표제지

목차

I. 개관 7

1. 일반 개황 7

2. 경제 개황 10

가. 파키스탄의 주요 경제 지표 10

나. 파키스탄의 수출입 동향 11

다. 파키스탄의 외국인 투자 동향 15

3. 우리나라와 파키스탄의 교역 관계 19

4. 파키스탄의 자유무역협정(FTA, Free Trade Agreement) 현황 23

II. 외국의 통상환경 보고서 27

1. World Bank의 「Doing Business 2015」 27

2. 미국 국별무역장벽보고서(National Trade Estimate Report on Foreign Trade Barriers : NTE 보고서) 30

가. 수입 정책(Import policies) 31

나. 수출 정책(export policies) 32

다. 기타 33

III. 파키스탄의 통관 환경 34

1. 통관 행정 개요 34

가. 통관 행정 조직 34

나. 수입 허가제도 37

다. 수입 금지 및 제한 제도 40

라. 수입품에 부과되는 세금 42

마. 관세면세 제도 54

2. 수입 통관 절차 56

3. 수출 통관 절차 58

IV. 통관 절차별 고려 사항 60

1. 수입 신고 전 준비 61

가. 선적서류 작성 유의사항 61

나. 업무상 유의점 62

2. 수입 신고 및 세관 심사 64

가. 통관절차상 특이사항 64

나. 업무상 유의점 65

3. 세금 납부 및 물품 반출 67

가. 통관절차상 특이사항 67

나. 업무상 유의점 68

4. 수출 및 환급 68

가. 통관절차상 특이사항 68

나. 업무상 유의점 69

참고문헌 71

[부록 I] 비즈니스 팁 72

[부록 II] 주요 유관 기관 정보 74

[부록 III] 파키스탄 관세법 77

CHAPTER I. PRELIMINARY 89

1. Short title, extent and commencement 89

2. Definitions 89

CHAPTER II. APPOINTMENT OF OFFICERS OFCUSTOMS AND THEIR POWERS 97

3. Appointment of officers of customs 97

3A. The Directorate General (Intelligence and Investigation), Customs and Federal Excise 97

3B. Directorate General of Inspection and Internal Audit 97

3C. Directorate General of Training and Research 97

3D. Directorate General, Valuation and Post-Clearance Audit 97

3DD. Directorate General of Post Clearance Audit(PCA) 97

3E. Powers and functioning of the Directorates, etc 98

4. Powers and duties of officers of customs 98

5. Delegation of powers 98

6. Entrustment of functions of the customs officers to certain other officers 98

7. Assistance to the officers of customs 99

8. Exemption from service on jury or inquest or as assessors 99

CHAPTER III. DECLARATION OF PORTS, AIRPORTS, LAND CUSTOMS-STATIONS, ETC 101

9. Declaration of customs-ports, customs-airports, etc 101

10. Power to approve landing places and specify limits of customs-stations 101

11. Power to declare warehousing stations 101

12. Power to appoint or licence public ware-houses 101

13. Power to license private ware-houses 102

14. Stations for officers of customs to board and land 102

14A. Provision of accommodation at customs ports, etc 102

CHAPTER IV. PROHIBITION AND RESTRICTION OF IMPORTATION AND EXPORTATION 103

15. Prohibitions 103

16. Power to prohibit or restrict importation and exportation of goods 104

17. Detention, seizure and confiscation of goods imported in violation of section 15 or section 16 105

CHAPTER V. LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES 106

18. Goods dutiable 106

18A. Special customs duty on imported goods 107

18B. Omitted 108

18C. Rates of duty and taxes and determination of origin under trade agreements 108

18D. Levy of fee and service charges 108

19. General power to exempt from customs-duties 109

19A. Presumption that incidence of duty has been passed on to the buyer 109

19B. Rounding off of duty, etc 109

19C. Minimal duties not to be demanded 110

20. Board's power to grant exemption from duty in exceptional circumstances 110

21. Power to deliver certain goods without payment of duty and to repay duty on certain goods 110

21A. Power to defer collection of customs-duty 110

22. Re-importation of goods produced or manufactured in Pakistan 111

23. Goods, derelict, wreck, etc 112

24. Provisions and stores may be exported free of duty 112

25. Determination of customs value of goods 112

25A. Powers to determine the customs value 119

25B. Omitted 119

25C. Power to takeover the imported goods 120

25D. Review of the value determined 120

26. Obligation to produce documents and provide information 121

26A. Conducting the audit 121

26B. Access for the purposes of audit 122

27. Abatement allowed on damaged or deteriorated goods 122

27A. Allowing denaturing or mutilation of goods 123

28. Power to test and denature imported spirit 123

29. Restriction on amendment of goods declaration 123

30. Date of determination of rate of import duty 124

30A. Date of determination of rate of duty for clearance through the Customs Computerized System 124

31. Date for determination of rate of duty on goods exported 125

31A. Effective rate of duty 125

32. False statement, error, etc 125

32A. Fiscal fraud 126

32B. Compounding of offence 127

33. Refund to be claimed within one year 127

34. Power to give credit for, and keep account-current of duties and charges 128

CHAPTER VI. DRAWBACK 141

35. Drawback of the export on imported goods 141

36. Drawback on goods taken into use between importation and exportation 141

37. Drawback on goods used in the manufacture of goods which are exported 141

38. Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory 142

39. When no drawback allowed 142

40. Time of payment of drawback 142

41. Declaration by parties claiming drawback 142

CHAPTER VII. ARRIVAL AND DEPARTURE OF CONVEYANCE 143

42. Arrival of conveyance 143

43. Delivery of import manifest in respect of a vessel 144

44. Delivery of import manifest in respect of a conveyance other than a vessel 145

45. Signature and contents of import manifest and amendment thereof 145

46. Duty of person receiving import manifest 145

47. Bulk not to be broken until manifest, etc., delivered and vessel entered inwards 145

48. Power to require production of documents and ask questions 146

49. Special pass for breaking bulk 146

50. Order for entry outwards or loading of goods to be obtained before export goods are loaded 146

51. No vessel to depart without port-clearance 146

52. No conveyance other than vessel to leave without permission 146

53. Application for port-clearance of vessels 147

54. Conveyances other than vessels to deliver documents and answer questions before departure 147

55. Power to refuse port-clearance to vessels or permission for departure to other conveyance 148

56. Grant of port-clearance or permission for departure 148

57. Grant of port-clearance or permission for departure on security of agent 149

58. Power to cancel port-clearance or permission for departure 149

59. Exemption of certain classes of conveyance from certain provisions of this Chapter 149

CHAPTER VIII. GENERAL PROVISIONS AFFECTING CONVEYANCES AT CUSTOMS-STATIONS 151

60. Power to depute officer of customs to board conveyances 151

61. Officer to be received and accommodation to be provided 151

62. Officer's powers of access, etc 151

63. Sealing of conveyance 151

64. Goods not to be loaded or unloaded or water-borne except in presence of officer 151

65. Goods not to be loaded or unloaded or passed on certain days or at certain times 152

66. Goods not to be loaded or unloaded except at approved places 152

67. Power to exempt from sections 64 and 66 152

68. Boat-note 152

69. Goods water-borne to be forthwith landed or shipped 153

70. Goods not to be transshipped without permission 153

71. Power to prohibit plying of unlicensed cargo-boats 153

72. Plying of ships of less than one hundred tons 154

CHAPTER IX .DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS 154

73. Discharge of cargo by vessels may commence on receipt of due permission 154

74. Discharge of goods by conveyances other than vessels 154

75. Imported goods not to be unloaded unless entered in the import manifest 155

76. Procedure in respect of goods not unloaded by vessels within time allowed 155

77. Power to land small parcels and hold unclaimed parcels 155

78. Power to permit immediate discharge 156

79. Declaration and assessment for home-consumption or warehousing 157

79A. Omitted 157

80. Checking of goods declaration by the Customs 157

80A. Omitted 158

81. Provisional determination of liability 158

81A. Omitted 159

82. Procedure in case of goods not cleared or warehoused or transshipped or exported or removed from the port within twenty days after unloading or filing of declaration 159

82A. Omitted 160

CHAPTER X. CLEARANCE OF GOODS FOR HOME-CONSUMPTION 162

83. Clearance for home-consumption 162

83A. Omitted 162

CHAPTER XI. WAREHOUSING 163

84. Application to warehouse 163

85. Form of application 163

86 Submission of post-dated cheque and indemnity bond 164

87. Forwarding of goods to warehouse 164

88. Receipt of goods at warehouse 164

89. Goods how warehoused 165

90. Warrant to be given when goods are warehoused 165

91. Access of customs officer to warehouse 165

92 Power to cause packages lodged in warehouse to be opened and examined 165

93. Access of owners to warehoused goods 165

94. Owner's power to deal with warehoused goods 166

95. Manufacture and other operations in relation to goods in a warehouse 166

96. Payment of rent and warehouse-dues 167

97. Goods not to be taken out of warehouse except as provided by this Act 167

98. Period for which goods may remain warehoused 167

99. Power to remove goods from one warehouse to another in the same customs-station 168

100. Power to remove goods from one warehousing station to another 168

101. Transmission of account of goods to officers at of warehousing station of destination 169

102. Remover may enter into a general bond 169

103. Goods on arrival at customs-station of destination to be subject to same laws as goods on first importation 169

104. Clearance of bonded goods for home-consumption 170

105. Clearance of warehoused goods for export 170

106. Clearance of warehoused goods for export as provisions, on a conveyance proceeding to foreign destination 170

107. Application for clearance of goods 170

108. Re-assessment of warehoused goods when damaged or deteriorated 170

109. Re-assessment on alteration of duty 171

110. Allowance in case of volatile goods 171

111. Duty on goods improperly removed from 78 warehouse or allowed to remain beyond fixed time or lost or destroyed or taken as sample 171

112. Encashment of post-dated cheque 172

113. Noting removal of goods 172

114. Register of bonds 172

115. Power to remit duties on warehoused goods lost or destroyed 173

116. Responsibility of warehouse-keeper 173

117. Locking of warehouses 173

118. Power to decide where goods may be deposited in public warehouse, and on what terms 173

119. Expenses of carriage, packing, etc., to be borne 80 by owner 173

CHAPTER XII. TRANSHIPMENT 176

120. Chapter not to apply to postal articles 176

121. Transshipment of goods without payment of duty 176

122. Superintendence of transshipment 177

123. Entry, etc., of transshipped goods 177

124. Transshipment of provisions and stores from one conveyance to another of the same owner without payment of duty 177

125. Levy of transshipment fees 178

CHAPTER XIII. TRANSIT TRADE 179

126. Chapter not to apply to baggage and postal articles 179

127. Transit of goods in the same conveyance 179

128. Transport of certain classes of goods subject to prescribed conditions 179

129. Transit of goods across Pakistan to a foreign territory 179

CHAPTER XIV. EXPORTATION OR SHIPMENT AND RELANDING 179

130. No goods to be loaded on a conveyance, till entry outwards or permission granted 179

131. Clearance for exportation 180

131A. Omitted 180

132. Bond required in certain cases before exportation 180

133. Additional charge on goods cleared for export after port-clearance granted 181

134. Notice of non-loading or relanding and return of duty thereon 181

135. Goods relanded or transshipped from a conveyance returning to a customs-station or putting into another customs-station 181

136. Conveyance returning to customs-station may enter and land goods 182

137. Landing of goods during repairs 182

138. Frustrated cargo how dealt with 182

CHAPTER XV. SPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED OR EXPORTED BY POST 184

139. Declaration by passenger or crew of baggage 184

140. Determination of rate of duty in respect of baggage 184

141. Bona-fide baggage exempt from duty 184

142. Temporary detention of baggage 184

143. Treatment of baggage of passengers or crew in transit 185

144. Label or declaration in respect of goods imported or exported by post to be treated as entry 185

145. Rate of duty in respect of goods imported or exported by post 185

CHAPTER XVI. PROVISIONS RELATING TO COASTAL GOODS AND VESSELS 185

146. Chapter not to apply to baggage 185

147. Entry of coastal goods 186

148. Coastal goods not to be loaded until bill relating hereto is passed 186

149. Clearance of coastal goods at destination 186

150. Declaration concerning coasting vessel which has ouched foreign port 186

151. Cargo book 186

152. Coastal goods not to be loaded or unloaded except at ustoms-port or coastal port 187

153. Coasting vessel to obtain written orders before departure 187

154. Application of certain provisions of this Act to oastal goods 187

155. Prohibition of the coastal trade of certain goods 187

CHAPTER XVI-A. PROVISIONS RELATING TO THE CUSTOMS COMPUTERIZED SYSTEM AND AUDIT AND ACCESS TO DOCUMENTS 188

155A. Application of the Customs Computerized System 188

155B. Access to the Customs Computerized System 188

155C. Registered users 188

155D. Registered users to be allocated unique user identifier 188

155E. Use of unique user identifier 189

155F. Cancellation of registration of registered user 189

155G. Customs to keep records of transmissions 189

155H. Confidentiality of information 190

155I. Unauthorized access to or improper use of the Customs omputerized System 190

155J. Interference with the Customs Computerized System 190

155K. Offences in relation to the security of or unauthorized use of unique user identifiers 190

155L. Audit or examination of records 191

155M. Requisition of documents 191

155N. Documents in foreign language 191

155O. Authorized officer may take possession of and retain documents and records 192

155P. Obstructing access, altering, concealing, destruction of record 192

155Q. Electronic exchange of information and authentication through the Customs Computerized System 192

155R. Correction of clerical errors 192

CHAPTER XVII. OFFENCES AND PENALTIES 193

156. Punishment for offences 193

157. Extent of confiscation 216

CHAPTER XVIII. PREVENTION OF SMUGGLING. POWERS OF SEARCH, SEIZURE AND ARREST. ADJUDICATION OF OFFENCES 220

158. Power to search on reasonable ground 220

159. Person to be searched may desire to be taken before gazetted officer of customs or Magistrate 221

160. Power to screen or X-Ray bodies of suspected persons for detecting secreted goods 221

161. Power to arrest 222

162. Power to issue search warrant 225

163. Power to search and arrest without warrant 225

164. Power to stop and search conveyances 227

165. Power to examine persons 227

166. Power to summon persons to give evidence and produce documents or things 227

167. Person escaping may be afterwards arrested 228

168. Seizure of things liable to confiscation 228

169. Things seized how dealt with 229

170. Procedure in respect of things seized on suspicion by the police 229

171. When seizure or arrest is made, reason in writing to be given 230

172. Power to detain packages containing certain publications imported into Pakistan 230

173. Procedure for disposal by High Court of applications for release of packages so detained 231

174. Power to require production of order permitting clearance of goods imported or exported by land 231

175. Power to prevent making or transmission of certain signals or messages 231

176. Power to station officers in certain factories 232

177. Restriction on the possession of goods in certain areas 232

178. Punishment of persons accompanying a person possessing goods liable to confiscation 232

179. Power of adjudication 232

179A. Omitted 233

180. Issue of show-cause notice before confiscation of goods or imposition of penalty 233

181. Option to pay fine in lieu of confiscated goods 233

182. Vesting of confiscated property in the Federal Government 234

183. Levy of penalty for departure without authority or failure to bring-to 234

184. Power to try summarily 234

185. Special Judges 235

185A. Cognizance of offences by Special Judges 235

185B. Special Judge, etc. to have exclusive jurisdiction 236

185C. Provisions of Code of Criminal Procedure, 1898, to apply 236

185D. Transfer of cases 237

185E. Place of sittings 237

185F. Appeal to Special Appellate Court 237

185G. Persons who may conduct prosecution, etc 237

186. Detention of goods pending payment of fine or penalty 238

187. Burden of proof as to lawful authority, etc 238

188. Presumption as to documents in certain cases 238

189. Notice of conviction to be displayed 239

190. Power to publish conviction 239

191. Imprisonment may be of either description 240

192. Duty of certain persons to give information 240

CHAPTER XIX. APPEALS AND REVISIONS 247

193. Appeals to Collector (Appeals) 247

194. Appellate Tribunal 248

194A. Appeals to the Appellate Tribunal 248

194B. Orders of Appellate Tribunal 250

194C. Procedure of Appellate Tribunal 251

195. Powers of Board or Collector to pass certain orders 252

195A. Omitted 253

195B. Deposit, pending appeal, of duty demanded or penalty levied 253

195C. Alternative Dispute Resolution 253

196. Reference to High Court 254

196H. Exclusion of time taken for copy 256

196I. Transfer of certain pending proceedings 256

196J. Definitions 257

CHAPTER XIX-A. SETTLEMENT OF CASES 271

196k. to 196u Omitted 271

CHAPTER XX. MISCELLANEOUS 276

197. Customs control over conveyances and goods 277

198. Power to open packages and examine, weigh or 201 measure goods 277

199. Power to take samples of goods 277

200. Owner to make all arrangements and bear all expenses 277

201. Procedure for sale of goods and application of sales proceeds 278

202. Recovery of Government dues 278

202A. Levy of surcharge 280

203. Wharfage or storage fees 280

203A. Power to authorize expenditure 280

204. Issue of certificate and duplicates of customs' document 280

205. Amendment of documents 281

206. Correction of clerical errors, etc 281

207. Custom-house agents to be licensed 281

208. Person to produce authority if required 281

209. Liability of principal and agent 281

210. Liability of agent appointed by the person-in-charge of a conveyance 282

211. Maintenance of record 282

211A. Access to the premises and records by the officers of Customs 283

212. Regulation of business in gold, etc 283

213. Recovery of money upon certain documents 283

214. Remission of duty and payment of compensation to the owner in certain cases 283

215. Service of order, decision, etc 283

216. No compensation for loss or injury except on proof of neglect or wilful act 284

217. Protection of action taken under the Act 284

218. Notice of proceedings 284

219. Power to make rules 285

220. Omitted 285

221. Savings 285

222. Removal of difficulties 285

223. Officers of customs to follow Board's orders, etc 286

224. Extension of time limit 286

[부록 IV] E형식(E form) 294

판권기 295

〈표 I-1〉 파키스탄의 주요 경제 지표 11

〈표 I-2〉 파키스탄 수출입 현황 12

〈표 I-3〉 최근 파키스탄의 10대 수출품목 13

〈표 I-4〉 최근 파키스탄의 10대 수입품목 14

〈표 I-5〉 2011/2012-2012/2013년 파키스탄의 국별 수출 동향 14

〈표 I-6〉 2011/2012-2012/2013년 파키스탄의 국별 수입 동향 15

〈표 I-7〉 파키스탄의 해외 직접 투자(FDI) 유입 동향 16

〈표 I-8〉 파키스탄 주요 업종별 외국인 투자 유입 동향 17

〈표 I-9〉 최근 우리나라의 對 파키스탄 투자현황 18

〈표 I-10〉 최근 우리나라의 對 파키스탄 업종별 투자 현황 19

〈표 I-11〉 최근 對 파키스탄 교역량 및 무역수지 20

〈표 I-12〉 최근 對 파키스탄 10대 수입 품목 21

〈표 I-13〉 최근 對 파키스탄 10대 수출 품목 22

〈표 I-14〉 2013년 우리나라의 10대 수출입 국가 순위 23

〈표 I-15〉 파키스탄의 자유 무역 협정 현황 26

〈표 II-1〉 Doing Business 2015 파키스탄의 무역 분야 순위 비교 28

〈표 II-2〉 파키스탄 수출입 소요 기간 및 비용 28

〈표 II-3〉 파키스탄의 수출입 시 필요서류 29

〈표 III-1〉 파키스탄 기준 충족 의무화 품목 목록 38

〈표 III-2〉 파키스탄 주요 품목의 그룹별 관세율 현황 42

〈표 III-3〉 2012년 관세적용범위 45

〈표 III-4〉 2012년 농산물ㆍ비농산물의 관세분포 45

〈표 III-5〉 품목별 관세율 46

〈표 III-6〉 파키스탄 수입규제관세 대상 품목 50

〈표 III-7〉 파키스탄의 대 한국 수입규제 내역 52

〈표 III-8〉 파키스탄 GSTP 양허율 54

〈표 IV-1〉 파키스탄 통관 절차별 유의사항 60

[그림 III-1] 파키스탄 관세국 조직도 34

[그림 III-2] 파키스탄 연방세입위원회 조직도 35