FBR Preventive Officer key terms

A customs duty calculated as a percentage of the value of the imported goods rather than as a fixed amount per unit. The declared or assessed customs value therefore directly determines the tax payable.

A customs duty charged as a fixed sum per unit of goods, such as a set amount per kilogram or per litre, regardless of the item's price. It is simpler to apply but ignores fluctuations in market value.

The monetary worth assigned to imported goods for the purpose of levying ad valorem duties. It is normally the transaction value, adjusted for freight, insurance and other prescribed additions where the law requires.

The prescribed declaration filed by an importer or clearing agent giving details of imported goods, their value, quantity and duty payable. Its assessment and clearance by customs authorises lawful removal of the consignment.

A document issued by a carrier acknowledging receipt of goods for shipment and serving as a contract of carriage and, when negotiable, as a document of title. Customs officers examine it to verify shipment particulars.

A list of all cargo carried by a vessel, aircraft or vehicle, showing consignments, marks, numbers and consignees. Customs compares the manifest with declarations to detect short-landed or undeclared goods.

The illegal import or export of goods, or their movement across a border, in evasion of customs duties, prohibitions or other statutory controls. It is punishable under customs law and may also attract criminal liability.

A licensed storage place where imported goods may be kept before duty is paid, under customs control and against a security bond. Duty becomes payable when the goods are cleared for home consumption.

A refund of customs duty or taxes paid on imported inputs when the goods made from them, or the imported goods themselves, are subsequently exported. It supports export competitiveness and prevents double taxation.

The movement of goods through a country's territory en route to another destination, usually under customs control and bond so that duties are not collected locally. Proper documentation prevents diversion into the domestic market.

A relationship comparing two quantities of the same kind, and the statement that two such relationships are equal. Problems are solved by cross-multiplication or by reducing both sides to a common unit.

A fraction or ratio expressed as a part of one hundred. Converting between fractions, decimals and percentages is a basic skill needed for duty rates, mark-ups, discounts and data interpretation questions.

The sum of a set of quantities divided by the number of quantities, also called the arithmetic mean. It is used to summarise data and to solve problems involving combined groups or replacement of items.

Interest computed only on the original principal for the whole period, using the formula principal times rate times time divided by one hundred. It does not compound, so each period earns the same amount.

Interest calculated on the principal plus previously accumulated interest, so the amount grows geometrically. It is found by subtracting the principal from the principal multiplied by one plus the rate raised to the number of periods.

A form of deductive argument with two premises and a conclusion, where the conclusion follows necessarily from the premises if they are true. Venn diagrams are a common method for testing validity.

Reasoning that moves from general premises to a specific conclusion that must follow if the premises are true. Its conclusions contain no new information beyond what the premises already imply.

Reasoning that draws a general conclusion from particular observations or examples. The conclusion is probable rather than certain, so it can be strengthened or weakened by further evidence.

An error in reasoning that makes an argument invalid or weak, even if its conclusion happens to be true. Examples include attacking the person instead of the argument and assuming what is to be proved.

A comparison that identifies a relationship between one pair of items and applies the same relationship to another pair. Analogy questions test the ability to detect patterns of meaning, function or order.

The task of identifying the rule governing a sequence of numbers, letters or figures and predicting the next or missing element. Rules may involve differences, multiples, alternation or position-based patterns.

Basic freedoms guaranteed to citizens by the Constitution, such as equality before law, freedom of speech and protection from arbitrary arrest. Courts can enforce them, and laws inconsistent with them are void to that extent.

The supreme written law establishing a state's institutions, distributing powers between them and limiting government authority. All other laws must conform to it, and amendments follow a prescribed special procedure.

The principle that everyone, including government officials, is subject to the same law applied equally and fairly. It requires published laws, impartial courts and no punishment except for a breach of law.

A system of government in which power is constitutionally divided between a central authority and regional units, each exercising defined powers. Disputes over competence are usually settled by a constitutional court.

A law-making body with two houses, typically one representing the population and one representing regions or units. Both houses must usually pass legislation, and they may differ in composition and powers.

The effort of a qualified scholar to derive a legal ruling from the primary sources of Islamic law by reasoned interpretation. It applies where texts are not explicit and requires recognised competence in jurisprudence.

The consensus of qualified Muslim jurists of a particular era on a legal question. It is accepted as a secondary source of Islamic law after the Quran and Sunnah and settles matters not explicitly decided in the texts.

Analogical reasoning in Islamic law, extending a ruling from an original case to a new case because they share the same effective cause. It is applied only where no clear text or consensus exists.

An obligatory annual alms payment on qualifying wealth held for a lunar year, at a fixed rate, given to specified categories of needy recipients. It is one of the five pillars of Islam and purifies lawful earnings.

The minimum threshold of wealth a Muslim must hold before zakat becomes due, set in the Sunnah for gold, silver, livestock and trade goods. Wealth below this level is exempt from the obligatory alms.

The sayings, actions and tacit approvals of the Prophet Muhammad, preserved in hadith literature. It is the second primary source of Islamic law after the Quran and explains and elaborates its commands.

The process by which green plants use sunlight, water and carbon dioxide to produce glucose and release oxygen, with chlorophyll as the pigment that absorbs light. It is the basis of most food chains.

The release of energy from glucose inside living cells, either with oxygen or without it, producing carbon dioxide and water in aerobic cases. It is the opposite of photosynthesis in terms of gas exchange.

A community of living organisms interacting with one another and with their non-living surroundings such as soil, water and climate. Energy flows through it while nutrients are recycled among its components.

The warming of the Earth's surface caused by gases such as carbon dioxide and methane trapping outgoing infrared radiation. Human emissions have intensified it, contributing to climate change.

A region of the upper atmosphere rich in ozone that absorbs most harmful ultraviolet radiation from the sun. Its depletion by certain industrial chemicals increases risks to human health and crops.

A computer's volatile working memory, holding programs and data currently in use so the processor can read and write them quickly. Its contents are lost when power is switched off.

Non-volatile memory whose contents are written during manufacture or by special means and normally cannot be altered by ordinary programs. It stores firmware such as the instructions that start a computer.

System software that manages hardware resources, files, memory and processes, and provides services to application programs. It also acts as the interface between the user and the machine.

Any software deliberately designed to damage, disrupt or gain unauthorised access to a computer system, including viruses, worms, ransomware and spyware. Antivirus tools and cautious browsing reduce the risk.

A fraudulent attempt, usually by email or a fake website, to trick a person into revealing passwords, card numbers or other sensitive data. Verifying the sender and the web address helps avoid it.