Custom Basics

Prior to the registration and execution of various custom processes, it is recommended that people familiarize themselves with all the basic concepts related to these processes. A basic understanding of these concepts would not only ensure that tasks are performed easily but also in a limited way.
Functions of Pakistan Customs: Pakistan Customs must ensure that the following works are done in a lawful manner.
  • Import & Export of legitimate cargo
  • Trade Facilitation
  • Trade Regulator
  • Preventive (Control of contraband Goods)
  • Revenue Collection

Basic terminology

ACCOUNT: Account means all the records, books, correspondence, bank and financial statements
ACT: It means Pakistan’s customs ACT. 1969 (IV of 1969)
COLLECTOR: It means “Collector”, “Additional Collector”, “Deputy Collector” and “Assistant Collector”, respectively, means the Customer Collector, Additional Customer Collector, Customs Collector and Customs Collector appointed under section 3 of the Act in respect of the area under which it is administered.
APPROPRIATE OFFICER: It includes all officers which are superior to Appropriate Officer
IMPORTER: A person who imports goods is called ‘Importer’.
DUTIES: It includes the duties which exits under the First Schedule of Custom Act 1069.
PAKISTAN CUSTOMS COMPUTERIZED SYSTEM CUSTOMS COMPUTERIZED SYSTEM: It is the Customs Computerized System which is defined in clause (ia) of Section 2 of the Custom ACT 1969.
VEHICLE: It means any transport like car, motor cycle, van, bus, truck, tractor, microbus, and tractor with trailer etc.
For more information, please visit website and for any clarification, please check Customs Rules, 2001.
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Also, calculate your sales tax now from Tax Calculator.

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