Customs

Customs laws and procedures are governed by the Customs Act, 1969. Pakistan Customs organization is responsible for its enforcement with host of other agencies entrusted with certain specific powers under the Customs Act, like Coast Guards, Anti-Narcotic Force, and Frontier Constabulary. Customs administration is also responsible to implement specific provisions of numerous other laws, generally termed as Allied laws. The Second Schedule to the Customs Act defines Customs Tariff on imports. Exemptions and concession have been prescribed through various notifications (statutory regulatory orders (SROs), and some general exemptions (e.g privileged persons, international donor organization and UN agencies, ship stores, charitable organizations, educational institutions)have also been prescribed in Chapter 99 of the Customs Tariff. Rate of duty drawbacks on exports is defined in export duty drawback notifications.

Federal Board of Revenue (FBR) is responsible to define policy and procedure for the Customs organization. The rules and procedures of Customs are spread in various notification, general orders and administrative instructions. But main part of rules is covered in the Customs Rules, 2001. Rules for passengers, travelers and Transfer for Residence and gift schemes, are separately defined though various notifications.

Imports and Export Policies issued in the form of Import Policy Order and Export Policy Order are also implemented by Customs and other border agencies.

Pakistan Customs organizations is member of World Customs Organization (WCO) and is signatory of various international conventions, the most famous of which is the Revised Kyoto Convention.