The document outlines the procedures and regulations for customs as laid out in the Customs Act of 1969 in Pakistan. It details import and export restrictions, duties and taxes, clearance procedures for home consumption or warehousing, transit of goods, and powers of customs officers including searches, arrests, and appeals. The act also covers valuation of goods, customs computer systems, conveyance of goods, and regulatory powers of customs authorities.

2. Shafaqat Ali S2F12MCOM0001
Jamshaid Jeelani S2F12MCOM0044

3.  This Act may be called the Customs Act,1969.
 It extends to the whole of Pakistan.
 It shall come into force on such date as the
Federal Government may, by notification in the
official Gazette.

4.  The places which alone shall be customs-ports
or customs-airports for the clearance of goods
or any class of goods imported or to be
exported by land or inland waterways into or
out of Pakistan.

5.  Prohibitions
Prohibited product does not allow to import or export and
the product in which used. The high value currency or
currency notes are also does not imported or exported.
Import with counterfeit marks is not allowable. Goods
are involving infringement of copyright, industrial
design, patents etc are not allowed to import are export.
 Power to prohibit or restrict importation and
exportation of goods
The Federal Government may, from time to time, by
notification in the official Gazette, prohibit or restrict
the bringing into or taking out of Pakistan of any goods
of specified description by air, sea or land.

6.  Goods dutiable
 Levy of customs duties
 Rates of duty and taxes and determination of origin
under trade agreements.
 Levy of fee and service charges
 Presumption that incidence of duty has been passed
on to the buyer
 Rounding off of duty
 Minimal duties not to be demanded

7.  Value of imported and exported goods
 Transaction Value
 Transaction value of identical goods
 Transaction value of similar goods
 Deductive value
 Computed value
 Conducting the audit
 Access for the purposes of audit
 Fiscal fraud
 Refund to be claimed within one year

8.  Arrival of conveyance
 Delivery of import manifesto in respect of a conveyance
other than a vessel
 Signature and contents of import manifesto and amendment
 Duty of person receiving import manifesto
 Power to require production of documents and ask questions
 Special pass for breaking bulk
 Order for entry out-wards or loading of goods to be obtained
before export goods are loaded

9.  Discharge of cargo by vessels may commence on
receipt of due permission
 Procedure in respect of goods not unloaded by
vessels within time allowed
 Declaration and assessment for home consumption
or warehousing
 Procedure in case of goods not cleared or
warehoused or transshipped or exported or removed
from the port within twenty days after unloading or
filing of declaration
 Clearance for home consumption

10.  Application to warehouse
 Form of application
 Submission of post-dated cheque
 Forwarding of goods to warehouse
 Receipt of goods at warehouse
 Goods how warehoused
 Warrant to be given when goods are warehoused
 Access of customs officer to warehouse
 Power to cause packages lodged in warehouse to be opened
and examined
 Access of owner to warehoused goods
 Payment of rent and warehouse dues
 Goods not to be taken out of warehouse except as provided by
this Act

11.  Period for which goods may remain warehoused
 Power to remove goods from one warehouse to
another in the same customs-station
 Clearance of warehoused goods for export
 Application for clearance of goods
 Allowance in case of volatile goods
 Noting removal of goods
 Register of bonds
 Responsibility of warehouse keeper
 Locking of warehouses
 Power to decide where goods may be deposited in
public warehouse, and on what terms
 Expenses of carriage, packing, etc. to be borne by
owner

12.  Transfer of a shipment from one carrier, or
more commonly, from one vessel to another
whereas in transit.

13.  Transit of goods in the same conveyance
 Transport of certain classes of goods subject
to prescribed conditions
 Transit of goods across Pakistan to a foreign
territory

14.  Declaration by passenger or crew of baggage
 Determination of rate of duty in respect of
baggage
 Label or declaration in respect of goods imported
or exported by post to be treated as entry
 Rate of duty in respect of goods imported or
exported by post

15.  Entry of coastal goods
 Coastal goods not to be loaded, until bill relating
thereto is passed
 Clearance of coastal goods at destination
 Cargo book
 Coastal goods not to be loaded or unloaded
except at customs-port
 Prohibition of the coastal trade of certain goods

16.  Application of the Customs Computerized System
 Access to the Customs Computerized System
 Registered users
 Registered users to be allocated unique user
identifier
 Cancellation of registration of registered user
 Audit or examination of records
 Electronic exchange of information and
authentication through the Customs Computerized
System
 Correction of clerical errors

17.  Power to search on reasonable ground
 Persons to be searched may desire to
be taken before gazette officer of
customs or Magistrate
 Power to arrest
 Power to issue search warrant
 Power to search and arrest without
warrant
 Power to examine persons

18.  Procedure for disposal by High Court of
applications for release of packages so
detained
 Power to require production of order
permitting clearance of goods imported or
exported by land
 Special Judges
 Transfer of cases
 Place of sittings
 Appeal to Special Appellate Court

19.  Appeals to Collector (Appeals)
 A Procedure in appeal
 Appellate Tribunal
 Appeals to the Appellate Tribunal
 Orders of Appellate Tribunal
 Procedure of Appellate Tribunal
 Powers of Board or Collector to pass certain orders
 Deposit, pending appeal, of duty demanded or
penalty levied
 Reference to High Court

20.  Customs control over conveyances and goods
 Power to open packages and examine weight or
measure goods
 Power to take samples of goods
 Owner to make all arrangements and bear all
expenses
 Procedure for sale of goods and application of sale
proceeds
 Wharf charges or storage fees
 Issue of certificate and duplicate of customs
document

21.  Amendment of documents
 Correction of clerical errors
 Person to produce authority if required
 Regulation of business in gold
 Removal of difficulties
 Officers of Customs to follow Board’s orders
 Extension of time limit