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990612

GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE
Islamabad the 12th June, 1999
NOTIFICATION
(CUSTOMS)

S.R.O.570(I)/98.-In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), read with item 17 of the Third Schedule thereto, the Central Board of Revenue is pleased to make the following rules relating to the incoming baggage of the passengers arriving from foreign countries at customs stations, namely:-

CHAPTER 1

1. (1) Short title, application and commencement.- (1) These rules may be called the Passengers’ Baggage (Import) Rules, 1998.
(2) The shall apply to the baggage of :-
(a) Non-tourist passengers;
(b) Tourist passengers;
(c) Passengers arriving from India;
(d) Pilgrims;
(e) Passengers arriving on transfer of residence;
And
(f) Pakistani nationals who die abroad.

(3) The shall come into force at once.

2. Definition.- In these rules, unless there is anything repugnant in the subject or context,-
(a) "Act" means the Customs Act, 1969 (IV of 1969) ;
(b) "allowance" means allowance admissible to a passenger under these rules;
(c) "baggage" means personal wearing apparel and other personal, professional or household effect of passenger, excluding motor vehicles, provided that such articles are exempt from customs duty or not;
(d) "gift allowance" means reasonable number and quantity of goods other than personal allowance for making gift or souvenirs free of duty and does not gas appliance, microwave oven, refrigerator, sewing cassette recorder or washing machine;
(e) "import" means bringing into Pakistan by air, land or sea;
(f) "personal allowance" means
(i) personal wearing apparel and clothing accessories;
(ii) handbags and travel goods;
(iii) medals, trophies and prizes bestowed upon the passenger;
(iv) one watch and one travelling clock;
(v) other goods of personal adornment, toilet requisites including electric shaver in use;
(vi) spectacles and other physical aids in use;
(vii) one cigarette lighter, two pens and similar goods of personal use normally carried in the pocket, in the hand bag or on the person;
(viii) one electric iron and one electric hair dryer;
(ix) one perambulator or gocart and toys in reasonable quantity if in use of an accompanying child;
(x) one invalid chair in use;
(xi) one photographic camera and five rolls of films;
(xii) two-hundred cigarettes or fifty cigars or half kilogram of manufactured tobacco not exceeding half kilogram in weight;
(xiii) quarter litre of perfume and spirits and toilet waters, of which not more than 1/8 litre is to be perfumes;

(g) "pilgrim" means a Muslim citizen of Pakistan returning to Pakistan from pilgrimage form Saudi Arabia or the holy places in Iraq or Iran;
(h) "tourist" means a person who visits Pakistan for a period of more than twenty-four hou4rs and not more than six months (a transit excepted) and does not engage in any gainful or remunerative employment, profession or calling in Pakistan; and
(i) "transfer of residence" means bonafide transfer of residence to Pakistan from abroad after a continuous stay of not less than two years outside Pakistan.

3. Extent of admissibility of gift allowances:- The gift allowances admissible under these rules shall be halved in the second visit in a calendar year and will not ne admissible on subsequent visits in the same calendar year.

4. Prohibition on import of arms, ammunition, etc.- Arms, ammunition, obscene and subversive literature and alcoholic beverages shall not be imported under these rules.

5. Admissibility of allowances in case of husband and wife.- In case of husband and wife travelling together, separate allowance up to the extent specified in these rules shall be allowed to each of them.

6. Declaration to Customs:- Where an officer of Customs requires a person to make a declaration in writing about the goods imported by him, such person shall not be entitled to the concessions and exemptions under these rules unless he makes such a declaration.

CHAPTER 2
CONCESSIONS FOR NON-TOURIST PASSENGERS

7. Application.- This chapter shall apply to the baggage of all incoming passengers except those mentioned in chapter 3,4 or 5 .

8. Admissibility of allowances.- (1) Subject to the duration of stay abroad, passengers aged eighteen years or above shall be entitled to full allowances.

(2) Allowance shall not be admissible, if__
(i) the goods do not arrive from the country where the passenger normally resided prior to arriving in Pakistan; or

(i) goods are in commercial quantity; or
(ii) the goods are not shipped within fifteen days of the passenger’s arrival in Pakistan in case of air cargo and within thirty days of his arrival in case of goods coming by sea or land and do not reach Pakistan within thirty days and one hundred and twenty days respectively;

9. Allowances to passengers with less than six months stay abroad.-
(A) Duty Free Allowance
(a) personal allowance;
(b) personal jewellery of the value not exceeding six hundred S dollars for lady passenger only; and
(c) a gift allowance to import goods of the value not exceeding two hundred and twenty five US dollars.

10. Allowances to passengers with stay abroad of sex months or more.-
(A) Duty Free Allowance

(a) personal allowance;
(b) personal jewellery of the value not exceeding one thousand one hundred US dollars for lady passenger only;
(d) professional tools, instruments, apparatus and appliances acquired abroad in connection with his profession or calling subject to the aggregate value of one thousand one hundred US dollars;
(e) one portable radio-cum-tape-cassette recorder of value not exceeding fifty US dollars.

(B) Dutiable Allowances:
Personal or professional goods or household effects whether used or not, acquired abroad shall be allowed on payment of customs duty and taxes without limit.

11. Allowances to passengers under eighteen years of age:
(a) Personal wearing apparel, clothing accessories; and goods of personal use which are in the actual use of the passenger; and
(b) any other goods or personal effects whether, used or not, acquired abroad on payment of customs duty and taxes, subject to the aggregate value not exceeding two hundred and twenty five US dollars.

12. Re-import of baggage.- Goods otherwise liable to duty and taxes shall, upon return of the passenger, be importable free of customs duty and taxes, if taken out of Pakistan against export certificate obtained from Assistant Collector of Customs at the time of the passenger’s departure.

13. Purchase from duty free shops.- (1) A passenger shall be entitled to purchase from a duty free shop outlet items of bonafide personal, professional or house-hold use, free of customs duty and taxes within the following limit:-
(a) with stay abroad of less than six months- US$ 225/-
(b) with stay abroad of six months or more- US$ 450/-
(ii) A passenger shall also be entitled to purchase from duty free shop outlet goods of personal, professional or household effect, on payment of customs duty and taxes without limit.
(iii) For facilitating purchases from duty free shop outlets, a passenger shall , upon making the purchases for the first time in a calendar year, be issued a "SHOPING CARD". The number and date of this card shall be endorsed on the last page of the passenger’s passport. All subsequent purchases or clearances during the calendar year shall be effected on the production of this card. The purchases shall, however, not be entered in the passport.
(iv) The purchase of goods from a duty free shop outlet shall be permissible within a period of two months from the data of arrival of a passenger.

14. Duty free baggage concessions in case for unaccompanied baggage in lieu of purchases from duty frees shops.

Duty free baggage concessions as provided in rule 13 may be availed by a passenger either through purchases from a duty free shop outlet or for his unaccompanied baggage. However, if a passenger opts to make purchases from duty free shop outlet, goods imported as unaccompanied baggage shall be charged to customs duty and taxes except personal wearing apparel and books.

CHAPTER 3
CONCESSION FOR TOURIST PASSENGERS

14. This chapter shall apply to the baggage of tourists.

15. Duty free allowances.- (1) subject to sub-rule (2), a tourist may import free of duty the following goods on his person or in baggage, namely:-
(a) Personal allowance;
(b) Personal or imitation jewellery of value not exceeding twenty five US dollars.
(c) One pair of binoculars;
(d) One portable musical instrument;
(e) One portable sound recording apparatus;
(f) One portable typewriter;
(g) Games or sporting requisites in actual use including sporting firearms and cartridges n reasonable quantity; and
(h) Foodstuffs including confectionery, and non-spirituous beverages of value not exceeding five US dollars.

(1) The sporting firearm shall not be released by the Customs unless the tourist produces on arms license issued to him by a competent authority in Pakistan.

17. Dutiable allowance.- A gift allowance to import gods of the value not exceeding twenty five US dollars on payment of duty shall be allowed to a tourist.

18. Temporary import.- (1) A Customs Officer not below the rank of Assistant Collector may allow temporary release of a video camera fitted with VCR or video camera and VCR to a tourist without payment of customs-duties by making an endorsement to that effect on the passport of the tourist.
(2) The items released under sub-rule (1) shall not be sold in Pakistan and the tourist shall take such items out of Pakistan with him personally or may export the same on or before his departure from Pakistan.

CHAPTER 4
CONCESSION FOR PASSENGERS ARRIVING FROM INDIA

19. This chapter shall apply to the baggage of passengers arriving from India.

19. Allowance admissible to Indian national.- (1) An Indian national may, subject to the conditions laid down in sub-rules (2)
(3) import free of customs duty and taxes the following goods on his person or in baggage, namely:-
(a) used articles of personal wearing apparel and articles in personal use for satisfying daily necessities of life;
(b) personal jewellery upto an aggregate value of fifteen US dollars in the case of a male passenger and twenty five US dollars in the case of a female passenger;
(c) one wrist watch
(d) one still camera;
(e) one movie camera;
(f) one portable tape-recorder;
(g) one portable tape-recorder;
(h) one portable typewriter;
(i) one portable transistor or radio set;
(j) professional tools, Instruments and latest usually carried in the course of passenger’s profession or calling;
(k) fifty cigars or hundred cigarettes or two hundred biddies or hundred grams tobacco;
(l) small quantity of perfume and medicine in reasonable quantity; and
(m) articles for personal use or for making gifts upto the aggregate value of twenty five US dollars. This allowance shall be halved on the second visit and shall not be admissible on the third or subsequent visit in a calendar year.

(2) No articles specified in clauses (b) to (j) of sub-rule (1) shall be allowed free of customs duty and taxes unless the passenger gives an undertaking, to the proper officer of Customs to re-export it out of Pakistan at the time of his departure from Pakistan and on his failure to do so shall be liable to pay the duty liable thereon including the penalty that may be imposed under any llw or rules for the time being in force.

(3) Every passenger, after the examination of his baggage, shall prepare a list of articles specified in clauses (b) to (g) of sub-rule (1) in the form to be supplied by the customs, and get it countersigned by the officer of customs who examines the baggage.

(4) The list of articles referred to in sub-rule (3) shall be produced by the passenger at the time of his departure from Pakistan failing which the baggage may be cleared by customs for export and the passenger may be made liable to pay customs duty and taxed leviable thereon alongwith such penalty as may be imposed under any law or rules.

20. Allowance admissible to citizen of Pakistan.- (1) Subject to sub-rule (2), a citizen of Pakistan may import free of customs duty and taxes the following goods on his person or in his baggage namely:-
(a) Used articles of personal wearing apparel and articles in use for satisfying daily necessities of life;
(b) Fifty cigars and hundred cigarettes and two hundred biddies or hundred grams of tobacco;
(c) Professional tools, instruments and apparatus usually carries in the course of a passenger’s profession or calling; and
(d) Article for personal use or for making gift up to the aggregate value of twenty five US dollars. This allowance shall be halved on the second visit and shall not be admissible on the third or subsequent visit in a calendar year.

(2) Cycles, sewing machines and electrical fans shall not be allowed under this rule.

22. Allowances admissible to children.- Notwithstanding any thing contained in rules 20 and 21, a child upto 18 years of age shall be treated, as dependent on their parents, whether travelling with them or independently, and shall be entitled to import only the articles of personal wearing apparel and other articles in personal use for satisfying daily necessities of life.

23. Allowances admissible to members of crew..- The members of crew of any conveyance shall only be allowed to import articles of personal wearing apparel and other articles in the personal use for satisfying daily necessities of life.

24. Unaccompanied baggage.- (1) Subject to sub-rule (2), bonafide unaccompanied baggage arriving in Pakistan within seven days before or after the arrival of a passenger may be allowed free of customs duty and taxes subject to the conditions applicable to baggage in these rules if the officer of Customs is satisfied that the passenger could not bring the baggage in his company due to reasons entirely beyond his control.

(2) If for any reason, the goods in unaccompanied baggage are not despatched to arrive within the period specified in sub-rule (1), the Assistant Collector of Customs may allow such baggage if he is satisfied that it was dispatched at the earliest practicable tame and is also within the overall limit of baggage allowance.

CHAPTER 5
CONCESSION FOR PILGRIMS

25. This chapter shall apply to the baggage of pilgrims.

26. Duty free allowance.- A pilgrim may import the following goods on his person or in his baggage without payment of customs duty and taxes, namely:-
(i) Personal allowance;
(ii) Zam-Zam water in any quantity;
(iii) Religious books (in reasonable quantity);
(iv) Clay bricks with inscribed text from the Holy Quran not exceeding two US dollars in value;
(v) Coffin cloth dipped in holy water, not exceeding two pieces;
(vi) Small prayer carpets not exceeding six in number;
(vii) Shawls, that is, big handkerchiefs (whether of silk or cotton) not exceeding six in number;
(viii) Heads (whether of clay, glass or amber) not exceeding six dozens in number;
(ix) Surma, that is, antimony crude or otherwise, not exceeding one US dollar in value;
(x) Charms and pictures of holy shrines in reasonable quantity;
(xi) Wet or dry dates- one case of the size of a kerosene oil tin of four imperial gallons capacity or equivalent in weight in any other receptacle or container;
(xii) Such personal jewellery as was allowed export under endorsement in the passport; and
(xiii) Any other articles of personal effects, whether used or not, acquired abroad, subject to the limit that the aggregate value of such effects does not exceed twenty US dollars.

27. Dutiable allowance.- A pilgrim may on payment of custom duty and taxes import articles of personal, professional or household effects, whether used or not, acquired abroad, subject to the conditions that the aggregate value of such articles does not exceed fifty US dollars.

28. Allowance admissible to children. No allowance shall be admissible to dependent children travelling with their parents except articles of wearing apparel, toys in reasonable quantity and provision such as tinned milk.

29. Unaccompanied baggage.
(1) Where a pilgrim on his arrival in Pakistan makes a declaration in the requisite form obtainable from the officer of customs that the unaccompanied baggage which is to follow or has preceded him, the concessions and exemption in the foregoing rules in respect of goods in the accompanying baggage shall also apply to such goods in the said unaccompanied baggage, if they are dispatched within 60 days of the embarkation for Pakistan of the pilgrim: provided that the overall limits of concessions and exemption laid down in these rules are not exceeded.

2. If for any reason the said baggage is not dispatched within the said period, the officer of customs may grant the said exemption in respect of the goods in such baggage if he is satisfied that they were dispatched at the earlier practicable date.

CHAPTER 6
CONCESSION FOR IMPORT OF BAGGAGE ON TRANSFER OF RESIDENCE

30. This chapter shall apply to the import of baggage on transfer of residence.

31. Personal and household effects that may be imported
(1) (A) Duty free allowance.- A family on transfer of residence shall be allowed to import, or bring as accompanied or un-accompanied baggage, the following items, duty free, namely:-
(i) any item which was exported from Pakistan is being re-imported subject to satisfactory identification; and
(ii) in case of a qualified person, equipment, instruments, apparatus required upto C&F value of seven hundred US dollars.

(B) Concessional duty allowance.- A family on transfer of residence shall be allowed to import the following items on payment of concessional rate of duty mentioned in column (3) of the table below:-

S. No. Description of items Customs duty
(1) (2) (3)
(i) One air-conditioner One half of the statutory duty
(ii) One refrigerator or one deep-freezer. -do-


OR

To purchase free of duty and taxes locally manufactured two air-conditioners, two refrigerators or deep freezers from Duty Free Shop outlet on payment in foreign exchange.

(C) Dutiable allowance.- A family on transfer of residence shall be allowed to import the following items, on payment of duty and taxes, namely:-

(i) Washing machine, television set, sewing machine, video cassette recorder or player, cooking rang. one item each per family
(ii) Second air-conditioner one
(iii) Weapon of non-prohibited bore. one


(2) Where a passenger on his arrival in Pakistan makes declaration in the requisite form obtainable from the Customs that he has unaccompanied baggage to follow, the exemption under these rules in respect of goods in the accompanying baggage of the passenger shall also apply to such unaccompanied baggage.

(3) The concessions shall be admissible only on goods which come from the country of normal residence of the passenger.

(4) These concessions shall be admissible on goods which are shipped within fifteen days of the arrival of the passenger in Pakistan case of air cargo and within thirty days of his arrival in case of cargo coming by sea or land and the goods reach Pakistan within thirty days and one hundred and twenty days respectively.

32. Restrictions. Nothing in rule 31 shall be deemed to permit the import of any construction material, sanitary fittings, parlour video games and parts thereof or other articles of stock in trade.

33. Condensations.-
(a) Short Breaks.- If a family has not availed concessions under these rules during the last two years, the short visits to Pakistan upto a total period of four months shall be ignored. If the total period of short visits exceeds four months, the collector of Customs may condone the period on sufficient justification being shown to him.

(b) Shortfall.- if a family comes to Pakistan for permanent residence after a stay abroad of less than two years, due to privilege leave or for reasons beyond its control, such as exigencies of service, earlier recall by employer, ill health or bereavement, and concessions under these Rules have not been availed during the last two years, an officer not below the rank of Assistant collector of Customs may condone the shortfall in two years, period upto a period of two months.

CHAPTER 7
EXEMPTION TO BAGGAGE OF PAKISTANI NATIONAL WHO DIE ABROAD

34. Personal effects of Pakistani national who dies abroad which are imported by or on behalf of next of kin of the deceased shall be exempt from payment of customs duty and taxes provided that the articles and goods are such as would be exempted from Customs duty and taxes under Chapters 2, 5 or 6 as the case may be.

C.No.5(3)L&P/98

(H.A.Shirazi)
Chief (Customs Procedure)

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