VIDE SRO 450(I)/2001 DATED 18-6-2001
CHAPTER VIII
CUSTOM AGENTS LICENSING.
90. Definitions.- In this chapter, unless there is anything repugnant in the
subject or
context:
(a) "Customs Agent", means an Agent licensed under this chapter , for the
transaction of any business relating to the entrance or clearance of any
conveyance or the import or export of goods or baggage in a customs House,
Station, Port or Airport.
(b) "Form " means a form appended to this chapter;
(c) "Licence" means a licence granted under this chapter to act as a Customs
Agent;
(d) "Licensee" means a Customs Agent holding a licence;
(e) "Licensing Authority" means an officer of customs not below the rank of
Assistant Collector of Customs empowered to act as Licensing Authority under
this chapter.
91. Application.- (1) An application for a licence shall be made in Form 'A'
appended to this chapter to the licensing authority and shall be accompanied by
a Treasury Challan for Rs.10,00 ( Rupees ten only) as application fee which
shall in no case be refundable.
92. Eligibility.- Every applicant, including each partner in a partnership form
or
Manager of firm shall satisfy the Licensing Authority that the applicant:-
(i) is not below 21 years of age;
(ii) is of good character;
(iii) is sufficiently educated and possesses adequate knowledge of
Customs laws and procedure to perform the duties of a Customs Agent; and
(iv) is of sound financial position.
93. Applicant to qualify a test.- (1) The Licensing Authority on receipt of the
application may put such applicant to a written or oral examination with a view
to ascertaining his knowledge of Customs laws and procedure and his fitness to
render proper service to the clients and on being satisfied that all the
requirements of this chapter have been fulfilled, shall grant him a licence in
Form 'B' appended to this chapter.
(2) The Licensing Authority may reject an application for the grant of licence
if the applicant fails to pass the examination or is not otherwise suitable for
the grant of a licence.
.
94. Area of function.- A licence may be for all or any specified business for
any Custom House, Station, Port or Airport pertaining to the jurisdiction of a
Collectorate of Customs or Custom-House and shall remain valid for three years
unless renewed or earlier revoked.
95. Fee.- (1) The fee for grant of licence shall be fifty thousand rupees and
the fee for renewal thereof shall be one thousand rupees and the aforesaid fees
shall be in addition to any other tax or fee that may be leviable under any
other law for the time being in force.
(2) An applicant approved for the grant of a licence shall, within fifteen days
of the communication to him of such approval:-
(i) deposit with the Licensing Authority, as security for his
faithful behaviour as regards the Customs regulations and
officers, the sum of Rs. 100,000.00 (rupees one hundred
thousand only) for operating in one customs station and Rs.
500,000.00 (rupees five hundred thousand only), for
operating, on a country wide basis], either in cash or in
approved Government securities and also execute a bond in
Form 'C' appended to this chapter;
(ii) furnish a solvent surety for a sum of Rs. 5000.00 (Rupees five thousand
only) in Form 'D' appended to this chapter.
(iii) deposit the fee as prescribed in rule 95(1);
(iv) for transacting customs business. employ the necessary number of persons
who shall undergo a test conducted by the Custom House or Customs Port] or as
the case may be and Customs station to ascertain their fitness to work at the
Customs Port or the Customs station;
(v) establish an office for conducting his business.
(3) After the issue of a licence, the licensee shall, if so required by the
Licensing Authority, open or deposit account within the time prescribed by it
and regularly operate that account.
96. Licence not transferable.- The licence shall not be transferable and no
licensee shall, except with the previous approval of the licensing Authority-
(i) in the case of an individual, take any partner in his business;
or
(ii) in the case of a firm, bring about a change in its composition.
97. In case of demise.- (1) In the case of the death of an individual licensee,
the licence may be reissued in the name his legal heir who shall undergo the
examination prescribed by rule 93 of this chapter and be otherwise found fit to
hold a licence.
(2) The new licensee shall execute a fresh bond and furnish a fresh surety for
the purpose but the Licensing Authority may allow the transfer of the security
deposit held in the name of the deceased licensee to the name of new licensee,
subject to the liabilities attached to such deposit.
98. Maintenance of records.- (1) Every licensee shall maintain, and preserve for
a period of three years, complete records of his financial transactions relating
to the licensee and of all Customs documents handled by him and copies of all
correspondence, bills, accounts, statements and other papers relating to the
customs business;
(2) The records specified in sub-rule (1) shall be made available for
examination at any time to any officer of Customs deputed by the Licensing
Authority and no licensee shall refuse access to or taking extracts therefrom,
nor shall he conceal, remove or destroy any part of any such records.
99. Renewal of licence.- (1) An application for the renewal of the licence shall
be made to the licensing Authority two months before the expiry of the licence.
(2) The Licensing Authority may call for the records specified in rule 98 for
scrutiny and check.
(3) The Licensing Authority may refuse to renew the licence if it finds that;
(i) the licensee's previous performance has not been satisfactory or he has not
been true to the Customs Authorities or towards his clients;
(ii) the volume of business transacted by the licensee during the period to
which the licence relates is less than the minimum prescribed by the Licensing
Authority; or
(iii) the licensee's previous record of business at the Custom House, Station,
Port or Airport due to his being concerned in any Customs offence is not free
from reasonable doubt;
(4) in case the licence or Customs permit is lost or torn, a duplicate thereof
may be granted on a written request and on payment of a fee of Rs. 5 only
(Rupees five only).
100. Submission of documents by representative.- (1) A licensee may authorize
one or more persons to sign Customs documents on his behalf;
(2) such authorization shall be in Form ' E' appended to this chapter and shall
be valid only when accepted by the Licensing Authority or an officer authorized
by it on his behalf.
101. Issuance of permits.- (1) The licensee shall apply to the Licensing
Authority in Form ' F' appended to this chapter for the grant of Customs permit
to such clerks as he employs for transacting business at the Custom House,
Station, Port or Airport;
(2) Such applications shall bear a Court-fee stamp, of the value of Rs.13 and
shall be accompanied by three passport size photographs of the clerks whom
permits are applied for;
(3) The candidate for a customs permit may be put to an oral or written test or
both by an officer authorized by the Licensing Authority, in regard to knowledge
of the English language and of Customs law and procedure.
(4) A Customs permit may be refused to those candidates who fail to pass the
written or oral test prescribed in sub-rule (3) or a re considered otherwise
unsuitable by the licensing Authority.
(5) A customs permit shall not be transferable and shall be issued to a person
on behalf of one licensee only.
(6) A customs permit shall be issued on Form ' G' appended to this chapter on
payment of Rs. 500.00 (Rupees five hundred only) and shall be valid for one year
unless removed or earlier revoked in accordance to this chapter;
(7) the licensee shall apply for the renewal of the Customs permit of his clerk
at least one month before the expiry of the permit and shall pay the renewal fee
of Rs. 100.00 (Rupees one hundred only);
(8) the licensee shall inform the Licensing Authority immediately in case the
services of any permit holder are terminated and surrender the Customs permit to
the Licensing Authority for cancellation.
(9 A customs permit shall be liable to be revoked or suspended at any time by
the Licensing Authority for any irregularity misbehavior or any or all the
reasons for which a licence can be revoked or suspended.
(10) the customs permit shall always be carried by the person to whom it has
been issued and shall be produced before appropriate officer of Customs on
demand;
(11) the licensee shall be responsible for all acts of his clerk holding a
customs permit;
102. Responsibilities of licensee.- A licensee shall:
i) furnish, whenever required by the Licensing Authority, an authorization from
each of the firms or persons by whom he is employed to act as their Customs
Agent;
ii) not represent a client before an Officer of Customs in any matter which the
licensee dealt as an officer or employee of the Department or of the facts of
which he gained knowledge while in Government service;
iii) not appear, plead or act in any proceedings under Sections 179, 193, 194 or
196 of the Customs Act. 1969, for and on behalf of any person other than the
person for whom he acted as licensee in relation to matters out of which the
proceedings have arisen;
iv) where he knows that a client has not complied with the law or has made any
error in or omission from any document which the law requires such client to
execute, advise his client promptly of the fact of such non-compliance, error or
omission and immediately bring the matter to the notice of the appropriate
officer of Customs in writing;
v) exercise due diligence to ascertain the correctness of any information which
he imparts to a client with reference to any Customs business;
vi) not withhold information relating to any Customs business form a client who
is entitled to such information;
vii) promptly pay over to Government when due, all sums received for payment of
any duty, tax or other debt or obligation owing to the Government and promptly
account to his clients any money received for them from Government, or received
from them in excess of Governmental, or the other charges properly payable in
respect of the clients Customs business;
viii) not attempt to influence the conduct of any officer of Customs in any
matter pending before the Custom House, Station, Port or Airport by the use of
threat, false accusation, duress or the offer of any special inducement or
promise of advantage, or of any gift or favour or other thing of value;
ix) not procure or attempt to procure, directly or indirectly, information from
Customs records or other Government sources of any kind to which access is not
granted by proper authority;
(x) not employ in any capacity, with power of attorney, by delegation or
otherwise, for the promotion of or in connection with the work relating to the
licence:--
(a) any person whose application for licence or Customs permit has been refused;
or
(b) any person whose licence or permit has been revoked or whose conduct as a
partner, manager, director, officer or servant has been the cause of the
revocation of the licence or permit;
(xi) not lend money to any officer or employee in the service of the Custom
House or Customs-station or become surety for the repayment of money borrowed by
any such officer or employee; and
(xii) intimate to the Licensing Authority any change of address immediately
after such change is effected.
103. Action in case of violations.- (1) The Licensing Authority may, by order,
suspend or revoke a licence for any of the following reasons, namely:--
(i) breach by the licensee of any provision of this chapter;
(ii) negligence, dilatoriness or inefficiency of the licensee in the discharge
of his obligations as such;
(iii) unsatisfactory conduct or unfaithful behaviour of the licensee as regard
the Custom House, Station, Port or as the case may be, Customs-Airport
regulations or officer or in relation to any person who has entrusted him with
any business pertaining to the Customs House, Station, Port or Airport;
(iv) failure of the licensee to comply with any of the bond executed by him
under this chapter ;
(v) punishment of the licensee under the Act;
(vi) concealing, removing or destroying by the licensee of his financial or
business records or refusing to allow an officer of Customs to inspect them and
take extracts therefrom;
(vii) attempting to influence the conduct of any employee in the Customs House,
Station, Port or Airport by use of threat, false accusation, duress or the offer
of any special inducement or by the bestowal of gift;
(viii) failure of the licensee to exercise due diligence and care to apprehend
and forestall an untrue declaration in respect of description, content, sort,
quality or value of the imported goods by his client; and
(ix) withholding by the licensee from the proper officer of Customs of any
information, document or other evidence which is likely to prevent any fraud or
evasion of customs- duty and other taxes or dues and the circumvention or
contravention of any restrictions imposed by any law for the time being in
force.
(2) While passing orders under sub-rule (1), the Licensing Authority may also
direct forfeiture of the security deposited by the licensee under rule 95(2), in
addition to any penalty to which he may be liable under the Act or any other law
for the time being in force.
Provided that Appeal against an order made under this rule 103 shall, within
three months from the date of communication of such order, lie to the Collector
of Customs and shall be accompanied by a certified copy of such order.
104. Action upon conviction.- (1) The licence shall stand revoked if the
licensee or any partner of a licensed firm commits any act of insolvency or is
convicted by a Court of Law for any offence punishable under the Act, or for an
offence involving moral turpitude or misappropriation of property or breach of
trust under the Pakistan Penal Code.
(2) In the case of revocation of a licence under sub-rule (1) , the Licensing
Authority may, after issuing show cause notice to the licensee, forfeit the
whole or part of the security deposited by the licensee under rule 95(2) for the
settlement of any customs-duty, penalty or any other charges due from him.
(3) The Licensing Authority may, in cases where immediate action is considered
necessary against a licensee, suspend his licence forthwith pending final action
under rule 103:
105. Repayment security deposit.- The security deposit of a licensee shall not
become repayable, as a result of revocation or surrender of his licence, until
after six month from the date of such revocation or surrender.
106. Notwithstanding anything contained in this chapter , the Licensing
authority may allow an existing Customs, House Agent to act as Customs Agent
till the expiry of his licence, which shall be deemed for all purposes to have
been issued under this chapter.
FORM 'A'
(See Rule -91)
Court Fee Stamp
Rs.10.00
APPLICTION FORM FOR CUSTOMS AGENTS
LICENCE UNDER CUSTOMS RULES, 2001.
To
The Licensing Authority, Received on
.
25 [
] With
..enclosures.
.. Receiving Clerk
Sir,
I/We
..beg to apply for the grant of a Customs Agents Licence for (b)
entrance e and clearance conveyance (c) for import and export of goods including
baggage: Particulars are given below :-
1. Full name of the applicant:
2. Nationality:
3 Address and location :
4. Nature of enterprise, private individual, partnership concern, private
limited or a limited company:
5. Name of Partners in case of partnership concern and name of Directions and
Managing Director (s) in case of a Company:
6. Name of Persons who would be in-charge of work relating to this licence in
cas of Company:
7. Educational qualification of applicant.
8. Details of business experience.
9. Details of experience of Customs clearance work.
10. Income Tax Registration No. or last Income Tax Assessment Order.
11. Name of the Bankers with account No.
12. Number and designation of employees.
13 Names of the relatives by birth of the applicant or partners or Directors in
the case of partnership or limited Company working in the Customs-House where
the applicant desires to work.
14. Whether the applicant at any time previously was disqualified from
transacting Custom-House business or acting as Customs Agent at any
Customs-House or Customs-station was punished under the Customs Act 1969, or
convicted for any criminal offence and if so, brief particulars thereof.
I/We attach hereto the original contract signed between us and the Shipping/Air
Company/Road Transport Agency (name of the Shipping Co etc). appointing us as
their agents for their ships/aircrafts/vehicles calling at the customs-station.
I/We attach herewith
..(minimum six) letters from importers and exporters of
standing, expressing their readiness to employ me/us as their Customs Agent.
The application fee of Rs. 10 has been paid in the Treasury vide challan No
..
dated
. Which is attached.
I/We hereby declare that the particulars furnished in this application are
correct and I/we have read the Customs Rules, 2001 and I/we agree to abide by
them.
Yours faithfully,
FORM 'B'
(See Rules 93 & 94)
Warnings;- Not Transferable
C.H.A. Licence No
for Clearing and Forwarding
Conveyances, Goods and Baggage.
CUSTOMS AGENTS LICENCE TO TRANSACT CUSTOM
HOUSE BUSINESS UNDER SECTION 207
OF THE CUSTOMS ACT, 1969
Messers
.of
..
have been registered in the books of this Customs House/Customs-station
26{/Customs Post/Customs-Airport} as Customs Agents. They are authorized to
transact business at the
.(name of the Customs House/Land
Customs-station 27{/Customs Port/Customs-Airport} for a period of two years.
Signature of the Licensing Authority
Dated__________________
Full address:
RENEWAL
Renewed from UP-to Signature
FORM 'C'
(See Rules 95(2)(I)
No
.of 20
..
Know all men by these presents that we are held and firmly bound to the
President of Pakistan in the Sum of Rs
for payment whereof we hereby
bind ourselves and each of us bind himself, our and each of our heirs, executors
and administrators firmly by these presents dated this
..day
of
.in the year one thousand nine hundred and
.
Whereas the said
has been authorized to act as a Customs Agent under
section 207 of the Customs Act, 1969 (IV of 1969) and the said
has agreed to
enter into this bond as required by the Rules made under section 219 of the said
Act, read with item 21 of the {First Schedule} thereof, and whereas the
said
has deposited the sum of Rs
with the President of Pakistan as
security for his faithful behaviour and that of his clerks and servants as
regards the Customs House regulations and officers.
Now the condition of the above written bond is such that if the said
..
and his clerks and servants do all times whilst holding such licence as
aforesaid behave themselves in a faithful manner as regards the Custom-House
regulations and its officers the said
..and their executors or
administrators do and shall at all times make good to the President of Pakistan
all and every sums of money which being due to the Government of Pakistan shall
be reason of the misfeasance or negligence of the said
or his clerks or
servants have not been paid to the President of Pakistan then the above written
bond shall be void; otherwise the same shall be and remain in full force and
virtue and it is hereby agreed and declared that the President of Pakistan may
apply the said sum
of Rs
deposited as aforesaid in making good to the
President of Pakistan all and every sums due to the Government by reasons of the
misfeasance or negligence of the said
..or his clerks or servants as
aforesaid AND it is hereby agreed that the said sum of Rs
..shall remain
with the President of Pakistan for six Calendar months after the date upon which
the said
..shall cease to act as Customs Agent as security for the payment of
any sums due to Government by reason of any misfeasance or negligence of the
said
..or his clerks or servants which may not be discovered until after the
said date and that this bond shall be and remain in full force and virtue until
the expiration of the said term of six months. (It is also agreed and declared
that the President of Pakistan may apply the above sum of Rs
..in making good
wholly or in part any of the short collection of duty or other charges in
respect of any transactions made by the said
..on behalf of importers in the
event of such sums remaining unpaid, even after issue of demands under section
32 of the Customs Act, 1969)
Signed, sealed and delivered by the above named in the presence of witnesses.
Signature of Surety
Executed before me this
Day of
..20
.
Witness:
1
..
.
2
..
FORM 'D'
[See Rule 95(2) (ii)]
No.-------------------of -----------------20-----
Know all men by these presents that we
------------------------------------------------------- (A) and
-----------------(B) --------------------------------------- are held and firmly
bound to the President of Pakistan in the sums of Rs.--------------------------
(Rupees ----------------------------------------------------------------) for
payment whereof we hereby bind ourselves and each of us binds himself our and
each of our heirs, executors and administrations firmly bythese presents dated
this ------------------ day --------------------of --------------------- in the
year one thousand nine hundred and ------------------.
Whereas the said -----------------------------
(A)---------------------------------- has been authorized to act as a Customs
Agent under section 207 of the Customs Act, 1969 (IV of 1969), and the said
----------------------(1) --------------------------has agreed to enter into
this bond as required by rules made under section 219 of the said Act, read with
item 21 of the 28[First Schedule] thereof.
Now the condition of the above written bond is such that if the said
-----------------------(A) ---------------- does at all time while holding such
regards Custom House regulations and its officers, and if the
said------------------------- (A) ------------------------- and
-------------------------(B) ------------------- their executors or
administrators some or one of them do and shall at all times make good to the
President of Pakistan all and every sums of money which being due to the
Government shall be reason of the misfeasance or negligence of the said
--------------------- (A) -----------------------have not been paid to the
President of Pakistan then the above written bond shall be void; otherwise the
same shall remain in full force and virtue.
Signed, sealed and delivered by the above named in the presence of witnesses.
Signature of Surety
Witnesses:
Executed before me this
Day of -------------20----
1. ----------------------
----------------------
----------------------
-----------------------
-----------------------
-----------------------
Licensing Authority
FORM 'E'
[See Rule 100(1)]
FORM OF AUTHORIZATION TO SIGN CUSTOMS
DOCUMENTS ETC.
From
----------------------
Mr./Messrs. -----------------------
---------------------------------------
---------------------------------------
To
The Licensing Authority,
------------------------------
------------------------------
Sir,
I/We ----------------------------of-----------------------------have the honour
to inform you that we have authorized the following assistants, clerks or
representative, clearing agents, muccadams of --------------------to transact
Custom House business i.e. (1) to sign Customs documents, such as bills of
entry, bills of exports, etc., (2) to sign manifests, refund orders or drawback
bills, (3) to received money or grant receipts, and (4) to execute bonds or
guarantees.
Four specimen signatures of each of these persons are also enclosed for records.
I/We undertake to acknowledge these signatures as if they were those of the firm
for all purposes in connection with the aforesaid transaction and to accept any
liability incurred under the said transactions as if they had in fact been
signed by me/our firm.
I/We have the honour to be
Sir,
Your most obedient servant/servants
1. Mr.--------------------------------------- will
sign----------------------------------------
2. Mr.--------------------------------------- will
sign----------------------------------------
3. Mr.--------------------------------------- will
sign----------------------------------------
4. Mr.--------------------------------------- will
sign----------------------------------------
5. Mr.--------------------------------------- will
sign----------------------------------------
Court fee stamp of paisa twelve
FORM'F'
[See Rule 101(1)]
APPLICATION FOR CUSTOMS PERMITFORTHE EMPLOYEE
OF A CUSTOMS AGENT TO TRANSACT CUSTOM
HOUSE BUSINESS.
To
The licensing Authority,
----------------------------
----------------------------
Sir,
I/We -------------------do hereby authorize
Mr.-----------------------------------------------whose particulars are given
below, to transact Custom House business on my/our behalf and I/we accept all
responsibility for his act as if they were my/over own.
I/We remain,
Sir,
Your most obediently.
(-----------------------)
Particulars of the employee:---------
1. Full Name ----------------------------------------- son of
----------------------------------------
2.
Age---------------------------------------------------------------------------------------------------
3.
Nationality------------------------------------------------------------------------------------------
4. Residential
address---------------------------------------------------------------------------------
5. Educational
qualification-------------------------------------------------------------------------
6. Knowledge of various languages (English, Urdu, Bengali or any other local
language)----------------------------------------------------------------------------------------------------------------
7. Serving in the firm as
---------------------------------------------------------------------------------
8. Period of
service---------------------------------------------------------------------------------------
9. Experience in Customs
work----------------------------------------------------------------------
10. No. of previous Identity Car,/Customs Permit if
held------------------------------------------
11. Whether at any time convicted by a
Court-------------------------------------------------------
12. Whether at any time Identity Car/Customs Permit was refused by the Customs
if so
when-----------------------------------------------------------------------------------------------------
13. Details of past service if
any-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
14. Reasons for leaving the last
firm-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
15. ------------------------------------------------------------------copies of
testimonials and certificates enclosed.
16. Signature of the
employee----------------------------------------------------------------------------
N.B.- This application should be accompanied by three passport size photographs
of the employees.
FORM'G'
[See Rule 101(5)]
PERMIT TO TRANSACT CUSTOM HOUSEBUSINESS
UNDER SECTION 207 OF THE CUSTOMS ACT,
1969(IV OF 1969)
Mr.-------------------------------------------------- of
---------------------------------- having been registered in the books of this
office as a ----------------------------------------------- of
Mr./Messrs-------------------------------------------- of
------------------------------------------ authorized by him/them to transact
business at the -------------------------------- Customs House, Customs Station,
Port, Airport on his/their behalf is hereby permitted to transact such business
with effect from-------------------------------------------20
-----------------------------------------------------------------------------
specimen signature of the
Licensee-------------------------------------------------------------------------------------------------.
Age--------------------------------------------------------------------------------------------------------------------------------------.
Warnings, if any
-----------------------------------------------------------------------------------------------------------------------Every
change of address to be
entered----------------------------------------------------------------------------------------------------.
Current for
-------------------------------------------------------------------------------------years.
Class of work the holder is authorized to do
-------------------------------------------------------------------------.
Customs House
Customs-station
Customs Port Customs-Airport
Licensing Authority