The custom tax in Pakistan is defined as an indirect tax levied on import and export of goods is known as customs duty tax, also classified as import duty and export duty respectively.
Before registering and performing the various customs procedures, it is recommended that individuals familiarize themselves with all the basic concepts related to these procedures. A basic understanding of these concepts will not only ensure that things are done smoothly but also in a consistent manner.
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Pakistan Custom Functions:
Custom tax in Pakistan is entrusted with guaranteeing that the following tasks are done in a lawfully endorsed way:
- Trade Regulator
- Trade Facilitation
- Import & Export of legitimate cargo
- Revenue Collection
- Preventive (Control of contraband Goods)
TERMINOLOGies and definitions
Account:
“Account” signifies all books, records, correspondence, bank and other budget summaries.
Act:
“Act” means the Customs Act, the Act number IV of 1969 which is agreed on 3rd March 1969.
Decision authority:
Any authority which is eligible to pass an order under the Customs Act, 1969.
Appropriate officer:
An officer whose specific duties have been assigned under the Customs Act, 1969.
Collector:
“Collector”, “Additional Collector”, “Deputy Collector” and “Assistant Collector “meant a person who collects customs and is designated under Section 3 of the Act to an area of its jurisdiction.
Customs airport /Customs port:
Any airport or port designated by the Board as a customs airport or board for clearance of imported goods in Pakistan.
Duties:
“Duties” means customs duties under the first schedule of the Customs Act, 1969.
Importer:
An importer is a person who imports goods and is responsible for completing the necessary legal import customs clearance procedures and formal commitments upon arrival of the goods in the country.
Pakistan Customs Computerized System(PACCS):
The PACC is a coordinated framework that covers all exercises and procedures identified with customs as defined in clause (IA) of section 2 of the Customs Act, 1969 (IV of 1969).
Vehicle:
Vehicle signifies an engine vehicle, motorcycle, van, microbus, transport, jeep, truck, and tractor with trailer or semi-trailer, etc.
Pakistan Customs is one of the elite cadres of Pakistan’s civil services. It is serving as Pakistan’s border guard against the movement of illicit goods and encourages substandard trade. It gave a significant wellspring of income to the Government of Pakistan as assessments. It also helps protect the domestic industry and boost trade.
Also for your reference, please check out the following documents for more information:
1. Pakistan Customs Tarif 2019-20
2. Fifth Schedule to the Customs Act, 1969 (2019-20)