Central Board of Revenue
Pakistan Customs is the guardian of Pakistan borders against movement of
contra band goods and is facilitator of bona fide trade . It provides a
major source of revenue to the Government of Pakistan in the form of taxes
levied on the goods traded across the borders. It also helps to protect the
domestic industry, discourage consumptions of luxury goods and stimulate
development in the under -developed areas.
Two main documents of the import process are Import General Manifest (IGM)
and Bill of Entry (BOE). An IGM is generated by the carrier (or his agent)
bringing the imported goods in to the country. Whereas , the BOE is prepared
by the importer or his agent in accordance with the import documents. The
goods are then examined and assessed to value by the customs authorities .
After payment of customs duty and other taxes leviable at import stage the
goods are cleared for home consumption . Removal of goods to bonded ware -
houses , provisional release of goods against bank guarantees ,
transshipment of imported goods to up country dry ports and auction of goods
not cleared within a stipulated period of time are also part of import
Two main document of the export process are Shipping Bill and Export General
Manifest (EGM) . The Shipping Bill is prepared by the exporter or his agent
and presented to the customs authorities along with goods to be exported .
After examination and valuation of goods , the export is allowed by the
customs authorities and rebate is sanctioned , in due course of time ,
against the payment of customs duty on the imported raw materials used in
the manufacture of such goods . An EGM is generated by the carrier (or his
agent) taking the goods out of the country.
Return to the
Apparel Search Customs Offices by
Country Directory for the clothing industry.