FBR Customs Inspector key terms

The monetary worth of imported goods used as the base for calculating customs duty, normally the transaction value actually paid or payable, adjusted for freight, insurance and specified additions or deductions.

The primary valuation method under the WTO Valuation Agreement, being the price actually paid or payable for goods when sold for export to the importing country, subject to adjustments and conditions prescribed in law.

The value determined under the Customs Act on which customs duties, sales tax and regulatory duties are computed at the time of clearance of imported or exported goods.

An internationally standardized numerical classification of traded goods, maintained by the World Customs Organization, that determines the tariff heading and applicable duty rate for a product.

The schedule to the Customs Act 1969 listing tariff headings and the rates of customs duty applicable to imported goods, read together with any applicable notifications granting exemptions or concessions.

A notification issued by the federal government under delegated powers in a statute, used to grant exemptions, concessions or special procedures, and binding once published in the official Gazette.

The electronic or prescribed form filed by an importer or exporter declaring particulars of goods, value, classification and origin, which forms the basis for assessment, examination and clearance by Customs.

Pakistan Customs' web-based one-customs clearance system through which declarations, assessments, duty payments and release orders are processed electronically for imports and exports.

A transport document issued by a carrier acknowledging receipt of goods for shipment, evidencing the contract of carriage and serving as a document of title for the consignment.

The declaration filed for export of goods containing details such as exporter, destination, value and quantity, used by Customs to assess and permit the export consignment.

A refund of customs duty, and related taxes, paid on imported inputs used in the manufacture of goods that are subsequently exported, subject to prescribed conditions and rates.

A scheme allowing exporters to import raw materials and inputs duty-free or at concessional rates for use in export production, with obligations to account for consumption and export the finished goods.

A regulatory system requiring specified goods such as tobacco, sugar, cement and petroleum products to carry tax stamps or unique identifiers enabling monitoring of production, movement and tax payment.

The Device Identification, Registration and Blocking System that registers mobile devices by IMEI and blocks unregistered or non-compliant handsets from operating on local mobile networks.

The unique 15-digit identifier assigned to a mobile handset, used by DIRBS and customs authorities to verify lawful import and registration of devices.

An additional duty levied on specified imported goods under the Customs Act to regulate imports, protect domestic industry or manage the balance of payments, charged in addition to normal customs duty.

The illegal import or export of goods, or evasion of duties, by concealment, misdeclaration, false documentation or movement outside authorized customs routes and checkpoints.

The formal taking into custody by customs officers of goods, vehicles or documents suspected of being liable to confiscation under the Customs Act, followed by prescribed legal proceedings.

The legal forfeiture of seized goods, vehicles or other property to the state following adjudication, where the goods are found liable under the Customs Act.

The quasi-judicial process in which a customs officer of competent jurisdiction decides a show cause notice, determines liability and imposes penalties or confiscation after hearing the parties.

A formal written notice issued to a person alleging a contravention and requiring them to explain why duty, penalty or confiscation should not be imposed, setting out the grounds and evidence relied on.

A statutory remedy allowing an aggrieved person to challenge an order of a customs officer before the appellate forum prescribed under the Customs Act, within the specified limitation period.

A mechanism under the tax and customs laws enabling disputes to be settled through a committee or mediator, with an agreement that is binding and generally not appealable once accepted.

An independent statutory authority that investigates complaints of maladministration by tax and customs officials, recommends corrective action and may direct redressal within its jurisdiction.

A list maintained by the tax authority of persons who have filed their income tax returns and met prescribed conditions, entitling them to lower withholding rates and other benefits.

Tax deducted or collected at source by a designated person on specified transactions such as salaries, contracts, imports and services, and deposited with the government as advance or final tax.

The prescribed annual statement filed by a taxpayer declaring income, deductions, tax liability and payments, which must be submitted by the due date to remain compliant.

The electronic facility, provided through the tax authority's portal and linked banks, for paying customs duties, sales tax, federal excise duty and income tax online and generating payment receipts.

An indirect tax levied on the supply of taxable goods and services and on imports, generally charged as a percentage of value and collected at each stage of the supply chain.

The mechanism allowing a registered person to deduct sales tax paid on purchases of taxable inputs from the tax due on output supplies, subject to documentary and procedural conditions.

The periodic statement filed by a registered person with the tax authority disclosing output tax, input tax, adjustments and net payable or refundable amount for the tax period.

The requirement for certain retailers to connect their invoicing systems with the tax authority's central database so that each sale is reported in real time and tax is verified electronically.

A duty imposed on the manufacture or import of specified goods and on certain services listed in the relevant schedule, generally calculated on value or retail price.

The principal statute governing customs in Pakistan, covering levy and collection of duties, clearance procedures, valuation, offences, penalties, appeals and related matters.

Subordinate legislation made under the Customs Act prescribing detailed procedures for clearance, warehousing, transit, valuation, refunds and other operational matters.

The movement of goods under customs control from one border point to another through national territory, or across it to a third country, under bond and prescribed safeguards.

A licensed storage facility where imported goods may be kept without payment of duty until cleared for home consumption or re-exported, under customs supervision and security.

International standards on anti-money laundering and combating financing of terrorism, including trade-based money laundering controls that customs authorities implement through risk profiling and declaration checks.