2 of 82023-06-30

Rules (general), as published 30 June 2023

This is the Rules (general) as it stood on 30 June 2023. It runs to 6 pages and contains 8 sections, with 0 amendment footnotes.

What this document is

Published by the Federal Board of Revenue as part of the Rules (general) collection. A consolidation of this kind folds every amendment made up to its cover date into the text, so it shows the law as it stood on 30 June 2023 rather than as originally enacted.

The date above was taken from the file name rather than a consolidation statement on the cover, so treat it as approximate.

The shape of this version

The operative text holds roughly 1,368 words across 8 sections.

What changed since the previous version

Against the version published 30 June 2023, this one has 8 new sections and 893 that no longer appear.

New in this version

section 4, GC Risk Management Committee
section 5, GA Risk Management Committee
section 6, Responsibilities of GA Risk Management Committee
section 8, Nomination of focal person
section 9, Responsibilities of the focal person
section 10, Request for change in GA Risk Management Committee
section 11, Post clearance audit (PCA) mechanism
section 13, Application of the Integrated Risk Management System

No longer present

These appeared in the previous version and not in this one. That usually means omission by a later law, though it can also mean a heading was formatted in a way the extraction did not recognise.

section 1, Short title and commencement
section 2, Definitions
section 3, Review of assessment
section 43, Definitions
section 44, Application for prior release
section 45, Admissibility of prior release
section 46, Manner of prior release in case of imported goods
section 47, Manner of prior release in case of exported goods
section 48, Failure to comply
section 49, Definitions
section 50, Application for registration of auctioneer
section 51, Application to be made to the Collector

The source file


File name	`Pakistan Single Window Integrated Risk Management System Rules, 2023 - SRO 1728-2023.pdf`
Pages	6
Size	1.53 MB
Text extraction	markitdown
Extraction confidence	high
Position in this collection	7 of 8

SHA-256 of the source PDF:

605f3d2695cc62dd5ee7e737fc98d0a4e8d95074fe550b26a901d142822d3f0c

Checking that value against the file you download confirms it is the same document these figures came from.

A note on these figures

Counts here are produced by software reading the PDF, not compiled by hand. The same method is applied to every document, which makes comparisons between versions meaningful, but a section with unusual formatting can be missed. Treat them as close measurements and the official document as the authority.

This is information, not legal or tax advice. Qanoon Digest is independent and not affiliated with the Federal Board of Revenue or the Government of Pakistan.

The full text of this version

All 8 sections as they appear in this document, reproduced from the source PDF. Amendment footnotes follow at the end.

4. GC Risk Management Committee

(1) The Governing Council shall constitute an inter-agency Risk Management Committee under sub-section (5) of section 4 of the Act for providing strategic direction, principles, policies, guidance and oversight for the IRMS, ensure collaboration amongst government agencies for the implementation of the IRMS and review

outcomes and effectiveness of risk activities and impact on compliance levels in addition to other

tasks assigned by the GC.

The GC Risk Management Committee shall assist the GC in addressing issues,

problems and constraints that require policy interventions by the GC.

The GC Risk Management Committee shall comprise representatives not below the

level of BPS-20 or equivalent, one each from the member governmental agencies of the GC.

The term, composition and other functions of the GC Risk Management Committee

shall be determined as per the provisions of the Act and the rules made thereunder.

5. GA Risk Management Committee

(1) Each government agency shall be

required to constitute an operational Risk Management Committee within the agency.

The GA Risk Management Committee shall comprise of officials responsible for

cross border trade related procedures of the agency and shall be headed by an officer not below

BPS 19 or equivalent. The GA Risk Management Committee may co-opt any officer for the

assistance whenever required.

The GA Risk Management Committee shall be responsible for risk assessment,

analysis, development, maintenance and review of the risk rules pertaining to the LPCOs processed

and issued by the government agency and any other such functions as may be assigned by the GC

Risk Management Committee for the implementation of the IRMS.

The risk rules defined by the GA Risk Management Committee shall be in

consonance with the policy guidelines issued by the GC Risk Management Committee from time

to time.

6. Responsibilities of GA Risk Management Committee

In addition to the roles

and responsibilities as assigned to GA Risk Management Committees under sub-rule (3) and (4)

of rule 5, the GA Risk Management Committees shall be responsible for: -

managing risks involved in processing and clearance of cross-border trade

consignments related to their respective jurisdictions;

planning, designing and implementing strategies specific to each transaction

types relating to imports, exports and transit of goods;

examining clearance patterns of various sectors and commodities to identify,

analyse and evaluate risk, developing mitigation strategies and incorporating

the same in the IRMS for defining risk rules and their implementation;

monitoring, evaluating and reviewing the application of the risk rules through IRMS related to their respective jurisdiction based on changing national and

international trends and feedback from stakeholders;

reviewing and analysing data with the help of the operating entity to see

effectiveness of risk rules defined by the GA Risk Management Committee and

take appropriate action;

taking measures to implement joint inspections mechanism alongside Customs

and OGAs in line with best practices;

maintaining security and confidentiality of the IRMS and its related data and

records; and

facilitating training and capacity building of the agency staff and external

stakeholders regarding the risk management framework.

IRMS Centre of Excellence. - (1) The operating entity shall establish a centre of excellence (COE) to operate and maintain the IRMS, receive and process change requests, monitor

performance of the system and support IRMS related training and capacity building initiatives.

The COE shall also be responsible for extracting, analysing and sharing IRMS related data and

feedback with the risk management committees and other relevant stakeholders.

(2) The operating entity shall ensure adequate staffing of the COE as well as timely

provision of requisite tools, software and hardware for the regular operations, maintenance and

upgradation of the system.

8. Nomination of focal person

( I ) Each government agency shall nominate a

suitable and relevant focal person by name or on ex-officio basis, to maintain liaison with the

operating entity. The focal person shall also coordinate with the GA Risk Management Committee

for communication of matters pertaining to the IRMS.

The name and contact details of the focal person shall be communicated to the operating

entity by the government agency.

In case of transfer of the nominated focal person or change of focal person due to any

reason, the government agency shall communicate the name, designation and contact details of the

new focal person to the operating entity within one week of such transfer or change.

9. Responsibilities of the focal person

The focal persons nominated by the

government agencies shall be responsible for: -

(a) maintaining regular liaison between the GA Risk Management Committee and

the operating entity;

(6) associating, when necessary, other relevant public and private sector entities on

need basis to deal with risk relating to the compliance requirements under allied

laws;

coordinating with the operating entity for training of agency officials, traders,

and other relevant stakeholders on IRMS implementation;

coordinating with the PCA section of their government agency to evaluate and

identify risk parameters for selection of audit cases; and

liaising with the relevant ministry and other stakeholders for obtaining requisite

approvals, implementing policy interventions, and performing other tasks

necessary for implementation of the !RMS.

10. Request for change in GA Risk Management Committee

The GC may direct

the government agency to reconstitute the GA Risk Management Committee on its own motion or

on the recommendation of the operating entity if the GA Risk Management Committee as a whole

’or any of its members is not performing the assigned task effectively, or is impeding or delaying

the effective implementation of the IRMS. or consistently fails to meet timelines and milestones

assigned for smooth implementation and operations of the IRMS.

11. Post clearance audit (PCA) mechanism

(1) All the government agencies

integrated with the PSW system shall put in place a mechanism for PCA of transactions processed

through IRMS to ensure compliance with customs and other trade related laws and regulations.

Feedback in the light of such audit shall be communicated to the respective GA

Risk Management Committees to review and update risk rules.

In case of detection of any anomaly, irregularity, or violation through the PCA, government agencies may initiate such departmental actions against traders or, a’s the case may be,

consignments as stipulated under their respective governing statutes.

The operating entity shall ensure that relevant data pertaining to the import, export,

and transit of all goods and commodities is shared with each government agency to enable PCA

of trade transactions.

The operating entity shall facilitate regular trainings and capacity building

initiatives on PCA for all GAs.

Non-cooperation of a government agency. • Where a government agency is non-

cooperative, or fails to implement IRMS, or fails to constitute its Risk Management Committee,

or fails to nominate its focal person, or fails to implement policy guidelines regarding IRMS issued

by the Governing Council or the operating entity including matters pertaining to joint inspections

and PCA, the matter may be placed before the GC for appropriate action in accordance with the

provisions of the Act and rules made thereunder.

13. Application of the Integrated Risk Management System

The operating entity may

specify different dates for the application of the IRMS in respect of different GAs, relevant

departments, entities, or organizations as the case may be, for this purpose.

[C.No.6(6)PMO(PSW)/5GC/IRMS Committee/2022]