[siddiquehabib]

The Central Board of Revenue (CBR) has announced new procedure for speedy processing of documents to re-export the imported consignments lying at ports and warehouses across the country to facilitate the exporters. The CBR has issued Customs General Order (CGO) 2 of 2005 here on Friday to issue two simplified procedures for the re-export of consignments by exporters and re-export of warehoused goods.

Official sources told this corespondent that Standing Order No 14/91 has been superseded to streamline the re-export of imported consignments under Export Policy Order (SRO. 635(I)/2004) and section 105 of Customs Act, 1969. The mechanism will ensure prompt processing of requests filed by exporters for the purpose of re-export.

Under section 105 of Customs Act, any owner of warehoused goods may clear such goods for export on payment of all rent, penalties, and other charges payable without paying any import duty.

Under the procedure for goods to be exported and still at ports, an application shall be submitted to the Assistant/Deputy Collector of concerned group/section along with the necessary documents including import invoice, packing list and bill of lading; export invoice and packing list; L/C at sight or advance payment receipt along with E-Form and 'GD form' for export declaring the relevant SRO 635(I)/2004.

The concerned group/section will get the consignment examined under examination first system and process the case for formal approval of the assistant/deputy collector to re-export the consignment. The approval of G.D for import as well as export shall be stamped 'CLEARED FOR RE-EXPORT ONLY'

After such approval, G.D shall be forwarded to Cash Section to obtain free No on it.

After such approval, if required, the consignment may be re-located to the export consignments' areas, under customs escort. The Principal Appraiser (Sheds) will depute an examining officer to escort the consignment.

The exporter/customs agent will provide a copy of the GD for export bearing examination report and copy of mate receipt and bill of lading to the concerned Appraisement group/section within 15 days of clearance of the goods with photocopy of examination report on the shipping bill duly authenticated by the Export Collectorate. These documents will be placed on relevant file of the Appraisement group/section.

The second procedure specifics re-export of warehoused goods. Under the revised system, the application shall be submitted to the assistant/deputy collector of concerned appraisement group/section with the importer's copy of GD for bond or duplicate copy of into bond bill of entry (original); manifested GD for ex-bond declaring the relevant Section 105 of the Customs Act, 1969 and SRO.635(I)/2004; import invoice and certificate from the concerned warehouse keeper to the effect that the subject goods are lying at warehouse; export invoice & packing list; L/C at sight or advance payment receipt, along with E-Form and GD for export.

The concerned group/section shall process the G.D and after formal approval of the assistant/deputy Collector to re-export the consignment, the approved G.D for Ex-Bond & Export shall be stamped 'CLEARED FOR RE-EXPORT ONLY'.

After such approval, G.D shall be forwarded to Cash Section to obtain free No on it.

The exporter/clearing agent shall present GD to Bond section & the Principal Appraiser (Bonds) shall depute an examining officer to escort the consignment for re-export.

The goods shall be examined as per declaration on GD for bond or into bond bill of entry and GD for export under the supervision of Assistant/Deputy Collector(Export) and confirmed that the goods correspond to the description.

Shipment shall be allowed only if all particulars of into bond bill of entry and GD for export are found in order, examination report on GD for export is duly signed by Assistant/Deputy Collector (Export).

The Exporter/clearing agent shall provide a copy of the GD for export bearing examination report and a copy of mate receipt to the concerned group/section as well as Bond Section after export of the goods but not later than 15 days of removal of the goods from Bond along with attested photo copy of examination report on GD for export. These documents shall be placed on relevant file of the group/Bond Section, the procedure said.