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Regulation for Pakistan 001/09

26th Nov 2009

Import cargo into Pakistan: Placement of packing lists and commercial invoices inside the container made compulsory



The Federal Bureau of Revenue (FBR) in Pakistan published a decision, with the
declaration provisions of the SRO.450 (I) 2001, that all import cargo shall be
accompanied with a copy of the packing list and commercial invoice(s). This is valid
for all import cargo entering the customs area for clearance, and shall be handled in
the following manner.

In case of containerized full container load (FCL) cargo, the documents shall be
taped on the inner side of the door of the container.

In case of one consignment in multiple containers, each container shall have such
documents pertaining to its goods inside the container, taped on the inner side of the

Furthermore, for consolidated cargo and less than container load (LCL) cargo the
documents shall be visibly attached to the goods or package. Each such container
shall also have a consolidated packing list pertaining to its goods taped on the inner
side of the door of the container.

The published law requires, that all shippers have to certify that the goods declared
in the accompanied packing list and the commercial invoice(s) have been placed
inside the container and that the container has been sealed.

The customs authorities in Pakistan require that the packing list and the commercial
invoice(s) in order to verify the contents and the value of the consignment for the
purpose of applying the correct custom duties and taxes etc.

For all break bulk and bulk cargo, the documents need to be handed over to customs
by the consignee on entry of conveyance into the customs area.

Following goods are excluded from the law:
· Old and used motor vehicles imported under various schemes
· Iron, steel and aluminum scrap
· Unpacked bulk cargo i.e., 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 petrochemicals
· Defense cargo

Failing to abide by this new law might attract customs’ fines up to PKR 25’000.-

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