According to the rules, the FBR has explained the procedure for filing and approval of GD-TP at the port of entry. The owner of goods or his authorised bonded carrier shall access the Customs Computerised System through his assigned User ID, for filing online Goods Declaration for transshipment (GD-TP), at the port of entry against the bill of lading manifested for transshipment in the IGM. Before the submission of online GD-TP, it shall be ensured that the actual item-wise description, PCT code, quantity, quality and weight of goods under transshipment is as per declarations in the IGM, invoice and packing list. On verifying as per selectivity criteria that the imported goods are distinctly manifested for transshipment, the system shall authorise transshipment of goods in line with section 121 of the Act by assigning a unique number to GD-TP.
On allocation of GD-TP number, the bonded carrier authorised by owner of goods can access the GD-TP, subject to the prescribed selectivity criteria, for feeding online information related to transport unit ie registration number of vehicle, name and CNIC of the driver thereof, for transportation of the transshipment goods.
If, before or at the time of filing of GD-TP, the owner of the goods or his authorised clearing agent notices any obvious error, or mistake related to the number of packages, weight or description of the goods or port of final destination, in the information manifested, they shall approach Assistant or Deputy Collector MIS at the port of entry through the shipping line or shipping agent along with all supporting documents for amendment in the manifested information. Upon completion of all customs processes based on the pre-determined selectivity criteria the system shall generate customs release message for the terminal operator, owner of the goods or his authorised bonded carrier and concerned Assistant or Deputy Collector at the port of entry as well as the port of destination.
The terminal operator shall, subject to authorisation by the system, handover the cargo to the authorised carrier for carriage of goods to the port of destination. Safe carriage by the bonded carrier shall be governed by rules. In case of transshipment of vehicles, the system shall mark the GD-TP to Customs examiner for examination of vehicles. The examiner shall examine the vehicles as per laid down procedure and enter examination report along with digital images of the vehicle in the system.
The Terminal Operator shall ensure that before the cargo is allowed exit from port of entry, security seals have been affixed on all the containers or the cargo as the case may be by the Customs Container Security Unit (CCSU) staff or any person so authorised by the Board, who shall be availabl0e at the port for twenty four hours a day and seven days a week basis and shall seal the containers as required by the Terminal Operator. Provided that the over dimension goods, which are imported and landed at terminal without being stuffed in containers shall be allowed transshipment in loose condition on flat bed trailers, the photographs whereof shall be taken by customs authorities before the cargo leaves exit gates of the terminal. The container required to be sealed shall be sealed with prescribed security unbreakable seals having progressive serial number by the CCSU staff or the person authorised on that behalf and in addition a wire seal is used to hold together the locking bolts of the containers while numbering, adhesive tapes shall be used on joints where doors of containers close on top and bottom of the doors and on the hinges.
All goods for which transshipment has been allowed shall reach the customs port or station of destination within seven days of the date of feeding of the Gate-out event in the system at port of entry. The system shall block the bonded carrier who failed to deliver the cargo within the prescribed time limit. If unavoidable delay occurs in transshipment of any goods, the carrier shall request the concerned Assistant or Deputy Collector of port of entry for extension in the prescribed period, who may extend the period for a further seven days by recording reasons in the system. Further extension shall not be allowed without the prior approval of the concerned Additional Collector. The extension shall, however, not be allowed on account of scarcity or non-availability of transport unit to a carrier.
In case the Assistant or Deputy Collector MIS (Import) at the port of entry finds no cogent reasons for delayed transshipment, he shall generate e-notices through the system for consignments that are delayed beyond the prescribed time limit requiring the bonded carrier to provide written explanation through the system. In case the bonded carrier fails to respond or responds in an unsatisfactory manner within 24 hours of the issuance of the e-notice, the concerned Assistant or Deputy Collector of the port of entry shall initiate further legal action against the bonded carrier under intimation to the Assistant or Deputy Collector (Licensing) and Assistant or Deputy Collector of the port of destination. No further transshipment shall be allowed to the carrier till online acknowledgement or receipt of earlier consignment transshipped seven days ago is received.