The following types of bills of entry electronically i.e. with the help of computer in order to ensure speedy assessment and clearance of imported goods and to reduce the contact between the tax payers and the tax-collectors (assessing officer)>
The facility of express assessment shall initially be available to following categories: -
The importers including multinational companies who already enjoy the "Express Lane Facility" at examination stages. Lists of such companies were earlier circulated vide this Collectorate’s six Standing Orders bearing No.05/98-(Exam) dated 06.07.1998, No.06/98-(Exam) dated 27.07.1998,No.07/98-(Exam) dated 06.08.1998, No.01/99-(Appg) dated 14.01.1999, No.02/99-(Appg) dated 09.03.1999 and No.03/99-(Appg dated 21.07.1999.Name of 103 such importers are consolidated and listed in Annex-‘A’.
All imports made by Public Sector i.e. Federal/Provincial Governments / State - owned Corporation / Local Bodies at statutory rates of customs duty and sales tax. For identification of such organization, separate computer codes are allocated (as given in Annex-‘B’) which shall be used in place of CCI&E No.
All items chargeable to specific rates of customs duty (excluding composite rate). Description and H.S. Codes of these items are given in Annex-C.
Selected items chargeable to zero statutory rate of custom duty (Annex-D) sales tax (Against Selected Serial Numbers of the 6th Schedule to the Sales Tax Act, 1990 (Annex-E).
The facility under "EASY" shall not be available in following cases: -
PROCEDURE
The eligible importers or their clearing agents will prepare the bill of entry as per normal procedure and shall declare on the bill of entry that clearance under "EASY" by affixing a stamp on the face of each page of bill of entry.
The clearing agents shall file the bill of entry along with all the related import documents (i.e.) original import invoice, packing list, letter of credit, bill of lading, copy of test report/literature etc.) at any receipt counter of Customer Service Center (CSC) against a special token, showing receipt under "EASY". The bill of entry should be completed in all respects and the amount of payable customs duty, sales tax, income tax etc. should also be typed on the bill of entry, calculated on the basis of invoice under the correct PCT heading. The test reports (where applicable) should be typed in case of chemicals. Similarly, in case of imports of tea, the values certified by Pakistan Tea Association shall be declared on the bill of entry for the purpose of assessment.
The bill of entry should be complete in all respects and the amount of payable customs duty, sales tax, income tax etc. should also be typed on the bill of entry, calculated on the basis of invoice under the correct PCT heading. The test reports (where applicable) should be typed in case of chemicals. Similarly, in case of imports of tea, the values certified by Pakistan Tea Association shall be declared on the bill of entry for the purpose of assessment.
Together with the process of manifestation, the computer shall automatically verify/calculate the payable amount of duties/taxes and that amount shall be printed along with the machine number confirming acceptance of the bill of entry under the "EASY". The final print of bill of entry shall also show this information together with other details of the consignment. Feeding errors or manifest related objections are however, required to be removed first. The computer will however, issue and objection/exception sheet in case the bill of entry so presented does not fall under the "EASY".
The computer will select 5% of bill of entry for assessment under the regular system by disallowing the processing under "EASY" in such a case the clearing agents has to get the bill of entry processed as per normal procedure.
The bill of entry along with other import documents shall be returned to the clearing agent against surrender of the token. The bill of entry if allowed "EASY" will contain the words "EASY" under the machine number on bill of entry form as well as on the "final print" generated by computer for verification by the importer / clearing agent that all the particulars have been fed in the computer correctly. Moreover, the final print-wise will also contain amount of duties and taxes worked out by computer and the validity of the "EASY".
The clearing agent shall take the bill of entry along with all the documents to Cash Section for payment of duties/taxes, within four clear working days failing which; assessment shall have to be made through concerned group under normal procedure. As the scheme basically relies heavily on acceptance of importer’s declaration, it is expected that the importers pay the duties/taxes immediately by bringing along pay orders.
| 1 | Original B/E along with photocopies of all import document. | Concerned group for post - clearance audit. |
| 2 | Duplicate (along with all original Import documents), triplicate and exchange control copies | To shed staff through the clearing agent for signature, examination and obtaining delivery |
| 3 | Quadruplicate copy along with invoice & valuation form A or B | Valuation Department |
| 4 | Statistical copy | Statistical Branch |
The clearing agent shall take duplicate, triplicate and exchange copy (where required) of the bill of entry along with all the original import documents to the concerned shed/container yard for the purpose of examination of goods as per Examination Manual circulated vide CGO 1/96 dated 04.02.1996. Since the bills of entry processes under "EASY" have not been processed at the appraisement stage by the Appraisers, it will be the added responsibility of the examining staff to scrutinize the bills of entry and its attached import documents to ensure correctness of assessment in all respects. The bills of entry shall be marked to the concerned AO/EO as per normal procedure. The examination staff shall not only perform its normal examination-related functions prescribed in the Examination Manual, but shall also ensure that:-
- Original bank retired import documents are attached with the bill of entry.
- Correct PCT heading has been claimed according to description.
- The condition prescribed under the import trade and procedures order,2000 if any have been compiled with.
- Other conditions, which might be relevant to each item (like dangerous Petroleum storage license, NOC from Quarantine Department etc.) are also fulfilled.
Principal Appraiser (Sheds) shall also keep separate register of all such clearances like other imports. Incase some sort of discrepancy/contravention is observed on examination of the goods or on scrutiny of the import documents, the case shall be referred to the Assistant Collector of the concerned group through the Assistant Collector (Sheds) for initiating further necessary action under the law. Assistant Collector (Sheds) should ensure that UN-necessary references are not made to the groups and that the objection raised is correct in law and warrants further investigation/proceedings.
The original bills of entry received from Cash Section shall be checked by the concerned group’s immediately. The dealing Appraiser shall scrutinize the original bill of entry and other documents to ensure whether correct amount of duties/taxes have been paid by the importer. The concerned Appraiser in a specially introduced program should feed the particulars of all such bills of entry into the computer for this purpose. In case, the group is of the view that the amount has been short paid on any account; he will immediately proceed to recover the short levied amount. However, if the gravity of case is felt to be serious nature, he will immediately intimate PA (AIB) about the discrepancy in order to stop the delivery of the consignment or to effect seizure of the consignment in order to protect the government revenue. If the group is satisfied about the assessment, the bill of entry shall be forwarded to Audit Section for normal audit after endorsing the bill of entry to this effect.
The procedure of "EASY" greatly relies on the correct declaration by the importer or the clearing agent on their behalf Thus, stern action under the provisions of the Customs Act, 1969 and other allied laws will be taken against those importers/clearing agents who are found involved in incorrect declaration with a view to escape the processing of bill of entry under the normal procedure in order to evade customs duties and other taxes or to avoid application of conditions of Import Policy Order.