Before registration
and undertaking of various customs procedures, it is recommended that persons
should familiarize themselves with all the basic concepts pertaining to these
processes. A basic understanding of these concepts would not only ensure that the
tasks are performed easily but also in the prescribed manner.
FUNCTIONS
OF PAKISTAN CUSTOMS
Pakistan Customs is
tasked with ensuring that following tasks are performed in the legal prescribed
manner:
- Import & Export of legitimate cargo
- Trade Facilitation
- Trade Regulator
- Preventive (Control of contraband Goods)
- Revenue Collection
BASIC
TERMINOLOGY
ACCOUNT
"account"
means all books, records, correspondence, bank and other financial statements;
ACT
"Act" means
the Customs Act, 1969 (IV of 1969);
APPROPRIATE
OFFICER
"appropriate
officer" includes officers superior to an appropriate officer;
COLLECTOR
"Collector",
"Additional Collector", "Deputy Collector" and
"Assistant Collector", respectively, means Collector of Customs,
Additional Collector of Customs, Deputy Collector of Customs and Assistant
Collector of Customs appointed under section 3 of the Act in relation to an
area of his jurisdiction;
DUTIES
"duties"
includes customs-duty leviable under the First Schedule to the Customs Act,
1969;
IMPORTER
"importer"
means a person who imports goods;
PAKISTAN
CUSTOMS COMPUTERIZED SYSTEM CUSTOMS COMPUTERIZED SYSTEM
"Pakistan
Customs Computerized System Customs Computerized System" means the Customs
Computerized System as defined in clause (ia) of section 2 of the Customs Act,
1969 (IV of 1969);
VEHICLE
"vehicle"
means a motor-car, motor-cycle, van, microbus, bus, pick-up, jeep, truck,
self-driven caravan and tractor with trailer or semi-trailer or caravan.
For further
information and clarification on various Customs concepts, kindly refer to the: