortheCourt,suchreferenceorappealshall
bedeemedtohavebeensofiledbytheCollectorandforremovalofdoubtitisherebydeclaredthe
pendingappealsshallnotabatesolelyonthisground.]
194B.OrdersofAppellateTribunal.(1) 1[TheAppellateTribunalmayaftergivingtheparties
to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit confirming,
modifying or annulling the decision or order appealed against. The Appellate Tribunal may record
additional evidence and decide the case but shall not remand the case for recording the additional
evidence:
Providedthattheappealshallbedecidedwithinsixtydaysoffilingtheappealorwithinsuch
extendedperiodastheTribunalmay,forreasonstoberecordedinwriting,fix:
2[Provided further that the Appellate Tribunal may stay recovery of the duty and Sales Tax on

filingofappealwhichordershallremainoperativeforthirtydaysandduringwhichperiodanotice
shallbeissuedtotherespondentandafterhearingtheparties,ordermaybeconfirmedorvariedas
theTribunaldeemsfitbutstayordershallinnocaseremainoperativeformorethanonehundredand
eightydays.]
(2) The Appellate Tribunal may, at any time within 1[one]yearsfromthedateoforder,witha
view to rectifying any mistake apparent from the record, amend any order passed by it undersub
section(1)andshallmakesuchamendmentsifthemistakeisbroughttoitsnoticebytheCollectorof
Customsortheotherpartytotheappeal:
Providedthatanamendmentwhichhastheeffectofenhancingtheassessmentorreducing
a refund or otherwise increasing the liability of the other party shall not be made under this sub
section,unlesstheAppellateTribunalhasgivennoticetothepartyofitsintentiontodosoandhas
allowedareasonableopportunityofbeingheard.
(3) The Appellate Tribunal shall send a copy of every order passed by it under this section,
disposing of an appeal, to the officer of Customs and in valuation cases also to the Controller,
Valuation,andtheotherpartytotheappeal.
1 Addedandsubs.byActIVof2007,s.8(w.e.f172007).
2 Subs.byActIof2009,s.2(w.e.f172009).

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(4) Save as otherwise expressly provided in section 196, an order passed by the Appellate
Tribunalinappealshallbefinal.
194C. Procedure of Appellate Tribunal.(1) The powers and functions of the Appellate
TribunalmaybeexercisedanddischargedbyBenchesconstitutedbytheChairmanfromamongstthe
membersthereof.
(2)Subjecttotheprovisionscontainedinsubsections(3)and(4),aBenchshallconsistofone
judicialmemberandonetechnicalmember.
(3)Everyappealagainstadecisionororder 1[decidingacaseinvolvingduty,tax,penaltyorfine
exceeding five million rupees], shall be heard by a Special Bench constituted by the Chairman for
hearingsuchappealsandsuchBenchshallconsistofnotlessthantwomembersandshallincludeat
leastonejudicialmemberandonetechnicalmember:
ProvidedthattheChairmanmay,forreasonstoberecordedinwriting,constituteBenchesincluding
specialBenchesconsistingof
(a)twoormoretechnicalmembersor
(b)twoormorejudicialmembers:
2[***]

(3A) Notwithstanding anything contained in subsections (2) and (3), the Chairman may
constitute as many Benches consisting of a single member as he may deem necessary to hear such
casesorclassofcasesastheFederalGovernmentmay,byorderinwriting,specify.
2[***]

(4)TheChairmanoranyothermemberoftheAppellateTribunalauthorizedinthisbehalf
by the Chairman may, sitting singly, dispose of any case which has been allotted to the bench of
whichheisamemberwhere
(a)thevalueofthegoodsconfiscatedwithoutoptionhavingbeengiventotheownerofthe
goodstopayafineinlieuofconfiscationundersection181or
(b)1[***]
3[(c)inanydisputedcase,thedifferenceindutyortaxinvolvedorthedutyortaxinvolved,

ortheamountoffineorpenaltyinvolveddoesnotexceed2[five]millionrupees.]
1 Subs.andomittedbyActIVof2007,s.8(w.e.f172007).
2 Omittedandsubs.byActIof2009,s.2(w.e.f172009).
3 SubsbyActIIIof2006,s.8.

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(5)IfthemembersofaBenchdifferinopiniononanypoint,thepointshallbedecidedaccording
totheopinionofthemajority,ifthereisamajority,butifthemembersareequallydivided,theyshall
state the point or points on which they differ and the case shall be referred by the Chairman for
hearingonsuchpointorpointsbyoneormoreoftheothermembersoftheAppellateTribunal,and
suchpointorpointsshallbedecidedaccordingtotheopinionofthemajorityofthemembersofthe
AppellateTribunalwhohaveheardthecaseincludingthosewhofirstheardit:
Providedthat,wherethemembersofaSpecialBenchareequallydivided,thepointsonwhich
theydiffershallbedecidedbytheChairman.
(6)SubjecttotheprovisionsofthisAct,theAppellateTribunalshallhavepowertoregulateits
ownprocedureandtheprocedureoftheBenchesthereofinallmattersarisingoutoftheexerciseof
itspowersorofthedischargeofitsfunctions,includingtheplacesatwhichtheBenchesshallhold
theirsittings.
(7) The Appellate Tribunal shall, for the purposes of discharging its functions, have the same
powersasarevestedinacourtundertheCodeofCivilProcedure,1908(Vof1908),whentryingsuit
inrespectofthefollowingmatters,namely:
(a)discoveryandinspection
(b)enforcingtheattendanceofanypersonandexamininghimonoath
(c)compellingtheproductionofbooksofaccountandotherdocumentsand
(d)issuingcommissions.
(8) Any proceeding before the Appellate Tribunal shall be deemed to be judicial proceeding
withinthemeaningofsections193and228andforthepurposeofsection196ofthePakistanPenal
Code (Act XLV of 1860), and the Appellate Tribunal shall be deemed to be a Court for all the
purposesofsections480and482oftheCodeofCriminalProcedure,1898(ActVof1898).
[195.PowersofBoardorCollectortopasscertainorders.(1)TheBoardortheCollectorof
Customs 1[* * *] may, within his jurisdiction, call for and examine the records of any proceedings
underthisActforthepurposeofsatisfyingitselfor,asthecasemaybe,himselfastothelegalityor
proprietyofanydecisionororderpassedbyasubordinateofficerandmaypasssuchorderasitorhe
maythinkfit:
Provided that no order confiscating goods of greater value or enhancing any fine in lieu of
confiscation,orimposingorenhancinganypenalty,orrequiringpaymentofanydutynotleviedor
shortlevied shall be passed unless the person affected thereby has been given an opportunity of
showing cause against it and of being heard in person or through a counsel or other person duly
authorizedbyhim.
(2)Norecordofanyproceedingsrelatingtoanydecisionororderpassedbyanofficerofcustoms
shallbecalledfororexaminedundersubsection(1)aftertheexpiryoftwoyearsfromthedateof
suchdecisionororder.
1 OmittedbyActIIIof2006,s.8.

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195A.Omitted.
195B. Deposit, pending appeal, of duty demanded or penalty levied. Where, in any appeal
underthisChapter,thedecisionororderappealedagainstrelatestoanydutydemandedinrespectof
goodswhicharenotunderthecontrolofthecustomsauthoritiesoranypenaltyleviedunderthisAct,
thepersondesirousofappealingagainstsuchdecisionorordershall,pendingtheappeal,depositwith
theproperofficerthedutydemandedorthepenaltylevied:
ProvidedthatwhereinanyparticularcasetheCollector(Appeals)ortheAppellateTribunalisof
theopinionthatthedepositofdutydemandedorpenaltyleviedwouldcauseunduehardshiptosuch
person, the Collector (Appeals) or, as the case may be, the Appellate Tribunal may dispense with
such deposit subject to such conditions as he, or it, may deem fit to impose so as to safeguard the
interestofrevenue.
Provided further that an order dispensing with such deposit shall, without effecting the appeal,
ceasetohaveeffectontheexpirationofaperiodofsixmonthsfollowingthedayonwhichitismade
unless the appeal is finally decided earlier and nothing in the order dispensing with such deposit
whichasceasedtohaveeffectshalldebartheappropriateofficertorecovertheamountoftheduty
demandedorpenaltylevied.
195C. 1[Alternative] Dispute Resolution. 2[(1) Notwithstanding anything in this Act, or the
rulesmadethereunder,anyaggrievedperson,inconnectionwithanydisputepertainingtoliabilityof
customsduty,admissibilityofrefundorrebate,waiverorfixationofpenaltyorfine,confiscationof
goods,relaxationofanytimeperiodorproceduralandtechnicalconditionwhichisunderlitigationin
anyCourtoflaworanAppellateAuthority,exceptinthecaseswherefirstinformationreports(FIRs)
have been lodged or criminal proceedings have been initiated or where interpretation of
questionoflawhavinglargerrevenueimpactintheopinionoftheBoardisinvolved,mayapplyto
theBoardfortheappointmentofaCommitteefortheresolutionofdisputeinappeal.
(2)Subjecttotheprovisionofsubsection(1),theBoard,afterexaminationoftheapplicationof
an aggrieved person, may appoint a committee, within thirty days of receipt of such application,
consisting of an officer of customs and two persons from a notified panel of retired District and
SessionsjudgeandretiredjudgesofHighCourtorCharteredorCostAccountants,Advocates,Tax
consultantsorreputabletaxpayersfortheresolutionofthehardshipordispute.]

1 Subs.andaddedbyActIIIof2006,s.8.
2 Subs.byActIVof2007,s.8(w.e.f172007).

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(3)Thecommitteeconstitutedundersubsection(2)shallexaminetheissueandmay,ifitdeems
necessary,
conduct
inquiry,
seek
expert
opinion,
direct
any
1
officer of customs or any other person to conduct an audit and make recommendations [, within
2[ninety]daysofitsconstitution,]inrespectoftheresolutionofdisputeasitmaydeemfit[:]2
2[***]
2[(3A)IftheCommitteeconstitutedundersubsection(2)failstomakerecommendations

withinastipulatedperiodofninetydays,theBoardmaydissolvethecommitteeandconstituteanew
committee which shall decide he matter within a further period of ninety days, and after expiry of
thatperiod,ifthedisputeisnotresolved,themattershallbetakenupthebytheappropriateforum
fordecision.]
(4)TheBoardmay,ontherecommendationofthecommittee,passsuchorder,asitmaydeem
appropriate2[,withinfortyfivedaysofthereceiptofrecommendationsofthecommittee].
3[4A Notwithstanding anything contained in subsection (4), the Chairman and a member

nominated by him may, on the application of an aggrieved person, for reasons to be recorded in
writingandonbeingsatisfiedthatthereisanerrorintheorderordecision,passsuchorderasmaybe
deemedjustandequitable.]
(5)Theaggrievedpersonmaymakethepaymentofcustomsdutyandothertaxesasdetermined
ifanybytheBoardinitsorderundersubsection(4)andalldecisions,ordersandjudgmentsmadeor
passed shall stand modified to that extent and all proceedings under this Act or the rules made
thereunderbyanyauthorityshallabate:
Provided that, in case the matter is already subjudice before any authority, or tribunal or the
court, an agreement made between the aggrieved person and the Board in the light of
recommendationsofthecommitteeshallbesubmittedbeforethatauthority,tribunalorthecourt
forconsiderationandorderasdeemedappropriate.
(7) The Board may, by notification in the official Gazette, make rules for carrying out the
purposesofthissection.
196. Reference to High Court.1[(1) Within ninety days of the date on which the aggrieved
person or Collector 4[or Director of Intelligence and Investigation] or 5[Director valuation], as the
casemaybe,wasservedwithorderoftheAppellateTribunalundersubsection(3)ofsection194B,
the aggrieved person or any officer of Customs not below the rank of an Additional Collector 4[or
AdditionalDirector],authorizedbytheCollector4[orDirectorinwriting],maypreferanapplication,
intheprescribedformalongwithastatementofthecase,totheHighCourt,statinganyquestionof
lawarisingoutofsuchorder.]
1 Ins.,Subs.andaddedbyActIIIof2006,s.8.
2 Subs.,omittedandins.byActIof2009,s.2(w.e.f172009).
3 Ins.byActIof2008,s.5(w.e.f172008).
4 Ins.byActIVof2007,s.8(w.e.f172007).
5 Ins.byFinanceActXXIIof2013,s.2(w.e.f172013).

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(2) The statement to the High Court, referred to in subsection (1), shall set out the facts, the
determinationoftheAppellateTribunalandthequestionoflaw,whicharisesoutofsuchorder.
(3) Where, on an application made under subsection (1), the High Court is satisfied that a
questionoflawarisesoutoftheorder,referredtoinsubsection(1),mayproceedtohearthecases.
(4)AreferencetotheHighCourtunderthissectionshallbeheardbyaBenchofnotlessthan
twojudgesoftheHighCourtand,inrespectofthereference,theprovisionsofsection98oftheCode
of Civil Procedure, 1908 (Act V of 1908), shall apply so far as may be, notwithstanding anything
containedinanyotherlawforthetimebeinginforce.
(5)TheHighCourtuponhearingareferenceunderthissectionshalldecidethequestionoflaw
raisedbythereferenceandpassjudgmentthereonspecifyingthegroundsonwhichsuchjudgmentis
basedandtheTribunalsordershallstandmodifiedaccordingly.TheCourtshallsendacopyofthe
judgmentunderthesealoftheCourttotheAppellateTribunal.
(6)NotwithstandingthatareferencehasbeenmadetotheHighCourt,thedutyshallbepayable
inaccordancewiththeorderoftheAppellateTribunal:
Provided that, the amount of duty is reduced as a result of the judgment in the reference by
1[suchofficerasauthorizedbytheCollectoror]theHighCourt,andanyamountofdutyisfound
refundable,theHighCourtmay,onapplicationsubmittedbytheCollector,withinthirtydaysof
thereceiptofthejudgmentoftheHighCourt,thathewantstopreferpetitionforleavetoappealto
theSupremeCourt,makeanorderauthorizingtheCollectortopostponetherefunduntilthedisposal
oftheappealbytheSupremeCourt.
(7)WhererecoveryofdutyhasbeenstayedbytheHighCourtbyanorder,suchordershallcease
tohaveeffectontheexpirationofaperiodofsixmonthsfollowingthedayonwhichitismadeunless
thereferenceisdecided,orsuchorderiswithdrawnbytheHighCourtearlier.
(8)Section5oftheLimitationAct,1908(IXof1908),shallapplytoanapplicationmadetothe
HighCourtundersubsection(1).
(9)Anapplicationundersubsection(1)byapersonotherthan 1[suchofficerasauthorizedby
theCollector]theCollectorshallbeaccompaniedbyafeeofonehundredrupees.]
1[(10)NotwithstandinganythinginthisActwhereanyreferenceorappealwaspreferredwiththe

approval of Collector by the officer below the rank of Collector, and the reference or appeal is
pendingbeforeappellateforumortheCourt,suchreferenceorappealshallbedeemedtohavebeen
preferredandshallbedeemedalwaystohavebeensopreferredbytheCollector.]

1 Ins.byActIIIof2006,s.8.

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196H.Exclusionoftimetakenforcopy.Incomputingtheperiodoflimitationspecifiedforan
appealorapplicationunderthisChapter,thedayonwhichtheordercomplainedofwasserved,andif
thepartypreferringtheappealormakingtheapplicationwasnotfurnishedwithacopyoftheorder
when the notice of the order was served upon him, the time requisite for obtaining a copy of such
order,shallbeexcluded.
196I. Transferofcertainpendingproceedings.(1) Every appeal which is pending before the
Boardundersection193asitstoodimmediatelybeforetheappointeddayandanymatterarisingout
oforconnectedwithsuchproceedingsshallstandtransferredontheappointeddaytotheAppellate
TribunalandtheAppellateTribunalmayproceedwithsuchappealormatterfromthestageatwhich
itthenwasormayrehearthesame,asitmaydeemfit.
(2)EveryproceedingwhichispendingimmediatelybeforetheappointeddaybeforetheBoard
ortheCollectorofCustomsundersection195asitstoodimmediatelybeforethatday,andanymatter
arisingoutoforconnectedwithsuchproceedingsandwhichissopendingshallcontinuetobedealt
withbytheBoardortheCollectorofCustoms,asthecasemaybe,asifthesaidsectionhadnotbeen
substituted.
(3) Every proceeding pending before the Federal Government under section 196 as it stood
immediately before the appointed day and any matter arising out of or connected with such
proceedingswhichissopendingshallstandtransferredtotheAppellateTribunalandAppellate
Tribunalmayproceedwithsuchproceedingsormatterfromthestageatwhichitthenwasormayre
hearthesame,asitmaydeemfit,asifsuchproceedingsormatterwereanappealfiledbeforeit:
Providedthatifanysuchproceedingormatterrelatestoanorderwhere
(a)thevalueofthegoodsconfiscatedwithoutoptionhavingbeengiventotheownerofthe
goodstopayafineinlieuofconfiscationundersection181or
(b)inanydisputedcase,otherthanacasewherethedeterminationofanyquestionhavinga
relationtotherateofdutyofcustomsortothevalueofgoodsforpurposesofassessment
is in issue or is one of the points in issue, the difference in duty involved or the duty
involvedor
(c)theamountoffineorpenaltydeterminedbysuchorder
doesnotexceedtenthousandrupees,suchproceedingormattershallcontinuetobedealt
withbytheFederalGovernmentasifthesaidsection196hadnotbeensubstituted:
Providedfurtherthattheapplicantortheotherpartymaymakeademandtothe
AppellateTribunalthat,beforeproceedingfurtherwiththatproceedingormatterhemay
bereheard.
196J.Definitions.InthisChapter
(a)AppointeddaymeansthedateofthecomingintoforceoftheFinanceAct,1989
(b)HighCourtmeansinrelationtoanyprovince,theHighCourtfortheProvince
(d)ChairmanmeanstheChairmanoftheAppellateTribunal.]

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CHAPTERXX
MISCELLANEOUS
197. Customs control over conveyances and goods. The appropriate officer shall, for the
purposesofthisAct,havecontroloverallconveyancesandgoodsinacustomsarea.
198.Powertoopenpackagesandexamine,weighormeasuregoods.Theappropriateofficer
may open any package or container and examine, weigh or measure any goods brought to the
customsstationforimportationorexportationandmayforthatpurposeunloadanysuchgoodsfrom
theconveyanceonwhichtheyhavebeenimportedoraretobeexported:
ProvidedthattheCollectormay,forreasonstoberecordedinwriting,defertheexaminationof
goodsorclassofgoodsbelongingtoaparticularimporterorclassofimporters,exportersorclassof
exportersandcauseittobeperformedatadesignatedplacehedeemsfitandproper.
199.Powertotakesamplesofgoods.(1)Theappropriateofficermay,ontheentryorclearance
of any goods or at any time while such goods are being passed through the customsarea, take
samples of such goods in the presence of the owner thereof or his agent or where the Customs
ComputerizedSystemisoperationalinthepresenceofthecustodianofthegoods,forexaminationor
testingorforascertainingvaluethereoforforanyothernecessarypurpose.
(2) After the purpose for which a sample was taken is carried out, such sample shall, if
practicable,berestoredtotheowner,butiftheownerfailstotakedeliveryofthesamplewithinone
monthofthedateonwhichheisaskedinwritingtotakeitsdelivery,itmaybedisposedofinsuch
mannerastheCollectorofCustomsmaydirect.
(3)Inthecaseofgoodswhichconsistofdrugsorarticlesintendedforconsumptionasfood,and
in respect of which the taking of samples for the purposes of this subsection may have been
authorisedbyageneralorspecialorderoftheProvincialGovernment,theappropriateofficermay
alsoinlikecircumstancestakesamplesthereofforsubmissionto,andexaminationby,suchofficerof
Governmentorofalocalauthorityasmaybespecifiedinsuchorder.
200. Owner to make all arrangements and bear all expenses. Any opening, unpacking,
weighing, measuring, repacking, bulking, sorting, letting, marking, numbering, loading, unloading,
carrying,orladingofgoodsortheircontainersforthepurposesof,orincidentalto,theexamination
by an officer of customs, removal or warehousing thereof shall be done, and any facilities or
assistancerequiredforanysuchexaminationshallbeprovided,byorattheexpenseoftheownerof
goods:
Provided that at customsstations with the operational Customs Computerized System all the
above functions shall be performed by the custodian of the cargo and the importer shall bear all
expenses.

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201.Procedureforsaleofgoodsandapplicationofsaleproceeds.(1)Whereanygoods,other
thanconfiscatedgoods,aretobesoldunderanyprovisionofthisAct,theyshallbesoldafterdue
notice to the owner 1[or his agent or custodian of the goods] by public auction or by tender or by
privateofferor,withtheconsentoftheowner 1[orhisagentorcustodianofthegoods]inwriting,in
anyothermanner.
2[(1A)Thegoodsmaybesoldundersubsection(1)throughelectronicmeans,asprescribedby

theBoardundertherules.]
(2)Thesaleproceedsshallbeappliedtothefollowingpurposesintheirrespectiveorder,namely:
(a)firsttopaytheexpensesofthesale
(b)thentopaythefreightorothercharges,ifany,payableinrespectofthegoods,ifnoticeof
suchchargeshasbeengiventothepersonholdingthegoodsincustody
(c)thentopaythecustomsduty,othertaxesandduespayabletotheFederalGovernmentin
respectofsuchgoods
(d)thentopaythechargesduetothepersonholdingsuchgoodsincustody.
(3)Thebalance,ifany,shallbepaidtotheownerofthegoods,providedheappliesforitwithin
sixmonthsofthesaleofthegoodsorshowssufficientcausefornotdoingso.
202. Recovery of Government dues.(1) When, under this Act or under any other law for the
timebeinginforce,whichprovidesforanytax,dutyorotherlevybeingcollectedinthesamemanner
as customsduties are collected, a penalty is adjudged against, or notice or demand is served upon,
anypersoncallingforthepaymentofanyamountunpaidwhichmaybepayablebywayofpenaltyor
bywayofduty,taxorotherlevyorunderanybond,guaranteeorotherinstrumentexecutedunder
thisActorsuchotherlawortherulesmadethereunder,theappropriateofficer
(a) may deduct or require any other officer of Customs, Central Excise and Sales Tax to
deductsuchamountfromanymoneyowingtosuchpersonwhichmaybeunderthe
controloftheCustoms,CentralExciseorSalesTaxauthoritiesor
(b)ifitcannotbesorecovered,mayrecover,ormayrequireanyotherofficerofCustoms,
Central Excise or Sales Tax to recover, such amount by detaining and selling any
goods belonging to such person which are under the control of the Customs, Federal
ExciseorSalesTaxauthorities:

1 Ins.byActIIIof2006,s.8.
2 Ins.byFinanceAct,2012,s.4(w.e.f1072012).\

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1[Provided that notwithstanding anything contained in any other law for the time being in

force,ifadefaultersellsortransfersownershipofhisassets,thedefaultedamountofdutyand
taxesshallbethefirstchargeonthebusinesssotransferred.]
(2)Iftheamountcannotberecoveredfromsuchpersoninthemannerprovidedinsubsection
(1),theappropriateofficermayserveuponthedefaulteranoticeintheprescribedformrequiringhim
topaytheamountspecifiedinthenoticewithinsuchtimeasmaybesospecified.
(3) If the amount referred to in the notice under subsection (2) is not paid within the time
specifiedthereinorwithinthefurthertime,ifany,allowedbytheappropriateofficer,theappropriate
officer may proceed to recover from the defaulter the said amount by one or more the following
modes,namely:
(a)attachmentandsaleofanymovableorimmovablepropertyofthedefaulterand
(b)mayrecover,ormayrequireanyotherofficerofCustoms,FederalExciseorSalesTaxto
recover, if it cannot be so recovered, such amount by detaining and selling an goods
belongingtosuchpersonwhichareunderthecontroloftheCustoms,FederalExciseor
SalesTaxauthoritiesor
(a) may recover such amount by attachment and sale of any movable and immovable
property of the guarantor, person, company, bank or financial institution, where a
guarantor or any other person, company, bank or financial institution fails to make
paymentundersuchguarantee,bondorinstrumentor
(d)arrestofthedefaulterandhisdetentionintheprisonforaperiodnotexceedingfifteen
days:
Providedthatthismodeshallnotbeappliedunlesstheperiodoflimitationprescribedforfiling
appealhasexpired,oranappealispending.
(3A)Awarrantofarrestissuedagainstadefaulterinsubsection(3)(d)shallnotbeexecutedif
thearrearsduefromhimarepaidorthedefaulterfurnishedsecuritytothesatisfactionofappropriate
officer.
(3B)Anydefaulterwhoundersubsection(3)isbeingkeptunderdetentionshallforthwithbeset
atlibertyonthearrearsduefromhimbeingpaid.
(4) For the purposes of recovery of duty, or other levy under sub sections(1) and (3)], the
appropriateofficershallhavethesamepowerswhich,undertheCodeofCivilProcedure,1908(Act
Vof1908),acivilcourthasforthepurposeoftherecoveryofanamountdueunderadecree.

1 Subs.andaddedbyActIVof2007,s.8(w.e.f172007).

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(5)TheCentralBoardofRevenuemaymakerulesregulatingtheprocedureforrecoveryofduty,
taxorotherlevyunderthissectionandanyothermatterconnectedwithorincidentaltotheoperation
ofthissection1[:]
1[Provided that if any arrears which may be payable by way of duty, surcharge, fee, service

charges,fineorpenaltyoranyotheramountwhichisadjudgedorpayableunderanybond,
guarantee or other instrument executed under this Act or the rules made thereunder, cannot be
recovered,theBoardoranyofficernotbelowtherankofCollectorauthorizedbytheBoard,mayfor
reasonstoberecorded,writeoffthearrearsinthemannerasmaybeprescribedbyrules.]
2[202A. Levy of surcharge. Notwithstanding anything contained in this Act and without

prejudice to any other action that may be taken thereunder, if any person fails to pay the arrears
withintheprescribedtime,heshall,inadditiontothearrears,beliabletopaysurchargeattherateof
3[KIBORplusthreepercentperannum],ofthetotalamountofarrears.
Explanation.Forthepurposeofcalculatingsurcharge,theperiodofdefaultshallbereckoned
from the day following the due date on which the arrears were required to be paid to the day
precedingthedateonwhichthesameareactuallypaid.]
4[202B. RewardtoCustomsofficersandofficials._(1)Incasesinvolvingevasionofcustoms

duty and other taxes and confiscation of goods, cash reward shall be sanctioned to the officers of
5[CustomsServiceofPakistan,asdefinedundertheOccupationalGroupsandServices(Probation,
trainingandSeniority)Rules,1990]andofficials,fortheirmeritoriousconductinsuchcases,andto
the informer providing credible information leading to such confiscation or detection, as prescribed
byrulesbytheBoard,onlyafterrealizationofpartorwholeofthedutyandtaxesinvolvedinsuch
cases.
(2)Theboardmay,byanotificationintheofficialGazette,prescribetheprocedureinthisbehalf
andspecifytheapportionmentofrewardsanctionedunderthissectionforindividualperformanceor
to collective welfare of the personnel of 5[Customs Service of Pakistan, as defined under the
OccupationalGroupsandServices(Probation,trainingandSeniority)Rules,1990]
203.Wharfageorstoragefees.TheCollectorofCustomsmayfromtimetotimefixtheperiod
aftertheexpirationofwhichgoodsleftinanycustomhouse,customarea,wharforotherauthorised
landing place or part of the customhouse premises, shall be subject to payment of fees, and the
amountofsuchfees.
1[203A.Powertoauthorizeexpenditure.TheBoardmayauthorizeandprescribethemanner

inwhichfeeandservicechargescollectedincludingbyventuresofpublicprivatepartnership
undersection18Dareexpended.]
1 Subs.,addedandins.byActIVof2007,s.8(w.e.f172007).
2 Ins.andomittedbyActIIIof2006,s.8.
3 Subs.byActIof2009,s.2(w.e.f172009).
4 Ins.bytheFinanceAct2012,s.4(w.e.f172012).
5 Subs.byFinanceActXXIIof2013,s.2()w.e.f172013).

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204.Issueofcertificateandduplicateofcustomsdocument.Acertificateoraduplicateofany
certificate,manifest,billorothercustomsdocumentmay,onpaymentofafeenotexceedingone
hundredrupees,befurnished,atthediscretionofanofficerofcustomsnotbelowtherankofan
AssistantCollectorofCustoms,toanypersonapplyingforthesame,ifthesaidofficerissatisfiedthat
nofraudhasbeencommittedorisintendedtobecommittedbytheapplicant.
205.Amendmentofdocuments.Exceptinthecaseprovidedforbysections29,45,53and88,
anofficerofcustomsnotbelowtherankofanAssistantCollector1[***]ofCustomsmay,inhis
discretion,uponpaymentofafeeofonehundredrupees,authoriseanydocument,afterithas
beenpresentedatthecustomhousetobeamended.
206. Correction of clerical errors, etc. Clerical or arithmetical errors in any decision or
order passed by the Federal Government, the Board or any officer of customs under this Act, or
errorsarisingthereinfromaccidentalsliporomissionmay,atanytime,becorrectedbytheFederal
Government,theBoardorsuchofficerofcustomsorhissuccessorinoffice,asthecasemaybe.
207.Customshouseagentstobelicensed.Nopersonshallactonbehalfofanyprincipalfor
thetransactionofanybusiness 2[***]relatingtotheentranceordepartureofanyconveyance 2[or
anycustomsclearancerelatedactivity]ortheimportorexportofgoodsorbaggageatanycustoms
station unless such person holds a licence granted in this behalf in accordance with the rules as a
customsagent.
208.Persontoproduceauthorityifrequired.(1)Whenanypersonlicensedundersection207
appliestoanyofficerofCustomsforpermissiontotransactanyspecifiedbusinesswithhimonbehalf
of any principal, such officer may require the applicant to produce a written authority from the
principalonwhosebehalfsuchbusinessistobetransacted,andindefaultoftheproductionofsuch
authorityrefusesuchpermission.
(2) Where the principal chooses to transact business directly without using an agent licensed
undersection207,hemaydosohimselformayauthorizeanemployeeorrepresentativethatmay
transactbusinessgenerallyatthecustomsport,airportorlandcustomsstationorcustomhousefor
suchprincipal:
Providedthattheappropriateofficermayrefusetorecognizesuchanemployeeorrepresentative
unlesssuchapersonproducesanauthorityinwritingdulysignedbytheprincipal.]
1 Ins.andomittedbyActIIIof2006,s.8.
2 Omittedandins.byActIVof2007,s.8(w.e.f172007).

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209. Liability of principal and agents.(1) Subject to the provisions of section 207 and 208,
anythingwhichtheprincipalisrequiredorempoweredtodounderthisActmaybedonebyany
personexpresslyauthorizedbytheprincipalforthepurpose.
(2)WherethisActrequiresanythingtobedonebytheprincipalandifanysuchthingisdone,by
anemployeeorrepresentativeexpresslyauthorizedbytheprincipalundersubsection(2)ofsection
208, unless the contrary is proved, shall be deemed to have been done with the knowledge and
consentofsuchprincipalsothatinanyproceedingsunderthisAct,theprincipalshallbeliableasif
thethinghadbeendonebyhimself.
(3)Whenanycustomsagentisexpresslyauthorizedbytheprincipaltobehisagentundersub
section (1) of section 208 in respect of such goods for all or any of the purposes of this Act, such
agentshall,withoutprejudicetotheliabilityoftheprincipal,bedeemedtobetheprincipalofsuch
goodsforsuchpurposes:
Providedthatwhereanydutyisnotleviedorisshortleviedorerroneouslyrefundedonaccount
of any reason other than willful act, negligence or default of the agent, such duty shall not be
recoveredfromtheagent.
210. Liability of agent appointed by the personincharge of a conveyance.(1) Anything
which the personincharge of a conveyance, is required or empowered to do under this Act may,
with the express or implied consent of the personincharge and the approval of the appropriate
officer,bedonebyhisagent.
(2)Anagentappointedbythepersoninchargeofaconveyance,andanypersonwhorepresents
himselftoanyofficerofcustomsasanagentofanysuchpersoninchargeandisacceptedassuchby
that officer, shall be liable for the fulfillment in respect of the matter in question of all obligations
imposedonsuchpersoninchargebyorunderthisActoranylawforthetimebeinginforce,andto
penalties(includingconfiscation)whichmaybeincurredinrespectofthatmatter.
1[211.Maintenanceofrecord.2[(1)Allimporters,exportersandclaimantsofdutydrawback,

refunds or any notified concessions, terminal operators, owners of the warehouses, customs agents
and the licensed customs bonded carriers, transport operators and tracking companies, carrying out
business under this Act or rules made thereunder or under any other law, directly or indirectly,
relating to international trade, shall be required to maintain and keep records and
correspondenceconcerningimport,exportandtransittradetransactions.]
(2) The records required under subsection (1) shall be kept for a period not less than 3[five]
yearsinsuchformastheBoardmaybynotificationintheofficialgazette,specify.
(3)Theprovisionofsubsection(1)shallnotbeapplicabletothebaggageofthepassengersand
crewoftheconveyanceandtotherecipientsofgifts.]
1 Subs.andins.byActIIIof2006,s.8.
2 Subs.byActXVIIof2012,s.13(w.e.f172012).
3 Subs.byActIVof2007,s.8(w.e.f172007).

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[211A. Access to the premises and records by the officers of Customs. The
appropriate officer may, at any time after giving a notice in writing, visit any
business or manufacturing premises where any raw materials, components, assemblies or sub
assemblies etc., imported at a notified reduced rate of the duties and taxes are manufactured,
processed or stored, and inspect the goods, stocks, documents or records, data etc., and also take
stockofthegoodsimported,manufactured,processedorstored,andthequantitythereof.].
212. Regulation of business in gold, etc. The Federal Government may, by notification in the
official Gazette, regulate business in, or connected with, gold or silver or precious stones or
ornamentsmadeofgoldorsilverorpreciousstones,withinfifteenmilesofthefrontierorcoastlineof
Pakistan.
213.Recoveryofmoneyuponcertaindocuments.Ifanypersonknowinglymakesorbringsinto
Pakistan,orcausesorauthorisesorisotherwiseconcernedinthemakingorbringingintoPakistanof
anyinvoiceorpaperusedorintendedtobeusedasaninvoiceforthepurposesofcustoms,inwhich
any goods are entered or charged at a price or value higher or lower than that actually paid or
intended to be paid for them, or in which goods are falsely described, no sum of money shall be
recoverable by such person, his representatives or assigns, for the price of such goods or any part
thereof,norshallanysumofmoneyberecoverableuponanybillofexchange,noteorothersecurity
made,givenorexecutedforthewholeorpartofthepriceofsuchgoodsunlesssuchbillofexchange,
noteorothersecurityisinthehandsofabonafideholderforconsiderationwithoutnotice.
214.Remissionofdutyandpaymentofcompensationtotheownerincertaincases.Where,
onprosecutionbytheownerofanygoods,anofficerofcustomsisconvictedofanoffenceconnected
withtheremovalofsuchgoodsfromthewarehousewithoutpaymentofduty,thewholeoftheduty
onsuchgoodsshallberemitted,and,theCollectorofCustoms,shall,inaccordancewiththerules,
paytotheownerduecompensationforthedamagecausedtotheownerbysuchoffence.
215.Serviceoforder,decision,etc.Anyorderordecisionpassedoranysummonsor
noticeissuedunderthisActshallbeserved
(a)bytenderingtheorder,decision,summonsornoticeorsendingitbyregisteredpostor
the courier service or by any other mode of transmission subject to
acknowledgementreceipttothepersonforwhomitisintendedortohisagentor
(b) if the order, decision, summons or notice cannot be served in any manner provided in
clause(a),byaffixingitonthenoticeboardofthecustomhouseor
(c)incaseofelectronicorders,decisions,noticesorsummons,whenthesehavebeensentto
therecipientfromtheCustomsComputerizedSystem.

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216.Nocompensationforlossorinjuryexceptonproofofneglectorwillfulact.__Noowner
of goods shall be entitled to claim from any officer of customs compensation for the loss of such
goodsorfordamagedonetothematanytimewhiletheyremainorarelawfullydetainedinany
customhouse,customsarea,wharforlandingplaceunderthechargeofanyofficerofcustom,unless
it be proved that such loss or damage was occasioned by gross negligence or willful act of such
officer.
217. Protection of action taken under the Act.__(1) No suit, prosecution or other legal
proceedingshalllieagainsttheFederalGovernmentoranypublicservantforanythingwhichisdone
or intended to be done in good faith in pursuance of this Act or the rules and notwithstanding
anythinginanyotherlawforthetimebeinginforcenoinvestigationorenquiryshallbeundertaken
orinitiatedbyanygovernmentalagencyagainstanyofficerorofficialforanythingdoneinhisofficial
capacityunderthisAct,rules,instructionsordirectionsmadeorissuedthereunderwithouttheprior
approvaloftheCentralBoardofRevenue.
(2) No suit shall be brought in any civil court to set aside or modify any order passed,
anyassessmentmade,anytaxlevied,anypenaltyimposedorcollectionofanytaxmadeunderthis
Act.
218. Notice of proceedings. No proceeding in a court other than a suit shall be commenced
againstanyofficerofcustomsoranyotherpersonexercisinganypowersconferredordischarging
anydutiesimposedbyorunderthisActforanythingpurportingtobedoneinpursuanceofthe
provisionsofthisActortheruleswithoutgivingtosuchofficerorpersonamonthspreviousnotice
in writing of the intended proceeding and of the cause thereof or after the expiration of one year
fromtheaccrualofsuchcause:
Providedthatthissectionshallnotbedeemedtoapplyinthecaseoftheprosecutionofanofficer
ofcustomsorsuchotherpersonforanoffencepunishableunderthisAct.
219.Powertomakerules.(1)TheBoardmay,bynotificationintheofficialGazette,makerules
for carrying out the purposes of this Act, including for charging of fees for processing the customs
documentsandpreparationofcopiesthereof.
(2)Withoutprejudicetothegeneralityoftheforegoingprovision,rulesmaybemadeonmatters
enumeratedintheThirdSchedule.
(3)Norulesrelatingtomattersenumeratedatitems19and22oftheThirdScheduleshallbe
madewithoutpreviousapprovaloftheFederalGovernmentinwriting.
(4) All rules under this section shall, as soon as may be, be laid at the table of the National
Assembly.

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(5) All such rules for the time being in force shall be collected, arranged, and published at
intervalsnotexceedingtwoyearsandshallbesoldtothepublicatareasonableprice.
220.Omitted.
221.Savings.(1)Notwithstandinganythingcontainedinsection6oftheGeneralClauses
Act,1897(Xof1897),anythingdone,oranyactiontakenundertherepealedenactmentsinsofaras
itisnotinconsistentwiththeprovisionsofthisActshall,withoutprejudicetoanythingalreadydone
oranyactionalreadytaken,bedeemedtohavebeendoneortakenunderthisAct:
Provided that nothing in this Act shall be so construed as to have the effect of enhancing the
punishmentofanoffencecommittedbeforethecommencementofthisAct:
Provided further that where the period of limitation for the submission of an application or the
filingofanappealorrevisionprescribedunderanyoftherepealedenactmentshadexpiredorhad
beguntorunbeforethecommencementofthisActtheprovisionsofthoseenactmentsshallcontinue
toapplytosuchlimitation.
(2)TheprovisionsoftheGeneralClausesAct,1897(Xof1897),inparticulars,section6,section
8andsection24thereof,shallapplytotherepealandreenactmentofthesaidenactmentsbythis
Act,subjecttotheprovisionsofsubsection(1).
(3)NothinginthisActshallaffectanylawforthetimebeinginforcerelatingtotheconstitution
andpowersofthetrusteesofanyportorotherportauthority.
222.Removalofdifficulties.IfanydifficultyarisesingivingeffecttotheprovisionsofthisAct,
particularlyinrelationtothetransitionfromtheenactmentsrepealedbythisActtotheprovisionsof
thisAct,theFederalGovernmentmay,bygeneralorspecialordermadeduringtheperiodofoneyear
from the commencement of this Act, direct such action to be taken as it considers necessary or
expedientforthepurposeofremovingthedifficulty.
223. Officers of Customs to follow Boards orders, etc. All officers of customs and other
personsemployedintheexecutionofthisActshallobserveandfollowtheorders,instructionsand
directionsoftheBoard:
Providedthatnosuchorders,instructionsordirectionsshallbegivensoastointerferewiththe
discretionoftheappropriateofficerofcustomsintheexerciseoftheirquasijudicialfunctions.
224. Extensionoftimelimit. The Federal Government, the Board or the appropriate
officerofcustoms,may,uponbeingapproachedbyanaggrievedpartyifsatisfiedthatthedelaywas
beyondthecontroloftheapplicantandthatbygrantingsuchextensionthereisapossibilityofsome
lossorhardshiptotheapplicantbeingmitigatedorprevented, 1[condonethedelayandextendthe
timelimitlaiddowninthisActortherulesmadethereunder].
1 Subs.bytheFinanceAct2012,s.4(w.e.f172012)

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THEFIRSTSCHEDULE(Seesection18)
(SeeFinanceOrdinance,1975)
THESECONDSCHEDULE(Seesection18)
(SeeFinanceAct,1975)
THETHIRDSCHEDULE
(Seesection219)
1.Regulationofproceedingsforthedetentionandconfiscationoftheprohibitedgoodsimported
orintendedtobeexported,includingverificationofinformationrelatingtosuchgoods,noticestobe
giventotheownerorotherparties,securityforthecustodyorreleaseofsuchgoods,examinationof
evidence,reimbursementbytheinformantofexpensesanddamagescausedbyincorrectinformation
suppliedbyhim.
2.Casesinwhichthegoodsormaterialimportedwithaviewtosubsequentexportation,ortobe
usedintheproduction,manufacture,processing,repairorrefittingofgoodsspecifiedintherulesmay
bedeliveredwithoutpaymentofthewholeorpartofthedutyandrepaymentofdutyonsuchgoods
andmaterial.
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
considerationforwhichandthemannerinwhichitwasdisposedof.
4.Determiningdenaturedspirit,andtestinganddenaturingofspirit.
5.Matterspertainingtodrawbackdrawbackinrespectofusedgoods,theamountofduty
whichshallberepaidasdrawbackonsuchgoodsprohibitionofdrawbackonanyspecifiedgoodsor
classofgoodsconditionsforthepaymentofdrawbacklimitingtheperiodduringwhichsuchgoods
mustbeexportedlimitingthetimeduringwhichdrawbackmaybeclaimed.
6.Theextenttowhichandtheconditionssubjecttowhichdrawbackmaybeallowedonthe
importedmaterialusedinthemanufactureofgoodsinPakistanwhichareexported.
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
vesselwhentheagentfurnishessecurityforthedeliveryofexportmanifestandotherdocuments.

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8.Sealingofconveyancescarryingtransitgoodsandinothercases.
9. Matters pertaining to any business for the regulation of which a notification may be issued
undersection212theaccountsandrecordstobemaintained,andtheinformationtobefurnished,
bypersonsengagedinsuchbusiness.
10.Expensestobechargedwhencustomsofficerisspeciallyemployedtoaccompanythe
ownertothewarehouseundersection93feestobechargedforpermittingtheownerofanygoodsto
dealwiththemasprovidedinsection94.
11.Matterspertainingtothemanufacturingandotheroperationscarriedoninthewarehouse.
12.Transshipmentandprohibitionandregulationandrestrictionoftranshipmenttransshipment
ofgoodswithoutpaymentofdutypowersofofficersofcustomsinthatbehalfandthefeesfor
transshipment.
13.Exportoffrustratedcargoundersection138.
14.TransportofgoodsfromonepartofPakistantoanotherforeignterritoryconditionsastothe
duearrivalofsuchgoodsatthedestination.
15. Conditions and restrictions applying to the transit of goods to a foreign territory
withoutpaymentofduty.
16.1[Goodsdeclaration].
17. Baggage of passengers and the crew, definition, declaration, custody, examination,
assessmentandclearanceofsuchbaggage,transitandtransshipmentofsuchbaggagecircumstances
andconditionsunderwhichsuchbaggageoranyspecifiedclassofgoodsincludedinsuchbaggage
wouldbeexemptfromdutyextentofsuchexemption.
18. Matters pertaining to the import or export of goods by post examination, assessment,
clearance,transitortransshipmentofthegoodssoimportedortobeexported.
19.PreventionofthetakingoutofPakistanofanycoastalgoodstheexportofwhichisdutiable
or prohibited under this Act or any other law prevention of the substitution of imported goods or
exported goods by coastal goods on board a vessel prohibiting the conveyance of any specified
classofgoodsgenerallyortoorbetweenspecifiedportsinacoastingvessel.
20.Powerstobeexercisedbyanofficerstationedatafactoryorbuildingundersection176.
1 Subs.byActIIIof2006,s.8.

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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
conditionsandrestrictionsapplyingtothelicenceincludingfurnishingofsecuritycircumstancesin
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
undersection212theaccountsandrecordstobemaintained,andtheinformationtobefurnished,
bypersonsengagedinsuchbusiness.
22A.Registration,andregulatingtheconduct,ofthecustomspractitionersappearing
before any officer of customs, the Central Board of Revenue or the Federal Government in
connectionwithanyproceedingsunderthisActortherulesmadethereunder.
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
referencesunderthesaidChapterwhicharenotprovidedforornotsufficientlyprovidedforinthe
Act.
23.AnyothermatternecessaryforgivingeffecttotheprovisionsofthisAct.

THEFOURTHSCHEDULE
(Seesection220)

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