Customs Act 1969
The Customs Act 1969 is an important law which regulates all the matters regarding import and export in country. Its preamble says that whereas it is expedient to consolidate and amend the law relating to the levy and collection of customs-duties (fee and service charges) and to provide for other allied matters.
It is Federal law and extends to the whole of Pakistan as provided in section 1 (2). The law comprehensively define the smuggle i.e. means to bring into or take out of Pakistan, in breach of any prohibition or restriction for the time being in force (Or en route pilferage of transit goods) or evading payments of customs-duties or taxes leviable thereon;
- Gold bullion, silver bullion, platinum, palladium, radium, previous stones, antiques, currency, narcotics and psychotropic substance.
- Manufactures of gold or silver or platinum or palladium or radium or previous stones, and any other goods notified by the Federal Government in the official Gazette, which, in each case, exceed one hundred and fifty thousand rupees in value.
- Any goods by any route other than a route declared under section 9 and section 10 or from any place other than a customs-station and includes an attempt, abetment or connivance of so brining in or taking out of such goods and all cognate words and expressions shall be construed accordingly.
Overall Customs Act 1969 provides everything regarding Customs in Pakistan.
Customs Act 1969 PDF Download
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