GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE
*****
THE CUSTOMS ACT, 1969 (IV OF 1969)
As amended up to 30th June, 2010
Published by:
Printing & Publishing Department
CPF, FBR, Islamabad.
CHAPTER 1
PRELIMINARY Section Page Short title, extent and commencement. 1
Definitions. 1
CHAPTER II
APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS Appointment of officers of customs. 8
The Directorate General (Intelligence and Investigation), 8
Customs and Federal Excise
Directorate General of Inspection and Internal Audit 8
Directorate General of Training and Research 8
Directorate General, Valuation and Post-Clearance Audit 8
Directorate General of Post Clearance Audit(PCA) 8
Powers and functioning of the Directorates, etc 8
Powers and duties of officers of customs. 9
Delegation of powers. 9
Entrustment of functions of the customs officers to
certain other officers. 9
Assistance to the officers of customs. 10 Exemption from service on jury or inquest or as
10
CHAPTER III
Declaration of customs-ports, customs-airports, etc. 12 Power to approve landing places and specify limits of
12
Power to declare warehousing stations. 12
Power to appoint or licence public ware-houses. 12
Power to license private ware-houses. 13
Stations for officers of customs to board and land. 13
Provision of accommodation at customs ports, etc. 13
CHAPTER IV
PROHIBITION AND RESTRICTION OF IMPORTATION AND EXPORTATION Prohibitions. 14
Power to prohibit or restrict importation and
exportation of goods. 15
Detention, seizure and confiscation of goods imported
in violation of section 15 or section 16. 15
CHAPTER V
LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES Goods dutiable. 17 Special customs duty on imported goods. 18 Omitted 18 Rates of duty and taxes and determination of 18 origin under trade agreements Levy of fee and service charges. 19 General power to exempt from customs-duties. 19
Presumption that incidence of duty has been passed 19
on to the buyer
Rounding off of duty, etc. 20
Minimal duties not to be demanded.-20
Board’s power to grant exemption from duty in
exceptional circumstances. 20
Power to deliver certain goods without payment
of duty and to repay duty on certain goods. 20
Power to defer collection of customs-duty. 21
Re-importation of goods produced or manufactured
in Pakistan. 21
Temporary export of imported plant and machinery 21
Goods, derelict, wreck, etc. 22
Provisions and stores may be exported free of duty. 22
Determination of customs value of goods. 22
Powers to determine the customs value. 29
Omitted
29 Power to takeover the imported goods. 30 Review of the value determined 30 Obligation to produce documents and provide information. 31 Conducting the audit 31