FBR Requires Importing Companies to disclose Proof of Origin Certificates

To support the revenue target, the Federal Board of Revenue (FBR) made it compulsory for the distributors to publish 'certificates of origin' of consignments from the United Arab Emirates (UAE) and China that exclude imports under the preferential trade agreement (PTA) and Free Trade Agreement (FTA) regime.

The Federal Board of Revenue (FBR) revised the Customs Rules 2001 by releasing SRO.1071(I)/2021 on Thursday.

The amended regulations demonstrated that the importer must submit the following papers with every registration in respect to each shipment, as described in Clause (aa) of Section 79 of the Customs Act, 1969:

• Whether it's a master lading bill or a house lading bill, or master airway bill or house airway bill, always have the delivery receipt be present for the delivery of the goods.

• Invoice for goods and services.

• Written confirmation of the guarantee or lending agreement;

• Packaging list — container-specific for containerized cargo and packaging wisely for diverse items.

• Previously conducted chemical analyses and laboratory tests, where applicable.

• Mill test certificate supplied by the manufacturer for high-quality steel item if applicable

• Certification following the stipulations of the Import Policy Order.

• Certificates of origin, if applicable, including PTA or FTA.

• Any further paperwork and other obligations that the Board may require.

Furthermore, to receive shipments that originated in the UAE and China (except those under the PTA and FTA framework) must submit a certificate of origin.

Certificates of origin for finished, unfinished, and grey fabrics, as well as artificial jewelry, imported from the UAE and China (except products imported under the PTA and FTA regimes)

Iran and Afghanistan supply certificates of origin to be provided to those items whose head and customs clearing are received through their respective country's customs offices.

According to the amended rules, the copy of the packaging list and invoices shall accompany all the import goods registered for clearance in the Customs Area for specific categories of imported products. The items brought in under various export programs are exempt from this requirement. Imports that are only transitory; A large number of cargo imports that are duty-free under the First Schedule of the Pakistan Customs Tariff or any concessional arrangement; and shipments by government departments, including military cargo. The Chapter 99 tariff from Pakistan Customs. Courier packages were received and processed through the console; All import values must be under USD 5,000. Imports that are exempt from the EIF have been announced in a public notice; used cars over ten years old imported under various subsidy programs a variety of discarded materials, old and used machinery, and used clothes, which are imported under section 22 of the Customs Act, 1969

FBR has stated that the penalty will not be enforced when suppliers or shippers fail to follow the guidelines stipulated in LC or banking contracts.