Notifying Perishable goods under section 98 of the Customs Act, 1969

GOVERNN{IJN'I OIi PAK]S I.T\ (REVENLJE DIVISIoN,I FEDI-]RAL BOARD OO OUU']NL;TI +*t* lslanrabad. the l8rr' Septernber. 2{}l(' NOTITICATION (cusToMS) ln exercise of the po\\'crs conterred by section 98 ol'thc s.R.O. I 6 ?.9 ()/2026.' )/ 1999' custorrs Act. I 969 (lV of 1969). and in superses$ion of its r\-otification No. S.R.O I 25(l 1999, rhe Federal Board of ReYcnuc is pleased ro.rmlill .the goo(ls i"i".i ii* :i February. .l-able below to be the perishable goods tirr thc 1:urpose ot'rhe said secrir''u. .p..iti.J in the rranrelr':- fnble S \ Dr:scri tion t Bctcl leaves. 1. lluttcr. Ilidi lcavcs and Ilidi. ',1 { BeIcl-nuts Cheesc. (). Coconuts sceds '1 X-Ra 'Irilnts. Dates. r8. 9. l) t'ruits. l0 l: II Non-essential oils lr()()ds frilil']s IJ l: ish. l+ ( iin cr. Garlic. l5 Ilitlcs and Skins l6 Live lrees lants and roots etc t t1 \4ilk Pou'der t_L irJ llcrt. l9 0nions, 10. les L S rvcets and conl'ectione ^,J ]I 72 Soli drinks\y r. Sugar. ., I Spic1l Svru ..lams..lellies N{armalacles. KetchLr and sinrilat conriitrtctlts 5T l() l-ohacco olhcr than unln anu hcturccl roecssccl tohacctt 'i'ca. Cocoa and Cot-fee s ciliccl atr,rr e ls Art ctablcs and fiuits not r:d ib lc ancl oil-seecls 29 L etables oil l,rovided that anl,edible product ha\'ing arr expirl-, Jatl- specilied by the.nranulite'tttrcr tt"t sltrtll packllgcJ .rlt.' l'"-'ttlecl or cali.cJ in prc'e""ed' .rrl t)rittcd trn Ihe pacLing.-g*a!.i,'lpo"r"a to subjecl surcharge. purposes ot rvar.ehousiDg i."r the il."il,.:i;';;rrJr*li. rhc lirllrrrr ittg conditions. nalncll': -

the $ilh in accotdance bonded warehouses customs stored in such goods are (i) that ellsure manner as to and in such the manufacturer by specified ,torug" "o-nditionsdo not become unlit for human consumption during the rvarehousing that they period; and irt Anncr- as per tbrmat certitles' warehouse bonded customs ofthc the licensee (ii) that to store facilitics storage the requisite possesses rvaLehouse tlie thor ,l, rp""ifying the storage conditions specilied b-v the nranttlitclurcr. .i.ti goua, li o."ordr,rrce with This certillcare *ruti-i^-,rptouaea by th-e irnporter/authorised clcaring agent ot the tinre oi tiling o1'rcspcctive In-Bond goods declaration' ol Chicl related cha:t-qcs' if requircd' shall be taken Lrp b1' the of}'ice 1. An.,- s)'stem the PSWWeBOC team' imnrediatell" (,ollector 1.\outh Appraisernent ) ;ith above provisions shall take etfect flom the l5rlt ofOctober' 2026' .1. The .{\NIix-.\ [See prot istt to lhe Notilirution] (]EIt'I'IFIC^'T[] OIT ADEQUACY OF STORAGE FACILITIES ('l'o bc tbrnishctl hl thc Liccnse e of the Customs Bondcd Warchousc'; l'o. Thc Collector ol Customs Col Iectorate ol' C-ttstonrs- S ubjcc t: J'o FORM of the Customs Rondcd IiWe. the undersigned, being the licensee/authorised signatory certi! as follows:- iv"J"r-,r" pr"i"uiarised beloiv. do hereby state and I"\lll'l(. LrL.\RS I Name of'the Cttstorrls Ilo:rded Warehouse Bonded Warehouse Liccnce No & date: ' ) Clustoms - Addrcss/locatiorr of the Bonded Warehouse .l Nrrrtre uttr.l N'lN ol'thc Itnl'trrtcr (if aPPlicable): 5 Namc of'the Authorisccl Cllcaring Agent and Licence No. (GD) No' & d ale: 6 lnto-Bond Coods Declaration 1 Description ot goocls (as Pcr lnalltlfacturer's invoice/packing list): - Code: I PCT,'HS of goods: 9 Quantity/rveight CERTIFICAfION It is hereby certilied that:- storagc requisite the possesses above named Bondcd Warehouse Customs (i) tl,e stlicth' goods sub'iect store lhe to necessary and equipment infrastructure tacilities. mauufactuler: the by specified condhions the with in accordance =torage to cl'lstrrc {s conditions such and under manner such be storeJin shall (/i rhe said soods rDi\ pcriod thc' time durirlg anv at consumption h;man i"; ;;;;;;; H,lii:,,E;;;:i of u'arciousing:

-t'n {iii)intlrccl,cntol.alrydeviationtionttheabtlr.e.ofthc,]oodsbeingltrutrr'lLrntitli.r storagc' the ixrn-cornpliatlt o""uunt of inadeepatc t'r - hrttnall consumpuon Custc'ttts ol'the DrovisiLrtrs rhc rcl!:\'xrrt ;tion unde' shall be'l;;L:;; unticrsigncd tlrat rcliotr to anv othcr prt'jutiice rvithotrt tllereundel trt" Act. 1969. nntr 'ur"'l'*ie lhe la$'' nial bc' taken under VtiltIFICi\TION \,cr.il,icd thrir rhe contents ofthis certificate are true and correct lrr the best ofniy/otrr kno$'lorlge ,,,,i beiiel-and nothing has been concealed therellom' and shall'l'his SRO " <]atcd cenillcate is furnishccl in terms of proviso to agent al rhe tinrc ol filirrg .,1' 11t" 1n1s-Bondbc uplo;rded b1,rhe irnporter/ariiorl.a'"r"o.l"g ( i,r,rLls I)eclararion ofrelcr'ant goods' S igrxriLrr,,- r), tllc l . iecllsec tllhorised Signalor!' "'\ \iirttc: l)csig;rl:tiott: :( Lrstrrrtrs [Jottdcd \Varehouse Liccncc' No' L \l(' No.: I)at: I) lace: t h.' ( t !: t t) nt \ ) 6c ul,'stutttlt ol | ('. \o. l-l(l )1.&l'i20I 6l tel ( i\I occn i{l€l),ei',\lznl) t Sccretxry ( l -rm & l)t ocedurc