Most are unaware that Customs is an organizational setup whose task is more than checking of passenger baggage at airports. The aforementioned being one of the several duties of Customs personnel, the job description is diverse and is geared at safeguarding the financial and commercial stakes of the State.
Customs is a multipurpose force of any organized setup serving the dual purpose of prevention and facilitation. Prevention, in that, entry or exit of goods deemed detrimental in any manner to the State are controlled and facilitation by way of removing impediments related to international trade. Customs is a functional arm of the Ministry of Finance and Commerce where policies of the State are executed tangibly. While policies are framed with the objective of enhancing or reducing the inflow of goods across borders, Customs enables materialization through on-field execution.
Several regions are demarcated as Custom ports or stations which are designated areas for the entry or exit of goods. The transaction of goods across borders is otherwise not permissible unless the same are imported or exported from the designated Customs stations. Customs is a revenue collecting agency which charges, levies and collects custom duties, sales tax and income tax on imports and other related taxes (where-ever applicable). Countries which are signatories of the World Trade Organisation including Pakistan charge duties on goods as prescribed in an international tariff statute called the Harmonised System. The Harmonised System Codes enable classification of goods according to their description or use and specify the tariff rate of duties chargeable thereon. Customs personnel use this System to charge the same on the import of goods into the country and in this manner collect valuable State revenue.
Exports are thoroughly regulated by Customs. For the facilitation of exporters, governments prescribe rebate concessions which are provided as an incentive for the growth and development of export oriented industries. Such incentives are not just specific to the arena of exports, but where the government intends to bolster local industry, duty concessions or exemptions are prescribed and Customs is instrumental in ensuring that such goods are cleared in accordance with the desired objectives of the State.…
