The importer is supposed to submit four copies of the CusDec (ie’ Warrant copy, Delivery copy, Exchange copy and Parties copy) as stipulated in the Gazette Notification published under Section 47 of the Customs Ordinance and Cusdec should be submitted along with the following supportive documents
In addition to the above documents following documents should be submitted as and when required according to the goods imported.
When there are number of commodities entered in a single CusDec and classified under various HS codes, the relevant unit should be decided on the basis of the commodity or which the highest amount of duty and the other levies are payable.
Section 12, 43 and Schedule “B” under the ordinance requires the Customs to enforce all the restrictions and prohibitions in force in terms of any other law at the time of importation of the goods. As a result of these very wide provisions, Customs has to enforce over 33 Acts, Enactments and Ordinances currently in force. The first and foremost out of these is, “the Import and Export Control Act No. 01 of 1969”
Classification of the goods will be done by the appraisers in each unit and will be satisfied by the SC in each unit. If there is any dispute between Customs Department officers and the importer, the matter will be referred to the Nomenclature Committee. If the importer is dissatisfied with the decision given by the Nomenclature Committee, it can be referred to WCO.
Valuation of the goods will be done by the appraisers in each unit and will be satisfied by the SC in each unit. If there is any doubt about the value, the appraiser of the SC can refer the declaration to Valuation Branch for the valuation of the goods.