Glossary_P
Glossary of Tax and Trade Terms
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
PACCS Pakistan Customs Computerized System means the Customs Computerized System as defined in clause (ia) of section 2 of the Customs Act, 1969 (IV of 1969); [Pakistan Customs Rules, 2001]
PACCS user means any person who possesses unique user identifier of PACCS. [Pakistan Customs Rules, 2001]
Pakistan customs-waters means the waters extending into the sea to a distance of twelve nautical miles measured from the appropriate base line on the coast of Pakistan; [Pakistan Customs Act, 1969]
PCCSS means Pakistan Customs Container Sealing System; [Pakistan Customs Rules, 2001]
per pro: An ex
perishable item means the following items as perishable goods in terms of proviso (a) of Section 82 of the Customs Act, 1969:-- 1. Betel leaves. 2. Battery Cells for watches & calculators. 3. Butter . 4. Bidi leaves and bidi. 5. Betel nuts. 6. Cigarettes, Cigars. 7. Cement. 8. Cosmetics. 9. Chemicals. 10. Camera Films, X-ray films. 11. Colognes & perfumes, all sorts. 12. Dry Battery Cells, all sorts. 13. Dates, all sorts. 14. Dry Fruits, all sorts. 15. Eggs. 16. Non-Essential Oil. 17. Foodstuff, all sorts. 18. Food grains, all sorts. 19. Fish. 20. Hides & Skins. 21. Ink. 22. Live trees, plants and roots etc. 23. Milk powder. 24. Raw wool. 25. Sweets and confectionery, all sorts. 26. Spices, all sorts. 27. Sugar. 28. Syrups, Jams, Jellies, Marmalades, Ketchup etc. 39. Tobacco, all sorts. 30. Tamarind. 31. Tea, Cocoa and Coffee. 32. Toilet requisites like tooth paste, tooth powder, face cream, brilliantine etc. 33. Vegetable and fruits, all sorts. 34. Vegetable Oil and Oil Seeds, all sorts. [Pakistan Customs Rules, 2001]
person includes a company, an association, a body of individuals whether incorporated or not; [Pakistan Customs Act, 1969]
personmeans,– (a) an individual; (b) a company or association of persons incorporated, formed, organized or established in Pakistan or elsewhere; (c ) the Federal Government; (d) a Provincial Government; (e) a local authority in Pakistan; or (f) a foreign government, a political subdivision government, or public international organization;; of a foreign[The Sales Tax Act, 1990]
person-in-charge means – (i) in relation to a vessel, the master of the vessel; (ii) in relation to an aircraft, the commander or pilot in charge of the aircraft; (iii) in relation to a railway train, the conductor, guard or other person having the chief direction of the train; (iv) in relation to any other conveyance, the driver or any other person having control of the conveyance; [Pakistan Customs Act, 1969]
port includes a customs-port and customs stations as defined in section 2 of the Act; [Pakistan Customs Rules, 2001]
port of entry means the first customs-port in Pakistan where imported goods are landed onto Pakistan’s soil on arrival from abroad; [Pakistan Customs Rules, 2001]
port of exit means the last customs-port in Pakistan from where the goods depart for a destination outside Pakistan; [Pakistan Customs Rules, 2001]
pre-pact means depositing of money in advance by the users in a common account maintained by the Collector, Model Collectorate of Customs, in consideration for discharge of their liabilities which may accrue on account of clearances of cargo through PACCS and the money so deposited in this account, remains property of the depositor and can be used to discharge liabilities as aforementioned or may be withdrawn at will; [Pakistan Customs Rules, 2001]
prescribed transport route means the route prescribed for the transit/transshipment of goods; [Pakistan Customs Rules, 2001]
principal means the owner of the goods or the person primarily responsible for making a declaration to Customs under this Act and includes the person in-charge of the conveyance, carrier, custodian of cargo, and the terminal operator; [Pakistan Customs Act, 1969]
prior release means the delivery of an urgent consignment prior to submission of a bill of entry or a bill of export under the Act; [Pakistan Customs Rules, 2001]
private bonded warehouse means a warehouse licensed by the Collector under section 13 of the Customs Act, 1969( IV of 1969);
privileged organization means United Nations and the organisations working under it and shall include organisations which the Board may, by notification in the official Gazette, recognise to be a privileged organization; [Sales Tax Rules, 2006]
privileged person (a) for the purpose of rule 53, means a person covered by United Nations (Privileges and Immunities) Act, 1948 (XX of 1948) , and shall include persons entitled to concessions and exemptions under the Model Rules for customs concessions to privileged personnel arriving under various foreign aid programmes or projects issued by the Board, under C. No.10(34) -Cus-III/58, dated the 18th April, 1963; and (b) for the purpose of rule 54, means the person so declared under the President’s Salary, Allowances and Privileges Act, 1975 (LVIII of 1975) and the Prime Minister’s Salary, Allowance and Privileges Act, 1975 (LIX of 1975) ; [Sales Tax Rules, 2006]
privileged personnel means all foreign experts, consultants or technicians visiting and resident in Pakistan under a proper Aid Agreement in which provision for the application of these Customs concessions has been made. The ex
Processing Officer means audit staff authorized to process a refund claim; [Sales Tax Rules, 2006]
Provincial sales taxmeans tax levied under.– (a) the Balochistan Sales Tax Ordinance, 2000 (I of 2000); (b) Islamabad Capital Territory (Tax on Services) Ordinance, 2001 (XLII of 2001); (c) the Punjab Sales Tax Ordinance , 2000 (Pb. Ord. II of 2000); (d) the North West Frontier Province Sales Tax Ordinance, 2000 (III of 2000); and (e) the Sindh Sales Tax Ordinance, 2000 (VIII of 2000); [The Sales Tax Act, 1990]
public bonded warehouse means a warehouse licensed by the Collector under section 12 of the Customs Act, 1969 ( IV of 1969);