ISLAMABAD, Sept 1 The Federal Board of Revenue (FBR) has reversed its earlier decision by making packing list, invoices a must for clearance of imported cargo at the ports.

An official statement issued on Tuesday while repealing the earlier decision has made it binding that all imported cargo entered in the customs area for clearance must be accompanied by a copy of packing list and invoice.

The controversy emerged in the wake of two different statements issued by the FBR contents of which were contradictory to each other without any explanation.

A statement issued by the FBR on Monday claimed that the government had withdrawn a provision in the Customs rules requiring all imported cargo entered in the customs area for clearance to be accompanied by a copy of packing list and invoice. While the statement issued on Tuesday was complete opposite of making copy of packing list binding for clearance of good at ports.

According to the Tuesday's statement the FBR had temporarily relaxed the provision added vide SRO No 198(I)/2005, issued on Feb 28, 2005 to the Customs Rules, 2001, whereby all imported cargo entered in the customs area for clearance was to be accompanied with a copy of packing list and invoice.

The relaxation had been granted through a board letter No 3(1)L&P/05 dated May 20, 2006. However, the issue has been re-examined recently in consultation with the Chamber of Commerce and Industry and clearing agents associations and it has been decided to withdraw the above said letter of the board.

As a result, provision of sub-chapter-I of Chapter XVIII of Customs Rules, 2001 shall become operational for all categories of goods except the old and used motor vehicles imported under various schemes; iron, steel and aluminium scrap, bulk cargo like coal and raw cotton, goods imported under DTRE scheme, imports under section 22 of the Customs Act, 1969, old and used machinery, bulk imports of petrochemical, and defence cargo. The provision of sub-chapter-I of Chapter XVIII shall apply effective from October 5, 2009.

The importers have been advised to make arrangements with their foreign exporters to make sure that invoice and packing list are kept inside the containers of import.