It Is A Common Belief By The Importers In Pakistan That Custom Clearance Is Very Difficult, Time Consuming And Cumbersome Procedure. As A Result It Has Become A Common Practice To Engage A Clearing Agency In Fulfilling The Requirements And Procedures Of The Customs Departments, As Well As Clearance Of Consignments. However A Part Of The Negative Perception Relates To The Low Awareness Level About The Compliance Requirements For Import Procedure.

It Can Be Divided Into Two Major Segments. First Examination, Where The Goods Are Physically Verified And Report Is Submitted To Respective Goods For Appraisal And Second Appraisal Where The Actual Or Final Duty Is Calculated And Levied Upon The Importer. This Document Covers All The Necessary Aspects, Which Is The Fundamental Part In Clearance Of Goods/Shipment And The Process Of Assessment Of Customs Duty And Taxes. Shipments May Be Received At Either The Sea, Air Port Or Dry Port Declared By The Customs Authorities As Customs Ports, Customs Air Port And Land Customs Station; The Procedure For Clearance Is Same For Every Customs Station.