|
PROCESS |
Existing |
PACCS |
|
Working Hours |
0830 to
1630 Hrs. Sundays and national holidays are off. |
24 hours a
day and we are never off. |
|
Customs Clearance time |
Average over 7 days. |
Average under 6 hours. |
|
Geographical limits |
Customs Collectorates are turf based. You are bound by
your geography. |
Virtual Collectorate, no turf. You are liberated of
geography. You can file Goods Declarations from HQ in
Islamabad, pay duties from a branch office at an online
bank in Lahore and clear your goods for a factory in
Karachi. |
|
Cargo Clearance Philosophy |
Stop all traffic and then release one by one.
Cargo has to be at the port for Customs to work.
All Customs issues even those that do not require
physical verification are to be resolved while the goods
are at port. |
Only stop the suspect.
Customs work is phased.
1. Pre-arrival work.
2. Work while the goods are at the port.
3. Work after the goods have been released.
Goods are required at the port only where physical
examination is needed; all other Customs work can be
completed either before arrival of goods or finalized
after the goods have been released. |
|
Special lanes or procedures |
There are special lanes or procedure for separate
clients. These processes are Express Lane Facility
(ELF), Automated Clearance Process (ACP), Electronic
Assessment (EASY) etc. They are all manual and are
variations of the typical Customs process as described
below. |
PACCS does not distinguish among its clients. We believe
that all cargo is express, everybody should have
automated facilities and the Customs process should be
simple and easy for all. |
|
Pre-arrival Goods Declarations |
Advanced filing of paper based Goods declaration on
specific permission from Customs. |
Advanced filing of electronic Goods declaration 10 days
prior to arrival of cargo, no permissions required.
|
|
Pre-arrival processing of cargo |
No pre-arrival processes |
Cargo and vessel details are acquired electronically
from the carriers at least 24 hours prior to the arrival
of vessel. Risk Management System screens the cargo
declaration and segregates high risk from low risk
cargo. Transit and transshipment consignments are
identified.
Major amendments to the manifest are completed
electronically by the time the vessel arrives.
Cargo declaration is electronically transmitted to the
terminal operator to unload cargo according to the
manifest. |
|
Arrival of vessel |
No process except Vessel rummaging |
Vessel rummaging
Non risky cargo for which GD has been filed in advance
is released.
Transshipment cargo is released to bonded carriers for
carriage upcountry. There is no requirement for filing
of TP requests under PACCS.
High risk cargo as communicated to the terminal operator
is brought straight away to the examination areas and
examination commences. |
|
GD
filing and processing |
Paper based GDs, four copies required. Declarant has to
furnish copies of invoice, packing list, and BL in
addition to any other documents required by Customs
during processing.
You bring your paper work to the Customs House. Customs
prints machine number on the GD and returns the GD to
you.
GDs can be filed only by agents, in case you wish to
file the declaration yourself either you obtain a
license from Customs and become an agent or seek special
permission from Additional Collector Customs each time.
After machine numbering you present your GD to the
Customs processing staff called groups.
The Customs processing staff decides whether your cargo
needs to be examined first or assessed first. In case it
is decided that it is to be examined first an
examination order is written on the back of the GD and
the GD is returned to you. |
Electronic Goods Declaration. No documents are required.
Declarations are filed from your office over the web any
where in the country. Customs Reference Number (machine
number) is instantly allotted online. Your Declaration
is processed by the Risk Management System. In case the
declaration is found to be non-risky your cargo is
released and both you and the terminal operator are
informed online by PACCS. The process takes less than
ten seconds.
You are free to file Goods Declarations either yourself
or through your agent, the choice is purely your own.
In case the Declaration is deemed risky by the Risk
Management System it will be allotted to a Customs
official for scrutiny and you will be asked online for
clarifications or asked for specific documents to
support your declaration. |
|
Examination Process |
On receipt of the examination order it is your
responsibility to tie up with the terminal operator to
get your container grounded and readied for examination.
After you have arranged your consignment for
examination, you approach the examination staff at the
port with examination order. The Customs staff completes
the examination writes their report on the reverse of
the declaration and return the declaration to you.
|
Customs already has examination reports for risky
consignments. Where consignments were deemed risky they
were grounded by the terminal operator and examined by
Customs on arrival of the vessel and report fed into
PACCS. |
|
Return to the group |
You bring your examination report to the group and the
process of assessment starts. When Customs has settled
all issues your duties and taxes are computed and the
declaration is returned to you. |
No Process. |
|
To the Cash section |
You take your declaration to the cash section of the
Custom House where your papers are scrutinized a cash
number is given and your declaration is returned to you.
|
There is no cash section |
|
To the Bank |
You take your pay order and declaration to the Custom
House branch of the bank and pay your duties and taxes,
and your declaration is returned to you. |
PACCS is self assessment you pay your taxes yourself
without interference by Customs before filing a
declaration to Customs. You pay your duties anywhere in
the country, all you need is to remember your BL number. |
|
Collect your cargo |
When you take your cargo out of the port you have to
present your declaration for verification to the Customs
Gate staff, after verification your declaration is
returned to you. |
No requirements, there is no Customs gate staff |
|
Determination of Value |
Value is determined under a hybrid system of BDV and
GATT code. There are numerous values, the declared
value, the agreed value with the associations, the
minimum value, the database value, the valuation advice
etc.
|
PACCS proceeds by the book, the only value accepted
under PACCS is transactional value ascertained as per
the GATT code. |
|
Dispute over value |
Value as determined by the group cannot be appealed to
since there is no appeal mechanism.
Customs decides a value and writes it on your
declaration; no formal appeal able written orders are
given.
You cannot appeal to collector appeals since collector
appeal has jurisdiction only over orders passed under
sections 179 of the Customs Act.
You cannot appeal to the Appellate Tribunal since
assessment orders by the group are not orders under
sections 179, 193 and 195 of the Customs Act.
You really have no choice since your goods are held by
Customs and you are incurring demurrages. You cannot
clear your goods under section 81 since provisional
clearance is the prerogative of Customs. |
There is formal mechanism for review of values
ascertained by the assessing staff. This is called the
First Review. In case you are not satisfied in first
review there is a second review before the Assistant
Collector.
Formal written orders are given by the Assistant
Collector in second review. Orders by the Assistant
Collector are appeal able before Collector Appeals.
Orders of Collector Appeals are appeal able before the
Appellate tribunal.
You have the choice to clear the goods provisionally,
all request for provisional clearance are auto accepted
on payment of securities. We feel that your pursuit to
seek justice must not be hindered by the threat of
demurrages. |
