The Customs Act, 1969

• Fifth Schedule: Fifth Schedule
• First Schedule: First Schedule
• Fourth Schedule: Fourth Schedule(repealed)
• Second Schedule: Second Schedule(repealed)
• Third Schedule: Third Schedule

I — PRELIMINARY

• Section 1: Short title, extent and commencement
• Section 2: Definitions

II — APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS

• Section 3: Appointment of officers of customs
• Section 3A: Directorate General of Intelligence and Risk Management, Customs,
• Section 3AA: Directorate General of Transit Trade
• Section 3AAA: Directorate General of China Pakistan Economic Corridor
• Section 3B: Directorate General of Customs Auction
• Section 3BB: Directorate General of Reform and Automation
• Section 3BBB: Directorate General of Communication and Public Relations, Customs
• Section 3CC: Directorate General of Intellectual Property Rights Enforcement
• Section 3CCA: Directorate General of Law and Prosecution
• Section 3CCB: Directorate General of National Nuclear Detection Architecture
• Section 3CCC: Directorate Generals of Marine
• Section 3CCD: Directorate General of National Targeting Centre
• Section 3CCE: Directorate General of Combating Trade Based Money Laundering
• Section 3D: Directorate General of Valuation
• Section 3DD: Directorate General of Post Clearance audit 25[and Internal Audit (PCA&IA)]
• Section 3DDD: Directorate General of Input Output Co-efficient Organization
• Section 3E: Powers and functioning of the 18[Directorates General and Directorates], etc
• Section 3F: Hiring of technology specialists, auditors, accountants and goods evaluators on short term contract
• Section 4: Powers and duties of officers of customs
• Section 5: “Delegation of powers
• Section 6: Entrustment of functions of customs officers to certain other officers
• Section 7: Assistance to the officers of customs
• Section 8: Exemption from service on jury or inquest or as assessors
• Section 8A: Uniform

III — DECLARATION OF PORTS, AIRPORTS, LAND CUSTOMS-STATIONS, ETC.

• Section 9: Declaration of customs–ports, customs airports, etc
• Section 10: Power to approve landing places and specify limits of customs-stations
• Section 11: Power to declare warehousing stations
• Section 12A: Power to appoint or license common warehouses
• Section 13: Power to licence private warehouses
• Section 14: Stations for officers of customs to board and land

IV — PROHIBITION AND RESTRICTION OF IMPORTATION AND EXPORTATION

• Section 15: Prohibitions
• Section 16: Power to prohibit or restrict importation and exportation of goods
• Section 17: Detention, seizure and confiscation of goods imported in violation of section 15 or section 16

IX — DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS

• Section 73: Discharge of cargo by vessels may commence on receipt of due permission
• Section 74: Discharge of goods by conveyances other than vessels
• Section 75: Imported goods not to be unloaded unless entered in the import manifest
• Section 76: Procedure in respect of goods not unloaded by vessels within time allowed
• Section 77: Power to land small parcels and hold unclaimed parcels
• Section 78: Power to permit immediate discharge
• Section 79: Declaration and assessment for home consumption or warehousing [or transshipment]
• Section 79A: Omitted(repealed)
• Section 80: Checking of goods declaration by the Customs
• Section 80A: Omitted(repealed)
• Section 80B: Application of risk management system
• Section 81: Provisional determination of liability
• Section 81A: Omitted(repealed)
• Section 82: Procedure in case of goods not cleared or warehoused or transshipped or exported or removed from the port after unloading or filling of declaration
• Section 82A: Omitted(repealed)

V — LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES

• Section 18: Goods dutiable
• Section 18A: Special customs duty on imported goods
• Section 18B: Omitted(repealed)
• Section 18C: Rates of duty and taxes and determination of origin under trade agreements
• Section 18D: Levy of fee and service charges
• Section 18E: Pakistan Customs Tariff
• Section 19: General power to exempt from customs-duties
• Section 19A: Presumption that incidence of duty has been passed on to the buyer
• Section 19B: Rounding off of duty, etc
• Section 19C: Minimal duties not to be demanded
• Section 20: Omitted(repealed)
• Section 21: Power to deliver certain goods with-out payment of duty and to repay duty on certain goods
• Section 22: Re-importation of goods produced or manufactured in Pakistan
• Section 22A: Temporary export of imported plant and machinery
• Section 23: Goods, derelict, wreck, etc
• Section 24: Provisions and stores may be exported free of duty
• Section 25A: Power to determine the customs value
• Section 25AA: Power to use data exchange information for determination of customs value
• Section 25B: Omitted(repealed)
• Section 25C: Power to takeover the imported goods
• Section 25D: Review of the value determined
• Section 26: Obligation to produce documents and provide information
• Section 26A: Conducting the audit
• Section 26B: Access for the purposes of audit
• Section 27: Abatement allowed on damaged or deteriorated goods
• Section 27A: Allowing mutilation or scrapping of goods
• Section 28: Power to test and denature imported spirit
• Section 29: Restriction on amendment of 55&55a[goods declaration]
• Section 30: Date of determination of rate of import duty
• Section 30A: Date of determination of rate of duty for clearance through the Customs Computerized System
• Section 31: Date for determination of rate of 66A[duty on goods exported]
• Section 31A: Effective rate of duty
• Section 32A: Fiscal fraud
• Section 32B: Compounding of offence
• Section 32C: Mis-declaration of Value for illegal transfer of funds into or out of Pakistan
• Section 33: Refund to be claimed within 84[one year]
• Section 34: Power to give credit for, and keep account-current of duties and charges

VI — DRAWBACK

• Section 35: Drawback of the export on imported goods
• Section 36: Drawback on goods taken into use between importation and exportation
• Section 37: Drawback on goods used in the manufacture of goods which are exported
• Section 38: Power to declare what goods are identifiable and to prohibit draw-back in case of specified foreign territory
• Section 39: When no drawback allowed
• Section 40: Time of payment of drawback
• Section 41: Declaration by parties claiming drawback

VII — ARRIVAL AND DEPARTURE OF CONVEYANCE

• Section 42: Arrival of conveyance
• Section 43: Delivery of import manifest in respect of a vessel
• Section 44: Delivery of import manifest in respect of a conveyance other than a vessel
• Section 45: Signature and contents of import manifest and amendment thereof
• Section 46: Duty of person receiving import manifest
• Section 47: Bulk not to be broken until manifest, etc., delivered and vessel entered inwards
• Section 48: Power to require production of documents and ask questions
• Section 49: Special pass for breaking bulk
• Section 50: Order for entry out-wards or loading of goods to be obtained before export goods are loaded
• Section 51: No vessel to depart without port clearance
• Section 52: No conveyance other than vessel to leave without permission
• Section 53: Application for port clearance of vessels
• Section 54: Conveyances other than vessels to deliver documents and answer questions before departure
• Section 55: Power to refuse port clearance to vessels or permission for departure to other conveyance
• Section 56: Grant of port clearance or permission for departure
• Section 57: Grant of port clearance or permission for departure on security of agent
• Section 58: Power to cancel port-clearance or permission for departure
• Section 59: Exemption of certain classes of conveyance from certain provisions of this Chapter

VIII — GENERAL PROVISIONS AFFECTING CONVEYANCES AT CUSTOMS-STATIONS

• Section 60: Power to depute officers of customs to board conveyances
• Section 61: Officer to be received and accommodation to be provided
• Section 62: Officer’s power of access, etc
• Section 63: Sealing of conveyance
• Section 64: Goods not to be loaded or unloaded or water-borne except in presence of officer
• Section 65: Goods not to be loaded or unloaded or passed on certain days or at certain times
• Section 66: Goods not to be loaded or unloaded except at approved places
• Section 67: Power to exempt from sections 64 and 66
• Section 68: Boat-note
• Section 69: Goods water-borne to be forthwith landed or shipped
• Section 70: Goods not to be transshipped without permission
• Section 71: Power to prohibit plying of unlicensed cargo-boats
• Section 72: Plying of ships of less than one hundred tons
• Section 72A: Responsibilities of person in charge or master of a conveyance, agent and owner of the conveyance

X — CLEARANCE OF GOODS FOR HOME-CONSUMPTION

• Section 83: Clearance for home consumption
• Section 83B: Provisional release of imported goods
• Section 83C: Cargo Tracking System and e-Bilty mechanism

XI — WAREHOUSING

• Section 84: Application to warehouse
• Section 85: Form of application
• Section 86: Submission of post-dated cheque and indemnity bond
• Section 87: Forwarding of goods to warehouse
• Section 88: Receipt of goods at warehouse
• Section 89: Goods how warehoused
• Section 90: Warrant to be given when goods are warehoused
• Section 91: Access of customs officer to 8[*] warehouse
• Section 92: Power to cause packages lodged in warehouse to be opened and examined
• Section 93: Access of owner to warehoused goods
• Section 94: Owner’s power to deal with warehoused goods
• Section 95: Manufacture and other operations in relation to goods in a warehouse
• Section 96: Payment of rent and warehouse dues
• Section 97: Goods not to be taken out of warehouse except as provided by this Act
• Section 98: Period for which goods may remain warehoused
• Section 99: Power to remove goods from one warehouse to another in the same customs-station
• Section 100: Power to remove goods from one warehousing station to another
• Section 101: Transmission of account of goods to officers at warehousing station of destination
• Section 102: Remover may enter into a general bond
• Section 103: Goods on arrival at customs-station of destination to be subject to same laws as goods on first importation
• Section 104: Clearance of bonded goods for home-consumption
• Section 105: Clearance of warehoused goods for export
• Section 106: Clearance of warehoused goods for export as provisions, on a conveyance proceeding to foreign destination
• Section 107: Application for clearance of goods
• Section 108: Reassessment of warehoused goods when damaged or deteriorated
• Section 109: Reassessment on alteration of duty
• Section 110: Allowance in case of volatile goods
• Section 111: Duty on goods improperly removed from warehouse or allowed to remain beyond fixed time or lost or destroyed or taken as sample
• Section 112: Encashment of post-dated cheque
• Section 113: Noting removal of goods
• Section 114: Register of bonds
• Section 115: Power to remit duties on warehoused goods lost or destroyed
• Section 116: Responsibility of warehouse keeper
• Section 117: Locking of warehouses
• Section 118: Power to decide where goods may be deposited in public warehouse, and on what terms
• Section 119: Expenses of carriage, packing, etc. to be borne by owner

XII — TRANSSHIPMENT

• Section 120: Chapter not to apply to postal articles
• Section 121: Transshipment of goods without payment of duty
• Section 122: Superintendence of transshipment
• Section 123: Entry, etc., of transshipped goods
• Section 124: Transshipment of provisions and stores from one conveyance to another of the same owner without payment of duty
• Section 125: Levy of transshipment fees

XIII — TRANSIT TRADE

• Section 126: Chapter not to apply to baggage and postal articles
• Section 127: Transit of goods in the same conveyance
• Section 128: Transport of certain classes of goods subject to prescribed conditions
• Section 129: Transit of goods across Pakistan to a foreign territory
• Section 129A: Levy of transit fee

XIV — EXPORTATION OR SHIPMENT AND RELANDING

• Section 130: No goods to be loaded on a conveyance, till entry outwards or permission granted
• Section 131: Clearance for exportation
• Section 131A: Omitted(repealed)
• Section 132: Bond required in certain cases before exportation
• Section 133: Additional charge on goods cleared for export after port-clearance granted
• Section 134: Notice of non-loading or relanding and return of duty thereon
• Section 135: Goods relanded or transshipped from a conveyance returning to a customs- station or putting into another customs-station
• Section 136: Conveyance returning to customs-station may enter and land goods
• Section 137: Landing of goods during repairs
• Section 138: Frustrated cargo how dealt with

XIX — APPEALS AND REVISIONS

• Section 193: Appeals to Collector (Appeals)
• Section 193A: Procedure in appeal
• Section 194: Appellate Tribunal
• Section 194A: Appeals to the Appellate Tribunal
• Section 194B: Decision of appeals by the Appellate Tribunal
• Section 194C: Procedure of Appellate Tribunal
• Section 195A: Omitted(repealed)
• Section 195B: Deposit, pending appeal, of duty demanded or penalty levied
• Section 195C: Alternative dispute resolution (ADR)
• Section 196: Reference to High Court
• Section 196H: Exclusion of time taken for copy
• Section 196I: Transfer of certain pending proceedings
• Section 196J: Definitions

XIX-A — SETTLEMENT OF CASES

• Section 196K: Omitted(repealed)
• Section 196L: Omitted(repealed)
• Section 196M: Omitted(repealed)
• Section 196N: Omitted(repealed)
• Section 196O: Omitted(repealed)
• Section 196P: Omitted(repealed)
• Section 196Q: Omitted(repealed)
• Section 196R: Omitted(repealed)
• Section 196S: Omitted(repealed)
• Section 196T: Omitted(repealed)
• Section 196U: Omitted(repealed)

XV — SPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED OR EXPORTED BY POST

• Section 139: Declaration by passenger or crew of baggage
• Section 140: Determination of rate of duty in respect of baggage
• Section 141: Bona fide baggage exempt from duty
• Section 142: Temporary detention of baggage
• Section 143: Treatment of baggage of passengers or crew in transit
• Section 144: Label or declaration in respect of goods imported or exported by post 9[or by courier] to be treated as entry
• Section 145: Rate of duty in respect of goods imported or exported by post 9[or by courier]

XVI — PROVISIONS RELATING TO COASTAL GOODS AND VESSELS

• Section 146: Chapter not to apply to baggage
• Section 147: Entry of coastal goods
• Section 148: Coastal goods not to be loaded, until bill relating thereto is passed
• Section 149: Clearance of coastal goods at destination
• Section 150: Declaration concerning coasting vessel which has touched foreign port
• Section 151: Cargo book
• Section 152: Coastal goods not to be loaded or unloaded except at customs-port or coastal port
• Section 153: Coasting vessel to obtain written orders before departure
• Section 154: Application of certain provisions of this Act to coastal goods
• Section 155: Prohibition of the coastal trade of certain goods

XVI-A — APPLICATION OF THE CUSTOMS COMPUTERIZED SYSTEM AND AUDIT AND ACCESS TO DOCUMENTS

• Section 155-I: Unauthorized access to or improper use of the Customs Computerized System
• Section 155A: Application of the Customs Computerized System
• Section 155B: Access to the Customs Computerized System
• Section 155C: Registered users
• Section 155D: Registered users to be allocated unique user identifier
• Section 155E: Use of unique user identifier
• Section 155F: Cancellation of registration of registered user
• Section 155G: Customs to keep records of transmissions
• Section 155H: Confidentiality of information
• Section 155J: Interference with the Customs Computerized System
• Section 155K: Offences in relation to the security of or unauthorized use of unique user identifiers
• Section 155L: Audit or examination of records
• Section 155M: Requisition of documents
• Section 155N: Documents in foreign language
• Section 155O: Authorised officer may take possession of and retain documents and records
• Section 155P: Obstructing access, altering, concealing, destruction of record
• Section 155Q: Electronic exchange of information and authentication through the Customs Computerized System
• Section 155R: Correction of clerical errors

XVII — OFFENCES AND PENALTIES

• Section 156: Punishment for offences
• Section 156A: Proceedings against authority and persons
• Section 157: Extent of confiscation

XVIII — PREVENTION OF SMUGGLING - POWERS OF SEARCH, SEIZURE AND ARREST - ADJUDICATION OF OFFENCES

• Section 158: Power to search on reasonable ground
• Section 159: Persons to be searched may desire to be taken before gazetted officer of customs or Magistrate
• Section 160: Power to screen or X-Ray bodies of suspected persons for detecting secreted goods
• Section 161: Power to arrest
• Section 162: Power to issue search warrant
• Section 163: Power to search and arrest without warrant
• Section 164: Power to stop and search conveyances
• Section 165: Power to examine persons
• Section 166: Power to summon persons to give evidence and produce documents or things
• Section 167: Person escaping may be afterwards arrested
• Section 168: Seizure of things liable to confiscation
• Section 169: Things seized how dealt with
• Section 170: Procedure in respect of things seized on suspicion by the police
• Section 170A: Procedure in case of seizure of essential commodities
• Section 171: When seizure or arrest is made, reason in writing to be given
• Section 172: Power to detain packages containing certain publications imported into Pakistan
• Section 173: Procedure for disposal by High Court of applications for release of packages so detained
• Section 174: Power to require production of order permitting clearance of goods imported or exported by land
• Section 175: Power to prevent making or transmission of certain signals or messages
• Section 176: Power to station officer in certain factories
• Section 177: Restriction on the possession of goods in certain areas
• Section 178: Punishment of persons accompanying a person possessing goods liable to confiscation
• Section 179: Power of adjudication
• Section 179A: Omitted(repealed)
• Section 180: Issue of show-cause notice before confiscation of goods or imposition of penalty
• Section 181: Option to pay fine in lieu of confiscated goods
• Section 182: Vesting of confiscated property in the Federal Government
• Section 183: Levy of penalty for departure without authority or failure to bring-to
• Section 184: Power to try summarily
• Section 185: Special Judges
• Section 185A: Cognizance of offences by Special Judges
• Section 185B: Special Judge, etc. to have exclusive jurisdiction
• Section 185C: Provisions of Code of Criminal Procedure,1898, to apply
• Section 185D: Transfer of cases
• Section 185E: Place of sittings
• Section 185F: Appeal to Special Appellate Court
• Section 185G: Persons who may conduct prosecution etc
• Section 186: Detention of goods pending payment of fine or penalty
• Section 187: Burden of proof as to lawful authority etc
• Section 187A: Presumption of legal character of vehicle
• Section 188: Presumption as to documents in certain cases
• Section 189: Notice of conviction to be displayed
• Section 190: Power to publish conviction
• Section 191: Imprisonment may be of either description
• Section 192: Duty of certain persons to give information

XX — MISCELLANEOUS

• Section 197: Customs control over conveyances and goods
• Section 198: Power to open packages and examine, weigh or measure goods
• Section 199: Power to take samples of goods
• Section 200: Owner to make all arrangements and bear all expenses
• Section 201: Procedure for sale of goods and application of sale proceeds
• Section 202: Recovery of Government dues
• Section 202A: Levy of surcharge
• Section 202B: Reward to officers and officials of Customs and law Enforcement Agencies
• Section 203: Wharfage or storage fees
• Section 203A: Power to authorize expenditure
• Section 204: Issue of certificate and duplicate of customs document
• Section 205: Amendment of documents
• Section 206: Correction of clerical errors, etc
• Section 207: Customs-house agents to be licensed
• Section 208: Person to produce authority if required
• Section 209: Liability of principal and agents
• Section 210: Liability of agent appointed by the person-in-charge of a conveyance
• Section 211A: Access to the premises and records by the officers of Customs
• Section 212: Regulation of business in gold, etc
• Section 212A: Authorized economic operator programme
• Section 212B: Advance Ruling
• Section 213: Recovery of money upon certain documents
• Section 214: Remission of duty and payment of compensation to the owner in certain cases
• Section 215: Service of order, decision, etc
• Section 216: No compensation for loss or injury except on proof of neglect or willful act
• Section 217: Protection of action taken under the Act
• Section 218: Notice of proceedings
• Section 219: Power to make rules
• Section 219A: Power to enter into mutual legal assistance agreements on customs matters
• Section 220: Omitted(repealed)
• Section 221: Savings
• Section 221-A: Validation
• Section 222: Removal of difficulties
• Section 223: Officers of Customs to follow Board’s orders, etc
• Section 224: Extension of time limit
• Section 225: Establishment of Customs Command Fund (CCF)
• Section 226: Digital Enforcement Station