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Sectio n heade r Sectio n heade r

SIGNIFCANCE OF CUSTOMS LAWS IN SUPPLY CHAIN By Ch. Sakhi Muhammad Sr. Instructor Pakistan SIGNIFCANCE OF CUSTOMS LAWS IN SUPPLY CHAIN By Ch. Sakhi Muhammad Sr. Instructor Pakistan Customs Lahore

Contents 1 Supply Chain Road Map & Requirement 2 Main Entities 3 Logistics & Contents 1 Supply Chain Road Map & Requirement 2 Main Entities 3 Logistics & Customs 4 Customs Laws

Supply Chain Road Map 1 Supply Chain Road Map 1

Supply Chain Security Requirement 1 From Traditional “Single Point” to “End-to-End” Traditional Working Of Supply Chain Security Requirement 1 From Traditional “Single Point” to “End-to-End” Traditional Working Of Export Traditional Working Of Import Single Point Services by Customs at Export & import location.

Supply Chain Security Requirement 1 From Traditional “Single Point” to “End-to-End” Expanding to Transit Supply Chain Security Requirement 1 From Traditional “Single Point” to “End-to-End” Expanding to Transit Port Intervention Adding intervention at transit port.

Supply Chain Security Requirement 1 From Traditional “Single Point” to “End-to-End” Securing Full Transport Supply Chain Security Requirement 1 From Traditional “Single Point” to “End-to-End” Securing Full Transport Legs Securing the full maritime portion

Supply Chain Security Requirement 1 From Traditional “Single Point” to “End-to-End” End-to-End Supply Chain Supply Chain Security Requirement 1 From Traditional “Single Point” to “End-to-End” End-to-End Supply Chain Security Solution Securing the entire supply chain from end-to-end

Main Entities 2 Shipper/Consignor: An entity (individual/firm) that sends freight. Consignee: An entity that Main Entities 2 Shipper/Consignor: An entity (individual/firm) that sends freight. Consignee: An entity that receives the freight. Shipment is transacted between consignor and consignee. Carrier: Transports the shipment. (Freight Forwarder, 3 PLS, NVOCC, etc )

Logistics & Customs 3 Logistics of moving goods through Customs or more efficiently processing Logistics & Customs 3 Logistics of moving goods through Customs or more efficiently processing documentation associated with crossborder trade Changing Role Of Customs Role Of Technology Can play major role in SCM, Specially when the customer requires accurate products On right time & place On low cost

Customs Laws 4 Evaluation Of Customs: Customs Function Framework of Standards Security (terrorism – Customs Laws 4 Evaluation Of Customs: Customs Function Framework of Standards Security (terrorism – shifting focus to entire supply chain) Economic Development (trade, investment) Protection of Society (health & safety) Protection of Economic Interests Revenue Collection of Import Taxes (domestic industries)

4 Customs Laws The goal of government-authorities is to institutionalize the procedures to protect 4 Customs Laws The goal of government-authorities is to institutionalize the procedures to protect the global trade supply chain. Security is Central policy priority for customs. Customs are the primary national authorities that ensure the control of all goods entering and leaving the customs territory Customs Plays an important role in collection the duties and taxes according to their Law.

4 Customs Laws (i) Introduction: Customs laws, rules and regulations are fiscal statutes/ laws 4 Customs Laws (i) Introduction: Customs laws, rules and regulations are fiscal statutes/ laws which deal with the collection & protection of Customs duties & other allied taxes chargeable on importation/exportation of foreign origin goods to generate the legitimate revenue of the State.

4 § (ii) Objectives § § Customs Laws § § To levy, charge and 4 § (ii) Objectives § § Customs Laws § § To levy, charge and imposition of customs duties and other allied taxes. To provide substantive and procedural laws to facilitate the foreign trade. To facilitate the exemptions , temporary Imports, Export oriented manufacturing Bonds and DTRE To extend exemptions under regional agreements under WTO laws e. g. SEPTA, SAFTA, FTA China etc…

4 § (iii)- TERMS USED UNDER CUSTOMS LAWS. AGENT: - CUSTOM HOUSE AGENT §Eligibility; 4 § (iii)- TERMS USED UNDER CUSTOMS LAWS. AGENT: - CUSTOM HOUSE AGENT §Eligibility; Pakistani, age 21 years, graduate, not convicted, test by DOT. §Security; Saving certificates i) Rs. 300, 000 for one Customs customs station Laws ii) Rs. 700, 000 for countrywide §Responsibilities. §Legal actions against the clearing agent.

4 (iv)-CARRIER §The person goods; §In charge of ; actually transporting or or Customs 4 (iv)-CARRIER §The person goods; §In charge of ; actually transporting or or Customs §Responsible for operation Laws means of transport; or §the owner of Transport. §Bonded/ Private Carrier of the

V)- COASTAL GOODS 4 §Goods transported in a vessel from one port in Pakistan V)- COASTAL GOODS 4 §Goods transported in a vessel from one port in Pakistan to another. §Does not include imported goods on which Customs Duty has not been paid Customs Laws

(vi)- CONVAYANCE 4 Customs Laws § Transport used for carrying goods or passengers, such (vi)- CONVAYANCE 4 Customs Laws § Transport used for carrying goods or passengers, such as a vessel, aircraft, vehicle or animal. § “goods” means all movable goods and includes; Conveyances, stores and materials, baggage, currency and negotiable instruments.

4 (vii)-BOAT NOTE- Section 68 § A document granted to cover any boat carrying 4 (vii)-BOAT NOTE- Section 68 § A document granted to cover any boat carrying goods from or to ship or to a ship for loading. § Absence of boat note- the goods are to be seized as improperly water born or as smuggled goods. Customs § Water borne goods to be shipped Laws or discharged from vessel in presence of an officer of Customs. 19

4 Viii)- CUSTOMS PORTS § Customs § Laws the places which alone shall be 4 Viii)- CUSTOMS PORTS § Customs § Laws the places which alone shall be the clearance of goods imported or to be exported. (ix)- CUSTOMS AREA / STATION / WAREHOUSE Area keeping imported/exported goods before clearance. § Proper places in any customs-station for loading & unloading of goods (e. g. wharf). 20

4 § (x)-DOCUMENTS Goods Declaration (GD), IGM/EGM, B/L, AWB, invoice/PL, data/information recorded, catalogue/Literature, L/C, 4 § (x)-DOCUMENTS Goods Declaration (GD), IGM/EGM, B/L, AWB, invoice/PL, data/information recorded, catalogue/Literature, L/C, Bill of Exchange etc. . Customs Laws § § (xi)-Pakistan customs waters The waters extending into the sea to a distance of 12 nautical miles from the coast of Pakistan. Purposes; police, revenue, public health and fisheries. 21

(xii)- EXPORT MENIFEST(EGM) 4 § Section 53 – Manifest specifying all goods to be (xii)- EXPORT MENIFEST(EGM) 4 § Section 53 – Manifest specifying all goods to be exported. Customs Laws § All goods and stores entered in the import manifest. § Delivery of bill of export / GD or other requisite documents. 22

4 (xiii)- IMPORT MENIFEST(IGM) § Section; 43 - Fixed place on which import manifest 4 (xiii)- IMPORT MENIFEST(IGM) § Section; 43 - Fixed place on which import manifest is delivered by the Master to the Customs. § Where no such place is fixed the Customs Master within 24 hours after arrival Laws shall deliver an import manifest to Customs 23

(xiv)- Master, person & person in charge. 4 • • Customs Laws any person, (xiv)- Master, person & person in charge. 4 • • Customs Laws any person, except a pilot or harbor master, any person having command or charge of such vessel. • Person in charge -- master, commander or pilot incharge of the aircraft, conductor, guard of the train , driver/ any person having control of the conveyance. 24

4 (xv)- Principal • Owner of the goods, • Person primarily responsible for making 4 (xv)- Principal • Owner of the goods, • Person primarily responsible for making a declaration under the Customs Act 1969. Customs • Laws The person in-charge of the conveyance, carrier, custodian of cargo, and the terminal operator. 25

(xvi)- 4 Goods Declaration (GD) i) Home Consumption (HC) ii) Into Bond (IB) iii) (xvi)- 4 Goods Declaration (GD) i) Home Consumption (HC) ii) Into Bond (IB) iii) Ex- bond (EB) (xvii)- Clearance for exportation(section 131) Customs Laws - filing a GD, assessed and paid his liability of duty & taxes and other charges, if any. - The claim of duty drawback calculated and reflected in the GD or Pa. CCS. 26

(xviii)-Frustrated Cargo- Section 138 4 • Goods brought into a customsstation by reason of (xviii)-Frustrated Cargo- Section 138 4 • Goods brought into a customsstation by reason of inadvertence , misdirection or untraceability of consignee. (xix)-TRANSHIPMENT Sections 120 -125. Customs • Does not to apply to postal articles. Laws • Transshipment of goods without payment of duty. • Superintendence of transshipment. • Entry, etc. , of transshipped goods. • Levy of transshipment fees. 27

(xx)-TRANSHIPMENT 4 Sections 120 -125. • Does not to apply to postal articles. • (xx)-TRANSHIPMENT 4 Sections 120 -125. • Does not to apply to postal articles. • Transshipment of goods without payment of duty. • Superintendence of transshipment. Customs Laws • Entry, etc. , of transshipped goods. • Levy of transshipment fees. 28

(xxi)-TRANSIT TRADE 4 Sections 126 -129 • Chapter not to apply to baggage and (xxi)-TRANSIT TRADE 4 Sections 126 -129 • Chapter not to apply to baggage and postal articles. • Transit of goods in the same conveyance. Customs Laws • Transport of certain classes of goods subject to prescribed conditions. • Transit of goods across Pakistan to a foreign territory. 29

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