M.A.International

22/05/2025

22/04/2023

Eid Mubarak with lots of respect and prayers

16/02/2021

27/03/2014

The Karachi Custom issue valuation guideline for 133 item without signature of any official

11/03/2014

Decrees in Us $ Value is a good sign for economy ...............

20/12/2013

One more year of life near to end :)

10/12/2013

Dear Friends,

Soon we are launching a real tast of pizza in karachi with the name and style " spizzico pizzeria "

05/12/2013

GOVERNMENT OF PAKISTAN
OFFICE OF THE CHIEF COLLECTOR OF CUSTOMS APPRAISMENT (SOUTH)
CUSTOM HOUSE, KARACHI
*******
No. SI/Misc/01/2013-CC (South) Dated: 3rd December, 2013

PUBLIC NOTICE No. 09/2013

Subject: – FILING TRUE DECLARATION OF GOODS UNDER SELF ASSESSMENT SYSTEM IN CUSTOMS COMPUTERIZED SYSTEM (WeBOC)

Attention of all concerned is invited to Section 79(1)(a) & (b) of the Customs Act, 1969. It is mandatory for all concerned for filing a true declaration of goods, giving therein complete and correct particulars of such goods, duly supported by commercial invoice, bill of lading or airway bill, packing list or any other relevant import document and assessing and paying the liability of customs duty and other taxes etc. while filing Goods Declaration.

2. It needs to be understood that the aforesaid provisions of Customs Act 1969, on one hand empower the importer to self assess their imported goods on their own and make declarations accordingly and discharge their liabilities through payment of leviable duties and taxes while abiding by all prescribed import related conditionalties, while on the other hand, it makes them responsible to file true declaration of goods supported by the listed documents. The Act reposes full trust with responsibility and the whole system of self assessment stands on this principle.

3. The Valuation Department issues “Valuation Rulings”, wherein value of certain items are determined, for assessment purpose, under section 25 and 25(A) of the Customs Act, 1969, after exhausting all possible efforts by specialized department, which includes conducting detailed ground work in the matter as highlighted in the Valuation Ruling. Such Valuation Rulings are public documents and it is mandatory to follow the same while filing goods declarations and the declared values should not be less than the bench mark values determined in the applicable Valuation Rulings. It is obligatory for the importers and clearing agents to make the self assessment of their goods accordingly and to file their Goods Declarations (GDs) true and correct in all respects including description, classification (HS Code), UOM and values in terms of Valuation Ruling. However, in case the transaction values are higher than the Customs values determined through Valuation Rulings such higher values shall be declared by the importer.
2

4. It has been noticed with concern that some of the importers while filing Goods Declaration (GD) in customs computerized system (WeBOC) and making self assessment of goods, knowingly ignore the valuation ruling or assess their goods, either on lower, suppressed / under–invoiced value or invoke HS Code with lower rate of duty to clear their goods on payment of less amount of duty and taxes, that results into evasion of legitimate amount of public revenue. Some of the identified modus operandi are highlighted as under:

(a) The description of goods is twisted in a way to classify the goods under an incorrect HS Code of Pakistan Customs Tariff (PCT) to avoid application of Valuation Ruling, higher value evidences or higher tariff rate etc.
(b) The Unit of Measurement (UOM) w.r.t quantity is most commonly manipulated to hoodwink the assessing officer. In this case either “number of units” instead of “Kgs.” or vice versa are made and number of units instead of pieces are declared” “dozens”, “Gross”, “Cartons”, “Pallets” etc. in the “description Column of GD”. Frequently, the same incorrect Unit of measure is declared against the UOM which the system is conspicuously showing and does not allow the declarent to change.
(c) Claiming under exemptions under exemption SROs.

5. It has also been found that some of the importers availing ‘green channel’ facility in WeBOC are either not placing invoices, packing lists etc. in the container(s) or don’t assess their goods on the basis of the applicable valuation rulings and resultantly fail to make correct payment of leviable duty/taxes.

6. In case of filing of incorrect Goods Declaration (GD) w.r.t description, classification (HS Code), declaration of values less than the Valuation Ruling or doing under invoicing through any mode, declaring wrong quantity / UOM and claiming undue exemption etc., attracts penal provisions. Customs will investigate above pointed out issues and initiate contravention proceedings under the relevant provisions of law and suitable action will be taken against the defaulting importers making incorrect / false declaration.

Sd/-
( Nasir Masroor Ahmed )
Chief Collector

13/06/2013

GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*****
Islamabad, the 12th June, 2013.
NOTIFICATION
(SALES TAX)
S.R.O. 501(I)/2013.– In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt the whole of sales tax on the import and supplies of the goods mentioned in column (2) of the Table below, namely:–
TABLE
S. No.
Description
(1)
(2)
1.
Uncooked poultry meat (PCT Heading 02.07).
2.
Milk and cream (PCT headings 04.01 and 04.02).
3.
Flavored Milk (PCT Headings 0402.9900 and 22.02).
4.
Yogurt (PCT Heading 0403.1000).
5.
Whey (PCT Heading 04.04).
6.
Butter (PCT Heading 0405.1000).
7.
Desi ghee (PCT Heading 0405.9000).
8.
Cheese (PCT Heading 0406.1010).
9.
Processed cheese not grated or powdered (PCT Heading 0406.3000).
10.
Cotton seed (PCT heading 1207.2000).
11.
Frozen, prepared or preserved sausages and similar products of poultry meat or meat offal (PCT Heading 1601.0000).
12.
Meat and similar products of prepared frozen or preserved meat or meat offal of all types including poultry meat and fish (PCT Headings 1602.3200, 1602.3900, 1602.5000, 1604.1100, 1604.1200, 1604.1300, 1604.1400, 1604.1500, 1604.1600, 1604.1900, 1604.2010, 1604.2020, 1604.2090, 1604.3000).
13.
Preparations for infant use, put up for retail sale (PCT Heading 1901.1000).
14.
Fat filled milk (PCT Heading 1901.9090).
15.
Soyabean meal (PCT Heading 2304.0000).
16. Oil cake and other solid residues, whether or not ground or in the form of
pellets (PCT heading 2306.1000)
17. Colours in sets (Poster colours) (PCT Heading 3213.1000).
18. Writing, drawing and marking inks (PCT Headings 3215.9010 and 3215.9090).
19. Erasers (PCT Headings 4016.9210 and 4016.9290).
20. Exercise books (PCT Heading 4820.2000).
21. Directly reduced iron (PCT heading 72.03).
22. Pencil sharpeners (PCT Heading 8214.1000).
23. Energy saver lamps (PCT heading 8539.3910).
24. Sewing machines of the household type (PCT Headings 8452.1010 and
8452.1090).
25. Purpose built taxis, whether in CBU or CKD condition (PCT Headings
8703.3226 and 8703.3227) which are built on girder chassis and having
following features, namely:-
(a) Attack resistance central division along with payment tray;
(b) Wheelchair compartment with folding ramp; and
(c) Taximeter and two-way radio system.
26. Bicycles (PCT Heading 87.12).
27. Wheelchairs (PCT headings 8713.1000 and 8713.9000).
28. Vessels for breaking up (PCT heading 89.08)
29. Other drawing, marking out or mathematical calculating instruments (geometry
box) (PCT Heading 9017.2000).
30. Pens and ball pens (PCT Heading 96.08).
31. Pencils including colour pencils (PCT Heading 96.09).
32. Compost (non-chemical fertilizer) produced and supplied locally
33. Construction materials to Gawadar Export Processing Zone’s investors and to
Export Processing Zone Gawadar for development of Zone’s infrastructure.
2. This Notification shall take effect on and from the 13th day of June, 2013.
____________________________________________________________
[C. No. 1/47-STB/2013]
(Mohammad Raza Baqir)
Additional Secretary

13/06/2013

GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
Islamabad, the 12th June, 2013.
NOTIFICATION
(SALES TAX)
S.R.O. 504(I)/2013. In exercise of the powers conferred by clause (c) of section 4 read with clause (b) of sub-section (2) and sub-section (6) of section 3, clause (b) of sub-section (1) of section 8 and section 71 of the Sales Tax Act, 1990, the Federal Government is pleased to direct the following amendments shall be made in its Notification No. S.R.O. 1125(I)/2011, dated the 31st December, 2011, namely:–
In the aforesaid Notification, in the Table, in column (1),–
(a) against serial numbers 1, 2, 3, 6 and 7, for the entries relating thereto in columns (2) and (3) the following shall be substituted; namely:–
S.No.
Description of goods
PCT Heading No.
(1)
(2)
(3)
“01.
Leathers and articles thereof, excluding finished articles of leather and artificial leather
Chapter 41 and heading 64.06
02.
Textile and articles thereof, excluding
(a) finished articles of textiles and textile made-ups;
(b) mono-filament of more than 67 decitex;
(c) sun shading;
(d) fishing net of nylon or other material;
(e) rope of polyethylene or nylon; and
(f) tyre cord fabric
Chapters 50, 51, 52, 53, 54 (excluding 5407.2000), 55, 56 (excluding 56.08 and 56.09), 57(excluding made ups), 58, 59 (excluding 59.05, 59.10) and 60
03.
Carpets, excluding those in finished condition
Chapter 57 (excluding made ups)
06.
Sports goods, excluding those in finished condition
Respective headings excluding finished goods.
07
Surgical goods, excluding those in finished condition
Respective headings excluding finished goods”.
(b) against serial number 56, in column (2), after the word “preparations” the word “excluding master batches” shall be added; and
(c) serial number 68 and the entries relating thereto in columns (2) and (3) shall be omitted;
[C.NO.1/47-STB/2013]
(Mohammad Raza Baqir)
Additional Secretary

11/06/2013

GOVERNMETN OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS
STATISTICS AND REVENUE
(REVEUNE DIVISION)
*******

Islamabad, the 10th June, 2013.

NOTIFICATION
(CUSTOMS, SALES TAX, FEDERAL EXCISE AND INCOME TAX)

S.R.O. 494(I)/2013:- In exercise of the powers conferred by section 34A of the Sales Tax Act, 1990, sub-section (4) of section 16 of the Federal Excise Act, 2005, section 202A of the Custom Act, 1969 (IV of 1969) and section 183 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Government is pleased to exempt the whole amount of default surcharge, penalty and other surcharge payable by a person against whom an amount of sales tax, federal excise duty, customs duty or income tax (including withholding tax) is outstanding on account of any audit observation, audit report, show cause notice, adjudication or assessment order, or who has failed to pay any amount of sales tax, federal excise duty, customs duty and income tax (including withholding tax) or claimed inadmissible input tax credit, adjustment, refund, drawback or rebate due to any reason, subject to the condition that the whole outstanding principal amount of sales tax, federal excise duty, customs duty or income tax (including withholding tax), as the case may be, is paid by the 30th June, 2013.

2. The benefit of this Notification shall not be available to cases of fraudulent refunds, drawback or any case involving tax or duty fraud or where prosecution proceedings have been initiated.
[C.No. 1/47-STB/2013)]

(Mohammad Raza Baqir)
Additional Secretary