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Customs Basics

Customs Basics

Before registration and undertaking of various customs procedures, it is recommended that persons should familiarize themselves with all the basic concepts pertaining to these processes. A basic understanding of these concepts would not only ensure that the tasks are performed easily but also in the prescribed manner.

Functions of Pakistan Customs

Pakistan Customs is tasked with ensuring that following tasks are performed in the legal prescribed manner:

  • Import & Export of legitimate cargo
  • Trade Facilitation
  • Trade Regulator
  • Preventive (Control of contraband Goods)
  • Revenue Collection

Basic terminology


"account" means all books, records, correspondence, bank and other financial statements;


"Act" means the Customs Act, 1969 (IV of 1969);

appropriate officer

"appropriate officer" includes officers superior to an appropriate officer;


"Collector", "Additional Collector", "Deputy Collector" and "Assistant Collector", respectively, means Collector of Customs, Additional Collector of Customs, Deputy Collector of Customs and Assistant Collector of Customs appointed under section 3 of the Act in relation to an area of his jurisdiction;


"duties" includes customs-duty leviable under the First Schedule to the Customs Act, 1969;


"importer" means a person who imports goods;

Pakistan Customs Computerized System Customs Computerized System

"Pakistan Customs Computerized System Customs Computerized System" means the Customs Computerized System as defined in clause (ia) of section 2 of the Customs Act, 1969 (IV of 1969);


"vehicle" means a motor-car, motor-cycle, van, microbus, bus, pick-up, jeep, truck, self-driven caravan and tractor with trailer or semi-trailer or caravan.

For further information and clarification on various Customs concepts, kindly refer to the:

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