S.R.O. 1091(I)/2009 dated Islamabad, the 10th December, 2009

SROS: S.R.O. 1091(I)/2009 dated Islamabad, the 10th December, 2009 S.R.O. 1091(I)/2009 dated Islamabad, the 10th December, 2009:- In exercise of the powers conferred by section 219 of the Customs Act, 1969(IV of 1969), the Federal Board of Revenue is pleased to direct that the following further amendment shall be made in the Customs Rules, 2001, namely:- In the aforesaid Rules, in Chapter XIV, after rule 339, the following new rules shall be inserted, namely.- 339A. Transshipment of cargo, unaccompanied baggage from airport of first arrival to destination airport - Definitions. In these rules, unless the content otherwise requires (a) airline means aircraft bringing the goods from foreign destination to airport of arrival; (b) airport of first arrival, means that International Airport in Pakistan where goods arrive directly from an overseas destination; (c) bonded airline means aircraft which takes goods in transit through air from airport of arrival to destination airport. The requirement of licensing of the airline as bonded carrier is relaxed as has been done in the case of Pakistan Railways; (d) cargo manifest means manifest of goods meant to be transshipped from one airport to another by air; (e) destination airport means that airport in Pakistan where goods are intended to be transported for customs clearance; (f) goods means commercial cargo and unaccompanied baggage; (g) heavy, bulky or oversized goods means any heavy, bulky or oversized object which because of its weight, size or nature can not be scanned through a scanning machine available at airport; (h) PCCSS means Pakistan Customs Container Sealing System; and(i) transshipment means transfer of International commercial cargo or personal unaccompanied baggage from International Airport of first arrival to the destination International Airport within the country without customs clearance. This transfer shall involve unloading of goods from one aircraft and its loading on another aircraft after completion of air transshipment related customs formalities at airport of first arrival. The two aircrafts may or may not be of the same airlines. 339B. Processing of ATP at airport of first arrival. (1)…