ISLAMABAD, Sept 29: The Central Board of Revenue has empowered the field formation for condonation of shortfall and late shipment of goods under the baggage rules. The decision was announced through a customs notification issued here on Thursday by amending the Customs Rules, 2001.
According to the new rules (condonations), if a family had not availed concessions under this chapter during the last two years, the short visits to Pakistan up to a total period of four months shall be ignored. If the total period of short visits exceeds four months, the collector of customs may condone the period on sufficient justification being shown to him.
If a family comes to Pakistan for permanent residence after a stay abroad of less than two years, due to privilege leave or for reasons beyond its control, such as exigencies of service, earlier recall by employer, ill health or bereavement, and concessions under this chapter have not been availed during the last two years, an officer of customs not below the rank of assistant collector of customs may condone the shortfall in two years period up to a period of two months.
Late shipment or late arrival of unaccompanied baggage for a maximum period of 60 days may be condoned by the collector of customs for reasons to be recorded in writing.
