ISLAMABAD: The Federal Board of Revenue (FBR) has decided to allow a single vehicle owner to transport goods under transshipment rules.
In this connection, the FBR issued SRO 1129(I)/2021 to notify draft rules. The tax authorities proposed an amendment to Customs Rules, 2001.
A new rule 328A has been proposed for allowing a single transport vehicle owner to transport transshipment goods.
According to the draft rule: “The owner of single-vehicle shall also be eligible for registration and transport of transshipment goods from seaports to inland dry ports and vice versa. The application on the prescribed format for registration of a single-vehicle for transport of transshipment goods shall be submitted to the Directorate of Transit Trade in whose jurisdiction the applicant is a resident or his vehicle is registered with Motor Registration Authority (MRA). The transport of transshipment goods by the owner of a single transport vehicle shall be allowed by the concerned Director of Transit Trade subject to the following conditions:
(a) the unit is properly registered with the motor registration authorities of Pakistan in the name of the owner, to be verified by customs authorities.
(b) he shall submit defence saving certificate duly pledged to the concerned directorate of transit trade or furnish a bank guarantee for Rs1 million as security for transport operation of transshipment goods, which shall be forfeited apart from other consequential penal action under the Act [Customs Act, 1969] and Rules made thereunder if the owner of the transport unit violates provisions of the Customs Act, 1969 and the rules made thereunder;
(c) All the procedural or legal formalities required to be fulfilled by the bonded carrier under subject rules may be allowed to be fulfilled by the importer or respective customs agent or transport operator in cases where the transshipment goods are carried by a single transport vehicle owner;
(d) in cases where transshipment cargo is transported by the owner of single-vehicle transport, the revolving insurance guarantee covering the leviable duty and taxes on transshipment goods shall be submitted by the importer or respective customs agent or transport operator;
(e) the prime mover or vehicle shall be fitted with the tracking device by a tracking company duly licenses by the board under SRO 413(I)/2012 dated April 25, 2012;
(f) the permission shall be given to such owner of the transport vehicle for one year which shall be renewed if operations of transportation of transshipment goods are found satisfactory;
(g) the owner shall also submit an undertaking on a stamp paper to the effect that he shall be responsible for safe transportation of transshipment goods;
(h) copies of such permission shall be sent to Directorate of Reforms and Automation Karachi and concerned officers of Customs who will enter the particular of the vehicles in CCS [customs computerized system];
(i) in case of any violation of Customs laws/procedures, the institution of any criminal/civil case against the owner/vehicle under any law the permission shall be terminated and name of the owner shall be blacklisted with transmission to all field formations.”
