Islamabad—The Federal Board of Revenue (FBR) has issued a new procedure for the mutilation or scrapping of imported goods including pipes/tubes, bars/rods, sheets/ plates, beams/girders and ship plates etc. The FBR has amended the Customs Rules 2001 through an SRO. 250(I)/2011.
According to the procedure, section 47A (Allowing denaturing or mutilation of goods) of the Customs Act would be followed by the department in this regard.
The FBR procedure has explained the details of the goods allowed for mutilation or scrapping. The following old and used items, if imported in serviceable condition along with the scrap consignments or imported separately as a scrap and found serviceable, may be allowed mutilation or scrapping, as the case may be, within the meanings of section 27A of the Act: Pipes or tubes; bars or rods; sheets or strips, slabe, plates; beams, channels or girders, used and pitted railway tracks, and ship plates cutting of various sizes with rough edges and having welded joints.
Under the procedure, an importer or his agent before filing the goods declaration shall make a request in writing to the Assistant or Deputy Collector of Customs in respect of items specified in rule for the mutilation or scrapping thereof.
The applicant will provide all the necessary Information with regard to mutilation or scrapping of goods. The applicant shall furnish all the import related documents available to the Assistant or Deputy Collector of Customs.
Observer. Thursday, March 24, 2011 Pakistan