Registration in WeBOC. Section II REGISTRATION, SYSTEM REQUIREMENTS AND FAMILIARIZATION

Transcription

1 Registration in WeBOC Section II REGISTRATION, SYSTEM REQUIREMENTS AND FAMILIARIZATION

2 Registration in WeBOC Chapter 2 REGISTRATION IN WEBOC R egistration is the first step towards use of Pakistan Customs computerized system i.e. WeBOC (Web based One Customs). You must register yourself with WeBOC. WeBOC User ID sections have been established in each Model Customs Collectorate (MCC) to facilitate traders (importers or exporters), terminal operators, customs agents, bonded carrier, warehouse keepers, banks etc. As a first step one has to obtain National Tax Number (NTN) and Sales Tax Registration Number (STRN) from Inland Revenue Service (IRS), generally known as Income Tax Department. Following topics are covered in this chapter Whom to be contacted for obtaining user ID? Guidance for Traders & Customs Agents Documentary Requirements For Registration Traders and customs agents a. Importers and Exporters b. Customs agents c. Embassies d. Trusts e. Government organizations f. Afghan traders Shipping lines / Shipping agents

3 Registration in WeBOC Terminal Operators Warehouse keepers Bonded carriers /goods transport operators Banks Motor Vehicle Registration Authority (MVRA) Engineering Development Board (EDB) Ministry of Commerce and Industries Afghanistan (MOCA) How much Time Registration Process Takes? Whom to be contacted for obtaining user ID? Every Model Customs Collectorate (MCC) has established a WeBOC Registration Counter/User ID section and Assistant/Deputy Collector (WeBOC Registration) has been designated for processing of the registration applications. If one is already registered with Income Tax and Sales Tax Department, having NTN (National Tax Number) and STRN (Sales Tax Registration Number) if required under the law, one may contact the WeBOC Registration Counter of the relevant concerned Model Customs Collectorate. Banks don t require NTN or STRN for registration. The applicant can apply for WeBOC User ID only through the customs collectorate falling in the territorial jurisdiction of Regional Tax Office (RTO) from where applicant has obtained NTN. Traders registered in FATA, Azad Kashmir may contact MCC Islamabad for registration and obtaining WeBOC User ID. In case of Afghan Transit Trader, the user may contact Ministry of Commerce, Afghanistan for registration in WeBOC. Banks, Terminal operators, Warehouse keepers, Shipping lines / agents may contact the respective Collectorates for the purpose of User ID In which jurisdiction their business premises falls. Bonded carrier can only apply for WeBOC User ID through MCC Appraisement (East), Karachi. Guidance for Traders & Customs Agents For registration purpose in WeBOC as trader / customs agent, one may personally visit the concerned Model Customs Collectorate. In case of limited company authorized director of the company may personally appear. The jurisdiction of the concerned Collectorate is determined through the following criteria. (i) Regional Tax Office (RTO) from where National Tax Number (NTN) and Sales Tax Registration Number (STRN) are issued.

4 Registration in WeBOC (ii) In case NTN and STRN have been issued from two different RTO(s), the WeBOC user ID shall be issued from the Model Customs Collectorate falling in the jurisdiction of RTO from where STRN is issued provided business premises is located in the registering Collectorate s jurisdiction. (iii) If STRN is issued from a RTO and business premises is located in other RTO, normally Collectorates coordinate and issue registration from the Collectorate where premises are located or take decision on cases to case basis. There are other situations also. There is a need to issue comprehensive instructions for guidance of all Collectorates. Presently SOP issued by the Collectorate of Customs Appraisement (East) which is being followed. The following Chart gives a general idea of Collectorate from where WeBOC user ID can be obtained with reference to RTOs.

5 Registration in WeBOC S. Collectorate List of RTO 1 MCC Appraisement (East), Custom House, Karachi 2 MCC Appraisement, Custom House, Lahore RTO-I, RTO-II and RTO-III Karachi RTO-I and RTO-II, Lahore 3 MCC Islamabad. RTO Islamabad, RTO Rawalpindi, RTO Azad Kashmir 4 MCC Peshawar. RTO Peshawar and RTO Abbottabad 5 MCC Custom House, Faisalabad RTO Faisalabad and RTO Sargodha 6 MCC, Hyderabad RTO Hyderabad and RTO Sukkar 7 MCC Sambrial RTO Gujranwala and RTO Sialkot 8 MCC Gwader (Districts of Gwader, RTO, Quetta Lasbella, Awaran, Turbat and Panjgoor). MCC Quetta (Civil Divisions except mentioned against MCC Gwader) 9 MCC Dry port, Multan RTO Multan and RTO Bahawalpur 10 MCC Gilgit Gilgit Board of Revenue The above process remains same for Customs Agent, however Customs Agent are required to be registered in every collectorate in order to file Goods Declaration. DOCUMENTARY REQUIREMENTS FOR REGISTRATION Following documents are required to be submitted along with WeBOC Registration Form, depending on your status. Traders (importers / exporters) 1) Copy of CNIC of owners/proprietor (verified/attested) 2) Copy of NTN & STRN (verified/attested) 3) Copy of any latest utility bill on which your address and name of the company or owner is mentioned (verified/attested) 4) Copy of Tenancy Agreement (if premises are not owned by the applicant) 5) Copy of Company Incorporation Certificate (verified/attested) 6) Visiting card 7) Application for issuance of WeBOC user ID

6 Registration in WeBOC 8) Pay order of Rs. 500/- in favor of the Collector of Customs. Customs Agent Embassies Trusts 1) Copy of CNIC of owners/proprietor (verified/attested) 2) Copy of NTN & STRN (verified/attested) 3) Copy of License Number (verified/attested) 4) Copy of any latest utility bill on which your address and name of the company or owner is mentioned (verified/attested) 5) Visiting card 6) Verification from Custom House Agents Association (CAA) 7) Application for issuance of WeBOC user ID 8) Pay order of Rs. 500/- in favor of the Collector of Customs. 1) Copies of CNICs/Passport of the authorized person. 2) Copy of NTN/FTN (Free Tax Number) verifiable from FBR website 3) Authority letter from Head of the embassy. 4) Application for issuance of WeBOC user ID. 5) Pay order of Rs. 500/-, in favor of Collector of Customs. 1) Copies of CNICs of managing trustee and other trustee 2) Copy of NTN/FTN (Free Tax Number) verifiable from FBR website 3) Copy of Trust Deed 4) Application for issuance of WeBOC user ID 5) Pay order of Rs. 500/- in favor of Collector of Customs Government Organizations 1) Copies of CNICs of directors. 2) Copy of NTN/FTN (Free Tax Number) verifiable from FBR website 3) Copy of STRN verifiable from FBR website 4) Application for issuance of WeBOC user ID. 5) Undertaking as per format on judicial paper of Rs.100/- 6) Pay order of Rs. 500/- in favor of Collector of Customs. Afghan Traders Please contact Ministry of Commerce and Industries, Afghanistan.

7 Registration in WeBOC Shipping Line / Agent rmally shipping agents are located in Karachi and are registered through MCC Appraisement (East) Karachi. Following is the documentary requirement. 1) Copy of CNIC of owners/proprietor (verified/attested). 2) Copy of NTN & STR (verified/attested). 3) Copy of any latest utility bill on which your address and name of the company or owner is mentioned (verified/attested). 4) Copy of Tenancy Agreement (if place is not owned by the applicant). 5) Copy of Company Incorporation Certificate (verified/attested). 6) Visiting Card. 7) Shipping Agent / Line license. 8) mination letter from shipping line other than the master of Vessel (VOCC Vessel Operating Carrier Company) or NVOCC. 9) Letter from Pakistan Shipping Agents Association (if member). 10) Application for issuance of WeBOC user ID 11) Pay order of Rs. 500/-, in favor of Collector of Customs. Terminal Operator / Off Dock / Dry port Terminal Operators located in Karachi are registered through respective Collectorates. The dry ports (terminal operators) may contact customs collectorate in the jurisdiction in which dry port falls. Following are the documentary requirement. 1) Copy of CNIC of owners/proprietor (verified/attested). 2) Copy of NTN & STR (verified/attested). 3) Copy of any latest utility bill on which your address and name of the company or owner is mentioned (verified/attested). 4) Copy of letter notification from FBR as terminal operator. 5) Copy of Company Incorporation Certificate (verified/attested). 6) Visiting Card. 7) Application for issuance of WeBOC user ID 8) Pay order of Rs. 500/- in favor of Collector of Customs. Warehouse Keeper Warehouse keepers located in Karachi are registered through MCC Appraisement (West) Karachi and MCC Port Muhammad Bin Qasim according to their jurisdiction. The up

8 Registration in WeBOC country (warehouse keepers) may contact customs collectorate in the jurisdiction in which warehouse falls. Following are the documentary requirement. 1) Copy of CNIC of owners/proprietor (verified/attested) 2) Copy of NTN & STR (verified/attested) 3) Copy of any latest utility bill on which your address and name of the company or owner is mentioned (verified/attested). 4) Copy of warehouse license 5) Insurance certificate 6) Visiting Card 7) Application for issuance of WeBOC user ID 8) Pay order of Rs. 500/- in favor of Collector of Customs. Bonded Carriers / transport operators / Railways Bonded carriers are cargo carriers licensed by Pakistan customs department. Please refer to Chapter-XIV of the Customs Act, The transport operators are cargo carriers for afghan transit goods who can cross over to Afghanistan. The conditions for obtaining license for transport operators is given in SRO 450 (I)/2007 (rule 638 eligibility of transport operator). Technically transport operators carry goods to be taken to Afghanistan directly whereas a bonded carrier can take goods up to Torkhum / Chaman. However, in WeBOC no such distinction has been made and both categories have been registered as bonded carriers. Bonded carriers may first obtain a license from MCC Appraisement (West) Karachi and apply for registration / user ID at MCC Appraisement (East) Karachi. At present WeBOC does not handle movement of cargo through railways. Following are the documentary requirements for bonded carriers for registration in WeBOC. 1) Copy of CNIC of owners/proprietor (verified/attested) 2) Copy of NTN & STR (verified/attested) 3) Copy of any latest utility bill on which your address and name of the company or owner is mentioned (verified/attested) 4) Copy of License 5) Copy of NOC from licensing branch 6) Proof of deposit of security 7) Visiting Card 8) Application for issuance of WeBOC user ID 9) Pay order of Rs. 500/- in favor of Collector of Customs. Banks Banks located in Karachi and up country are registered through respective collectorate of customs. Following documents are required.

9 Registration in WeBOC 1) Copy of CNIC of cashier to whom id is to be issued 2) mination letter of Bank Manager 3) Internal user registration form Motor Registration Vehicle Authority (MRVA) Any officer nominated by the Directorate of Excise & Taxation (Motor Vehicle Registration Authority) may apply to get WeBOC ID. Send nomination letter along with User ID form to Assistant Collector (MIS) of the Model Customs Collectorate of Appraisement (East), Karachi (located in Custom House building, near Tower, Karachi). Following information is required for registration. 1) CNIC 2) Full name 3) Address 4) address 5) Mobile number 6) Role in WeBOC / function to be performed 7) Directorate name and location (e.g. Karachi, Lahore etc.) 8) Copy of CNIC 9) Copy of service card 10) mination letter from MVRA. AC MIS generates user ID in WeBOC and sends the same to the applicant (user) on his/her registered address. Engineering Development Board (EDB) Any officer nominated from EDB for handling quotas (uploading) in WeBOC under notification (SRO) 655(I)/2006 dated and SRO 656(I)/2006 dated , requires WeBOC ID. mination letter along with User ID form may be sent to AC MIS of MCC Appraisement East, Karachi who shall generate user ID in WeBOC and send the same to the user on registered address. Following information is required for registration. 1) CNIC 2) Full name 3) Address 4) address 5) Local land line number 6) Mobile number

10 Registration in WeBOC 7) Role in WeBOC / function to be performed 8) Agency name 9) Copy of CNIC 10) Copy of service card 11) Letter from EDB nominating the person on behalf of EDB Ministry of Commerce & Industries Afghanistan (MOCA) Any officer nominated by Ministry of Commerce & Industry, Afghanistan requires WeBOC ID for issuing user ID (in WeBOC) to Afghan traders for transit trade. mination letter along with User ID form may be sent to AC MIS of MCC Appraisement East, Karachi who shall generate user ID in WeBOC and send the same to the user on registered address. Following information is required for registration. 1) CNIC 2) Full name 3) Address 4) address 5) Local land line number 6) Mobile number 7) Role in WeBOC / function to be performed 8) Agency name 9) Copy of CNIC 10) Copy of service card 11) Letter from ministry nominating the person on behalf of MOCA Downloading WeBOC Registration Form Registration form can be downloaded from Click the to reach the download page. button Click computer. button. Registration form will be downloaded on your

11 Registration in WeBOC Fig-1 How much Time Registration Process Takes? Registration process in WeBOC can take up to 14 days, as the documents submitted along with WeBOC Registration Form may involve physical verification. However, in order to get your WeBOC user ID within time, ensure all required documents are attached. You are also required to be an active taxpayer i.e., you must file your income tax / sales tax returns regularly. Please go the following URL for verification of your status as an active tax payer. URL : e.fbr.gov.pk -> Search Taxpayer ->Active Tax payer

12 Registration in WeBOC Alert! Being a non-active tax payer automatically dis-qualifies you from getting WeBOC ID. Undertaking form for registration and obtaining user ID. Fig-2 ***********

13 Get Familiar with WeBOC Chapter 3 GET FAMILIAR WITH WEBOC INTERFACE T his chapter will familiarize you with the WeBOC interface. It has been divided into 3 parts: Trader Agent other users The following topics shall be discussed in this chapter. System Requirement Login page Forgot Password How to re-activate your User ID Trader main screen o User Settings o How to Change Password? Customs Agent Main Screen o User Settings o How to Change Password? o Create, Block, De-Block Child ID

14 Get Familiar with WeBOC System Requirements To take full advantage of WeBOC Application and run it smoothly, it is recommended that following minimum system requirements may be met. Internet Explorer version 8 or above Processor type: Core i3 Internet Bandwidth: 1MBPS Tip! In case you have internet Explorer 9 or below 8, please use internet explorer in compatibility mode. Tip! In case of higher volumes of imports, obtain internet connection facility from two different internet service providers (ISPs).

15 Get Familiar with WeBOC Login Page In order to login to WeBOC, go to URL Following login page appears. Please enter your WeBOC user ID & password. Fig-3 Alert! Please log on to WeBOC system at least once in 15 days otherwise your ID will automatically be de-activated. Forgot your password?

16 Get Familiar with WeBOC In case you forget your password, please contact Assistant / Deputy Collector-MIS of the concerned Collectorate with a written request. AC/DC-MIS will resend your WeBOC user ID s password on the address already registered in WeBOC System at the time of WeBOC registration. How to re-activate your WeBOC ID In case your User ID becomes in-active due non usage of system for 15 days, you may contact Assistant / Deputy Collector-MIS with a written request. Assistant/Deputy Collector-MIS will activate your WeBOC User ID. In the above area, we have discussed some common features. w you will be familiarized specifically according to your role in WeBOC. Trader main screen After log on to WeBOC System, the main interface (of your privileges area) appears as below. Fig-4 Each area of screen marked from A to F is trader s main screen and is explained below: A Left menu: Left menu is your main menu which you will use to perform all operations in WeBOC.

17 Get Familiar with WeBOC B Inbox: In this area messages are shown which are generated by the system and by customs officers from filing of Goods Declaration (GD) up to clearance of a GD stage. Customs can also (contact) send you message regarding any matter or notifications issued. C Top Bar: Top bar shows your registered name and your role. It also indicates remaining balance of token amount. User can purchase tokens for depositing GD processing fee in advance to avoid delay in filing of Goods Declaration (GD). Price of each token is Rs. 250/- per GD. It is important to mention here that one token is consumed against one GD. In case, a Goods Declaration (GD) is cancelled the token used against that GD is treated as utilized. Tips! Keep some tokens in balance so that you may file GDs on holidays as currently system does not allow purchasing of tokens from PD account. It is recommended that at least one token may always be kept in balance as the system asks for one token in case you submit GD to bank and reopen for any reason. D Delete: User can Delete any message by selecting check-box. Once a message is deleted, it cannot be recovered. E Settings / Logout: In the setting option, you can exercise the following functions. i) Edit Profile ii) Change Password

18 Get Familiar with WeBOC iii) Add Agent in Trader List (Add a customs agent so the customs agent can file Goods Declaration (GD) on your behalf). USER SETTINGS User Settings option allows user to edit profile, change password and add agent. These are explained below. Fig-5 Edit Profile User Settings Edit Profile The system displays profile of each user who can edit/update profile (entity s information) to a limited extent. Complete profile of a trader is displayed by the system as shown in the above figure. It is important that the data of certain fields shown in grey color cannot be amended whereas others can be edited. Please note that the profile shows the information provided by you at the time of registration and entered in the system by AC registration while creating your profile. In case of any correction in the grey area, relevant AC MIS / Registration need to be contacted and informed immediately. STRN, business name and address is fetched from the profile updated at FBR which you create for filing your income tax / sales tax returns. In case of any discrepancy in these credentials, e-support staff may be contacted. The contact details are. esupport@pral.com.pk

19 Get Familiar with WeBOC Fig-6 How to Change Password? You can change password at any time. The following figure shows the interface for changing password. The path is User Settings Edit Profile

20 Get Familiar with WeBOC Fig-7 As shown in above figure, trader provides old password, then the new password and reconfirms new password. The password is given in combination and must contain at least one NUMERIC, one CAPITAL LETTER and one SMALL LETTER otherwise system will not change / accept new password. It is advised not to share your password with any individual. It could have serious repercussions. You can even face prosecution for your negligence. It is important to note that WeBOC is a paperless system and your WeBOC User ID works as your digital signature. In case of any misuse of your ID, you will be held responsible (section of the Customs Act, 1969). Therefore, utmost care may be taken regarding secrecy of your password and the same may be changed after regular intervals. Alert! Provisions of the Customs Act, 1969 Section 155 E. 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 transmitted that information. [Section 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 when communicated electronically through the Customs Computerized System.

21 Add Agent(s) in Trader List Get Familiar with WeBOC This functionality allows user to associate/add customs agent (called custom house agent) to their profile so that only authorized customs agent can file Goods Declaration (GD) on your behalf. Following figure shows how to add a custom agent to trader s list. Path: User Settings Add Agent in Trader List Fig-8 Fig-6 shows that three custom agents are already added to this list. User at any stage can delete a specific or all custom agents from his list by clicking red-button [ ] shown above. New custom agent can be added to the user s list through following steps. Fig-9 Select Custom Collectorate of the custom agent in which the agent has been registered. Enter Custom House Agent License (CHAL) number against License Number and click Add button. This will add customs agent to your list. If custom agent logs on and opens his traders list, your name (trader name) will appear in the list. It is pertinent to mention here that names of all registered custom agents of all Collectorates are displayed while you nominate an agent. There is no restriction on number of custom agents that can be added by a trader.

22 Get Familiar with WeBOC F Search :WeBOC System provides search facility to search a specific message in the messages list. CUSTOM AGENT MAIN SCREEN After log on to WeBOC System, the main interface (of custom agent privileges area) appears as below. Fig-10 Each area marked from A to D is explained below. A Left menu: This is main menu which is used to perform all operations in WeBOC. B Traders List: C Search Area: These are the list of traders who have authorized you to work on their behalf as their customs agent. You can use this area to search a specific trader using business name or NTNError! Bookmark not defined.. D Settings / Logout: In the setting option, you can perform following functions.

23 i) Edit Profile ii) Change Password iii) Create Child ID iv) Block / De-block Child ID Get Familiar with WeBOC User Settings User Settings option allows editing profile, changing password and adding agent. These are explained below. Edit Profile. User Settings Edit Profile Fig-11 Please refer to edit profile of trader as discussed above. Change Password. User Settings Change Password Please refer to change password of trader as discussed above. Create, Block, De-Block Child ID User Settings Create Child ID Being a custom agent, one ID created by AC registration may not be enough for an agent as you may have more than one person working under you. You can create 1 master and 4 child IDs for your staff members. The same can be created using left menu. On clicking, following screen appears.

24 Get Familiar with WeBOC Fig-12 Please select on your registered address. button to create a child ID and system will send the same User Settings Block D/Block Child ID In case any of staff members of customs agent leaves / resigns without intimating or handing over the password to you, first thing you must do is to block ID using this option. On clicking the system will show you all the IDs created as below. Fig-13 To block any user, please select button and system will block the user as below.

25 Get Familiar with WeBOC Fig-14 Please notice above that block button is now disabled which means that the user has been blocked. If you wish to de-block the user, please select button and user will be activated again. Other Users All other user who login in to WeBOC system will have different privileges (and left menu) according to their role in WeBOC system. In addition, they will have inbox (messaging area, settings / logout area). However in setting add agent feature will not be available. We will discuss various roles of different users (terminal operators, bonded carriers, banks, shipping lines/agents etc.) in the relevant chapter. **********

26 Import Planning Chapter 4 IMPORT PLANNING W eboc System covers different type of goods declaration with regard to import clearance which includes Home Consumption (HC), Into-Bond (IB), Transshipment (TP), International Transit Trade (ITT Afghan Transit), Temporary Import (TI), Frustrated Cargo, Secion-22 (export cum import), Vehicle Baggage Scheme (VB), Gift/Donation/Charity/ Privileged Person etc. There are different procedures also. It is recommended that you may plan your imports keeping in mind the import procedure, port where should your goods land, freight charges, terminal charges, limitations of interport movement, TP etc. before importing goods. You may plan whether GD is to be filed in advance before launching of VIR or berthing of vessel. To save time you can apply for examination before filing of GD if you are not certain about quality or quantity of your goods. This chapter will help in planning your imports with respect to WeBOC procedures and limitations. Following topics are covered in this chapter. Risk Management System and flow of GDs Plan your import procedure Plan your Freight Charges Plan your GD Filing Advance Filing of GD o File GD before launching of VIR (sec 79/2) o File GD before berthing of Vessel Examination before Filing of GD Inter port Movement

27 Import Planning RISK MANAGEMENT SYSTEM & FLOW OF GD Before planning we will discuss flow of import Goods Declaration. A risk management system (RMS) works at the back end of the system. Imported goods are cleared through following three channels in RMS. Green Channel: Good Declaration is processed by the system without scrutiny of documents and without examination of goods (without any assessment or examination by customs). As soon as you make payment the system sends release message after a short interval and your consignment is cleared in few hours. Yellow Channel: Good Declaration is processed through scrutiny of documents but without examination of goods. The GD is marked to assessment officer of customs by the system who finalizes the assessment after scrutiny of documents. The officer can mark the GD for examination if he feels that examination is necessary for assessment. Red Channel: Goods Declaration is processed through examination of goods as well as scrutiny of documents. The system directly sends the GD to examiner. He writes examination report along with photographs of the consignment to assessing officer for assessment and release of goods (examination and assessment both required) The risk management system marks a consignment to any of the above channels depending on your profile score. The profile is automatically built up gradually by the system after evaluating previous clearances. If you are a new importer you will be placed in red category and your profile will improve from red category to yellow and green on following factors: Compliance of law Follow the import / export policy and other allied laws strictly. Mis-declaration There should be no mis-declaration of quantity or description. SRO/Exemption Claim benefit of correct exemption / concession notification. Valuation Correct value should be declared. Care should be taken where valuation advices and valuation rulings exist. Profile is lowered down in case of difference between declared value and the assessed value. System treats this as mis-declaration and deducts marks from the profile score. Classification Correct classification should be declared otherwise profile is lowered down. Contraventions Contravention cases lowers down profile score (wrong declarations, invoice not found in containers, excess weight etc.) Rebate On export side rebate amount should be claimed carefully. If assessing officer deducts amount from your claim and you accept the deduction, the system

28 Import Planning treats this as mis-declaration and lowers your profile score. Upward and downward movement of profile scores within different categories depends on position of their immediate cleared consignments. If the consignment has been cleared as per his declaration, the system will build up score accordingly. The trader will shift from lower category to higher one gradually with the passage of time and frequency of his imports. For each contravention case profile is badly hit. Please make correct declarations as per law so that you can avail green channel facility. It may however be noted that the system does not process all consignments in green channel even if you are eligible. System picks up randomly a particular percentage from your green channel GDs and divert to red channel. Clearance through green channel GD Filing Payment of Duties & Taxes Released from customs Fig-15A

29 Import Planning Clearance through yellow Channel GD Filing Payment of duties & taxes Assessment of goods declaration by customs (Examination on AO request) Released from customs Fig-15B Clearance through red Channel GD Filing Payment of Duties & Taxes Examination of goods by customs Assessment of goods declaration by customs Released from customs Fig-15C

30 Import Planning PLAN YOUR IMPORT PROCEDURE It is suggested to plan your clearance procedure for import consignments. Procedure can be selected using the below table. GD Type Explanation Home Consumption (HC) Home consumption (HC) Goods meant for home consumption/use after clearance from customs (i.e. payment of duties/taxes). Bonded Warehouse Warehouse is a customs licensed premises by the Customs where goods are stored for interim period as prescribed under Sec 13 of the Custom Act, 1969 (IV of 1969). Into Bond Public Goods can be warehoused in a registered Public Bonded Warehouse on payment of 1% warehousing surcharge (if not exempted under the relevant SRO) & submission of Security/Indemnity Bond equivalent to the amount of statutory duties & taxes. In-Bonding into a public warehouse requires NOC (no objection certificate) from the warehouse-keeper (please see section Goods Declaration Filing Into Bond Public). *Into Diplomatic Bond Goods can be warehoused in a registered Diplomatic Bonded Warehouse, without payment of duty and taxes and warehousing surcharge. *Into Bond Manufacturing Goods can be warehoused in a registered Manufacturing Bonded Warehouse, on payment of 1% warehouse surcharge & submission of Security/Indemnity Bond equivalent to the amount of statutory duties & taxes.

31 Import Planning Export Units Oriented Goods can be warehoused in a registered EOU Warehouse, on submission of Security / Indemnity Bond equivalent to the amount of statutory duties & taxes. Once goods are warehoused, the same can be cleared from warehouse (withdrawn) by filing ex-bond GD. GD can also be filed for partial quantities as per your requirement. You can claim exemption of duties and taxes (where applicable) at ex-bonding stage, even if not claimed at the time of in-bonding. Ex Bond (Public Warehouse) Alert! For filing of Ex Bond GD, it is mandatory that goods are received in the warehouse first. Ex Bond (Private Warehouse) Once goods are warehoused, the same can be cleared from warehouse (withdrawn) by filing ex-bond GD. GD can also be filed for partial quantities as per your requirement. You can claim exemption of duties and taxes (where applicable) at ex-bonding stage, even if not claimed at the time of in-bonding. Transshipment To clear your consignment from a city (e.g. Lahore) other than the city of importation (e.g. Karachi or Port Qasim); please follow Transshipment (TP) procedure. You are required to. 1. File an online GD at port of arrival (Karachi or Port Qasim) known as TP. Duty and taxes are not paid at this stage. 2. Hire a bonded carrier a customs licensed transporter. rmally charges of a bonded carrier are higher than private transporter. 3. File a home consumption GD for clearance of your goods after shifting of consignments at your desired port (e.g. Mughalpura / NLC dry port Lahore or Islamabad dry port etc.) you are required. You can also take your goods in a warehouse from dry port. Home consumption on TP

32 Import Planning To clear you transshipped goods at dry port, please file home consumption on TP GD to process your goods under home consumption procedure. Into Bond Private on TP Please file Into Bond Private on TP GD to process your goods under warehousing procedure from dry port to a private bond (see definition of into bond private warehouse procedure mentioned above in this chart). Into Bond Public on TP Safe Transportation Please file Into Bond Public on TP type of GD to process your goods under warehousing procedure from dry port to a public bond (see definition of into bond public warehouse procedure mentioned above in this chart). File ST type of GD to send your goods from port to private warehouse. To move your goods from main port to any off dock terminal, Inter- Port Movement module is used, which works through Electronic Data Interchange (EDI) messaging and needs no filing of Goods Declaration. Inter-Port Movement ( GD Required) Tip! Interport Movement IPM is used for cases where movement of cargo from main Terminal (e.g. KICT, PICT, QICT) is required to any off-dock terminal (e.g. AICT, Pak Shaheen, NLC, BOML etc.), in which you need to inform shipping line in advance to declare relevant via port in BL.

33 Import Planning Tip! In case of transit, shipping line / company needs to be informed that via port should be Torkham / Chaman and Consignee City name should be Afghanistan in BL. Afghan Commercial If you are an Afghan importer or authorized customs agent and your goods are arrived at Karachi or Port Qasim and destined for Afghanistan, please choose Afghan Transit (AT) Commercial type of GD. *Afghan Commercial Reverse Afghan exporter or his authorized customs agent exporting goods through Pakistan may choose Afghan Commercial Cargo Reverse type of GD (currently, this is under development). US/NATO Forward ISAF If you are US embassy or his authorized agent importing noncommercial cargo to be delivered in Afghanistan for military forces operation may choose US/NATO ISAF Forward type of GD. US/NATO Reverse ISAF Please choose US/NATO/ISAF non-commercial type of GD if consignment is to be exported from Afghanistan through Pakistan. Temporary Import If you are importing raw material under SRO 492 (I)/2009 and intend to export finished goods, please select Temporary Import Goods Declaration. Duties and taxes are exempted on such imports. Temporary Import on TP If you intend to follow above procedure at dry port, please select Temporary Import on TP.

34 Import Planning Caution! In case of more than 2 BLs in one containers, if one BL is claimed as temporary Import on TP then the second BL will also be filed as temporary Import, you cannot file Home Consumption or any other type of GD. Frustrated cargo means such goods as are brought into a customs station by reason of In-advertence or mis-direction or where the consignee is untraceable or has dishonored his commitment and the consignor wishes to have it re-shipped back. Please select Frustrated Cargo type of GD. *Frustrated Cargo Alert! Approving authority for re-export of frustrated cargo is collector of customs. Verification of this process may take time. Duties and taxes are waived in this case. *Re-importation of Exported Goods under Section 22 If you wish to re import the goods which have already been sent abroad (exported) for repair, further work etc., please select Reimportation of Exported Goods type of GD. Refer to details of Section 22 of the Customs Act, Relief, Charity Donation, If you are importing goods into Pakistan for donation, natural disasters or for relief purposes please select Relief/Donation/Charity type of GD. Privilege Person Embassy Personnel may choose Privilege Person type of GD. Vehicle Baggage If you are importing a vehicle under passenger baggage scheme on passport, please choose Vehicle Baggage type of GD. *not operative yet

35 Import Planning PLAN YOUR FREIGHT CHARGES To plan your freight charges, you need to contact terminal operators. For ease, you may visit websites of various terminals operators given below. S. Terminal Name URL 1 Karachi International Container Terminal 2 Pakistan International Container Terminal 3 Qasim International Container Terminal 4 Pak Shaheen International Container Terminal 5 National Logistics Cell 6 Burma Oil Terminal 7 Fast Track 8 KPT 9 PIA 10 Emirates 11 Air blue 12 Cargo lux 13 Gul Aviation 14 Air china 15 Gulf Air 16 Kuwait airways 17 Gulf Air 18 Qatar Airways 19 Saudi Airlines

36 Import Planning Tip! Please note that off docks terminals handle all types of cargo (loose cargo (LCL) as well as full container load (FCL)) but main terminals handle only full container load (FCL) only. PLAN YOUR GD FILING After selection of import procedure, plan GD filing process. Advance Filing of GD You can file your GD in advance without waiting for vessel to arrive. You can: File GD before launching of VIR (sec 79/2) You can file GD before launching of Vessel Intimation Report (VIR) and manifest filing (before berthing) but this process requires prior approval from concerned AC/DC MIS. For details please see Chapter 6 on Goods Declaration further guidance. File GD before berthing of Vessel Feature of filing GD after launching of Vessel Intimation Report (VIR) and manifest filing but before berthing of vessel is available and does not require any approval from customs. The system process GD on the basis of declaration and calculate duties & taxes. It is cleared in green channel (if selected) without sending it to any custom officer otherwise system sends GD in yellow channel i.e., marked to a customs officer. If GD is selected in red channel the system waits till berthing of vessel. However, consignment is cleared ( Gate Out ) after vessel berthing for green and yellow channels.

37 Import Planning Caution! Please ensure that your consignment has been loaded in the vessel as system will calculate duties/taxes on the basis of your selfdeclaration. In case of short shipment, you will have to follow the refund process for taking your upfront paid amount of duty and taxes back from customs. Up-front paid duty and taxes once deposited cannot be adjusted against any other GD. Examination before Filing of GD If you are not aware about details of your consignment (quantity, description etc.) you can file request for examination before filing of GD (Sec 79(1) B of the Customs Act, 1969). This option requires approval from Additional Collector Hqrs (role is created in WeBOC) and discharging of container from vessel. For details please see Examination Request before filing of Goods Declaration under section 79(1) (b) in chapter 6.

38 Import Planning Inter port Movement Inter-port movement of import cargo destined for off dock terminals is allowed through authorized Bonded Carriers licensed by the Customs authorities. Cargo can only be moved through inter port movement if via port is in the list (allowed for inter-port movement) and also declared by the shipping line at the time of manifest filing. The following table gives an idea as to whether goods can be transferred from one port to another port through interport movement or not. Vessel berth at Inter-port movement to Allowed / t allowed terminal/off dock KICT NLC Karachi Yes AICT Karachi Yes BOML Karachi Yes Pak Shaheen Karachi Yes KPT West Yes KPT East QFS MTO Fast Track

39 Import Planning QICT PICT Pak Shaheen Port Qasim PICT NLC Karachi Yes AICT Karachi Yes BOML Karachi Yes Pak Shaheen Karachi Yes KPT East Yes KPT West QFS MTO Fast Track QICT KICT Pak Shaheen Port Qasim QICT NLC Karachi AICT Karachi BOML Karachi Pak Shaheen Karachi KPT East KPT West QFS Yes MTO Yes Fast Track Yes PICT Yes KICT Yes Pak Shaheen Port Qasim Yes KPT East NLC Karachi Yes AICT Karachi Yes BOML Karachi Yes Pak Shaheen Karachi Yes KPT West PICT QFS MTO Fast Track QICT KICT Pak Shaheen Port Qasim KPT West NLC Karachi Yes AICT Karachi Yes

40 Import Planning BOML Karachi Pak Shaheen Karachi KPT East QFS MTO Fast Track QICT KICT Pak Shaheen Port Qasim Yes Yes The cargo mentioned is not removed from port of entry to off-dock terminal under interport movement module: (a) (b) Transit goods FCL transshipment (TP) goods distinctly manifested for inland customs stations (dry ports) should not be moved through inter-port movement. Transshipment If you intend to clear your GDs at a dry port, then you must mention Port of Discharge and Place of delivery separately. The Port of Discharge is normally a sea port whereas place of delivery should be name of dry port. The shipping line may be advised to add dry port name in the via port field so that TP can be filed for the destined dry port. ***********

41 Import Planning