FBR Customs Inspector flashcards

31 cards. Read the term and the definition here. The deck at the top of this page is optional.

Transaction value

The primary customs valuation method under section 25 of the Customs Act 1969, being the price actually paid or payable for the imported goods, adjusted for freight, insurance and prescribed additions.

Regulatory duty

A duty levied under section 18(3) of the Customs Act in addition to customs duty, computed on the same customs value and not included in the value base itself.

DIRBS

Pakistan Telecommunication Authority's Device Identification, Registration and Blocking System, which blocks non-compliant mobile handsets; imported devices need IMEI registration before activation on local networks.

Goods declaration

The electronic declaration of imported goods filed by the importer through WeBOC or the Pakistan Single Window, stating PCT code, value, quantity and the claimed SRO exemption.

Section 32A

Provision of the Customs Act 1969 that penalises misdeclaration of description, quantity or value, attracting a penalty plus confiscation of the goods involved.

Collector (Appeals)

The first appellate authority under the Customs Act; an aggrieved person appeals within 30 days, and the Collector may confirm, modify, set aside or remand the order.

SRO exemption

A notification under section 19 granting exemption or concession to specified goods or persons; it is read strictly, must be cited in the declaration, and cannot be extended by analogy.

Provisional assessment

Assessment under section 26 where value or classification is in doubt, allowing release against security with final assessment made once the doubt is resolved.

Active Taxpayer List

FBR's published list of persons who have filed their return and paid due tax; inclusion as a filer lowers withholding rates and enables specified transactions.

PSID

Payment Slip ID generated on the IRIS portal for depositing tax through the FBR e-Payment system via 1Link banks or ATMs; the CPR confirms credit.

Section 161 liability

A withholding agent who fails to deduct or deposit tax is personally liable to pay the amount, plus default surcharge and penalty under the Ordinance.

Input tax adjustment

Deduction of tax paid on purchases from output tax, admissible only against a valid tax invoice from a registered supplier and reported in the monthly return.

Point of Sale integration

Requirement for tier-1 retailers to connect invoicing with FBR's POS system, issuing QR-coded invoices; non-integration attracts penalty and higher withholding.

Federal Excise Duty

A levy under the Federal Excise Act 2005 on specified goods and services in the First Schedule, often charged on retail price and generally not input-adjustable.

Zero-rating

Treatment of exports and Fifth Schedule supplies at 0% sales tax, allowing the supplier to claim a refund of input tax rather than adjust it against output.

Export Facilitation Scheme

A scheme allowing duty-free import of inputs against a licence with fixed input-output ratios and a time-bound export obligation; default triggers duty recovery and penalty.

Track and Trace System

FBR's system requiring notified goods such as tobacco, sugar, cement and beverages to carry unique tax stamps verified electronically to detect illicit production.

Green channel

A WeBOC risk-management lane in which consignments are cleared without physical examination but remain subject to post-clearance audit.

Transhipment

Movement of goods between ports under customs control without payment of duty, requiring a permit, identification of goods and re-export within the permitted period.

Federal Tax Ombudsman

An authority under the FTO Ordinance 2000 that investigates maladministration by tax authorities and recommends relief; recommendations are not binding but are reported to the President.

ADR section 47A

Alternative Dispute Resolution provision allowing settlement of a customs or sales tax dispute through an FBR-constituted committee, with the taxpayer withdrawing the pending appeal.

Customs Appellate Tribunal

The second appellate forum hearing appeals from the Collector (Appeals); its decisions bind the department and can be challenged only by reference to the High Court on a question of law.

Efficiency and Discipline Rules

The 1973 rules governing misconduct proceedings against civil servants, requiring a charge sheet, inquiry and show-cause notice before a major penalty is imposed.

Customs value base

The CIF-based value on which customs duty is computed; sales tax at import is then applied on the value plus customs duty and regulatory duty.

Section 148 advance tax

Income tax collected at the import stage as an advance against the importer's final liability, adjustable where the importer appears on the Active Taxpayer List.

Baggage Rules 2006

Rules setting the duty-free allowance and rates for passengers' personal effects; commercial quantity in baggage is treated as an import requiring a regular declaration.

Section 25A valuation

Provision allowing the officer to doubt a declared value using databases and valuation rulings, with a hearing required before the value is enhanced.

Auction proceeds

Under the Auction Rules, sale proceeds of unclaimed or confiscated goods are applied first to duty and charges, with the balance payable to the owner on claim.

Minimum tax section 113

A separate charge on certain persons whose tax payable falls below a threshold; it is not a final discharge unless the section expressly says so.

Advance tax section 147

Quarterly instalments of income tax based on estimated turnover and last assessed tax; a shortfall attracts default surcharge under section 205.

Authorised Economic Operator

A trade-facilitation status granted to compliant traders, providing faster clearance and fewer examinations, based on compliance history and financial soundness.