The Federal Board of Revenue (FBR) ordered all field formations of Customs on Thursday to implement the 7,575 item specified standard units of quantity/measurement (UoM).
The FBR released a customs general order (CGO) 5 of 2022 in this regard on Thursday.
The FBR has instructed all field formations of Customs to adopt the standard units of quantity/measurement (UoM) expressed in the CGO’s Annex-I in order to carry out the authority granted by Section 223 of the Customs Act of 1969 and to replace Customs General Order No. 15/2019, which was issued on September 13, 2019.
In order to maintain uniformity and enhance the collection, comparison, and analysis of trade statistics as well as the facilitation of trade, based on the Harmonized System, the Units of Measurement have been reviewed in light of recommendations from the World Customs Organization (WCO) and international/national trading practises. To achieve these goals, two columns have been created: one for statistics purposes and the other for assessment purposes.
The Pakistan Customs Tariff has undergone some addition, deletion, and new PCT code development as a result of the implementation of the HS-2022 version. As a result, Annex-I to the CGO contains an updated PCT Code-wise UoMs that takes these modifications into account. The common units of measurement are Carat weight in kilogrammes (kg) (carat) Size metres (m) square metres of area (m2) litres per cubic metre (m3) of space (1) 1,000 kilowatt hours of electrical power (1,000 kWh) Items/pieces count (u) Pairs (2u) and hundreds (12u) tens of thousands of objects or pieces packed into one unit (u) pack.
All parties involved, including importers, clearing agents, shipping agents, and others, are instructed to provide invoices, papers, and information in accordance with the revised UoMs outlined in this CGO. In addition to the units provided for assessment, any other UoM besides the one specified in any of the columns in the Annex must additionally be disclosed in order to properly assess commodities sold internationally. For this reason, necessary preparations must be made in the Customs Computerized System.
If the information on the units of quantity disclosed or exhibited is not in line with this Order, no document, including the Goods Declaration (GD), shall be acknowledged after the 5th of January 2023, the FBR noted.