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Federal Board of Revenue (FBR) has made it binding on all imported cargo entered in the customs area for clearance to be accompanied by a copy of packing list and invoice.
Earlier, Federal Board of Revenue had temporarily relaxed the provision added vide SRO No.198(I)/2005, dated 28.02.2005 to the Customs Rules, 2001, whereby all imported cargo entered in the customs area for clearance was to be accompanied with a copy of packing list and invoice. The relaxation had been granted through a board letter No.3(1)L&P/05 dated 20.05.2006. However, the issue has been re-examined recently in consultation with the Chamber of Commerce & Industry and Clearing Agents Associations and it has been decided to withdraw the above said letter of the board.
As a result, provision of Sub-chapter-I of Chapter XVIII of Customs Rules, 2001 shall become operational for all categories of goods except the old and used motor vehicles imported under various schemes; iron, steel and aluminum scrap; unpack bulk cargo like coal and raw cotton; goods imported under DTRE scheme; imports under section 22 of the Customs Act, 1969; old and used machinery; bulk imports of petrochemical; and defence cargo. The provision of sub-chapter-I of Chapter XVIII shall apply w.e.f. 05.10.2009. The importers have been advised to make arrangements with their foreign exporters to make sure that invoice and packing list are kept inside the containers of import.