MODULE-2 DOCUMENTS REQUIRED FOR CUSTOMS CLEARANCE IN PAKISTAN

In MODULE-1, we covered the following topics:

a. Customs Clearance/Introduction

b. Arrival of Goods at Pakistani Customs Ports

Now enjoy the next module:-

Following documents are required and provided to the clearing agent upon arrival of goods at Pakistani Customs Ports for processing:-

a) Invoice of shipment

b) Packing list

c) Bill of lading

d) Copy of the Letter of Credit or Contract

If the importer is importing for the first time, following additional documents are to be submitted:

a) Copy of the Sales Tax Registration Certificate as an importer

b) Copy of Registration Certificate issued by the Export Promotion Bureau in case of import of Gems and Jewelry

c) Copy of the National Tax Number

d) Copy of the most recent sales tax return

It may be noted that now there is no need to obtain import and export license from the Export Promotion Bureau of Pakistan.

Filing / Examination of Bills of Entry:

Provided all the above mentioned documents are complete, the clearing agency prepares the Bill of Entry.

It may be noted that at present the bills of entry are being filed electronically with the customs department. For such purposes the customs official have issued Pin Code to every clearing agent along with a CD which contains the standard formats of bills of entry in blank form. The clearing agent after giving all the particulars in the bills of entry hand over the CD along with all the requisite documents to the customs officials for their review and clearance of goods.

There are three types of color coded Bills of Entries, which are explained as hereunder:

(1)   White Bill of Entry:

The bill is prepared when the consignment is to be cleared against the cash payment of the duty levied without transferring it to a warehouse.

(2)   Yellow Bill of Entry:
This bill is filed when the shipment is transferred to the bonded warehouses.

(3)   Green Bill of Entry:

This bill of entry is used for the release of shipments which have been placed in bonded warehouse against the yellow colored bill of entry.

Was this module helpful? Your comments'll help me to improve it. In next module I'll explain the procedure for clearance of above 03 types of bill of entries.