ISLAMABAD, March 4: The Central Board of Revenue has issued new procedures regarding customs documents for the transportation of cargo.

According to a customs notification issued on Friday, the new rules were placed in a new 'chapter XVIII-Transportation of cargo, sub-chapter-I, Cargo declaration, by amending the Customs Rules 2001.

The rules say all import cargo entered into the customs area for clearance shall be accompanied with a copy of packing list and invoice in the following manner: Containerized FCL (means full container load) cargo - the documents shall be placed on the inner side of the door of container.

In case of multiple containers in a consignment, each container shall have such documents pertaining to goods inside; consolidated cargo and LCL (means less than container load) cargo - the documents shall be attached to the goods or package at an obvious place.

Each such container shall also have a consolidated packing list pertaining to goods inside it placed on the inner side of the door of container; break bulk or bulk cargo - the documents will be furnished to customs by the carrier on entry of conveyance into customs area.

All export cargo entered into customs areas for clearance shall be accompanied with a copy of packing list, invoice and in case of containerized cargo, consignment note. These documents will be furnished to the customs by the carrier at the time of pass-in of goods for export.

According to the rules, liability of placing such documents vests with the owner of goods as well as on the carrier. The owner of goods and the carrier will explicitly stipulate the requirement of placing documents in the manner prescribed above as an obligatory condition to the person packing or shipping the cargo.