specialized training programme (stp) approved syllabus for fp… · 4 mr. saeed akram additional...

Government of Pakistan

Directorate General of Training & Research (Customs)

Old Customs House Building Eduljee Dinshaw Road

Karachi

*****

Specialized Training Programme (STP)

Final Approved Syllabus for FPO Examination-2015 41st CTP (Probationers)

Pakistan Customs Service (Tutorial part excluding on Job Training (OJT) etc.)

Sixteen Weeks

SPECIALIZED TRAINING PROGRAMME FOR 41st CTP

Academic Part at DGTR (Customs), Karachi

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KARACHI (HEAD OFFICE)

S.No. Name Designation Phone/Fax Cell

1 Mr. Ghulam Ahmed Director General 021-99214932 0346-2048830

2 Mrs. Rubina Wasti Director 021-99214225

Fax:021-99214232 0321-2121355

3 Currently vacant Principal 021-99214223 -

4 Mr. Saeed Akram Additional Director (I) 021-99214222 0305-4337367

5 Mr. Amer Rashid

Deputy Director

021-99214235 0302-2387727

REGIONAL OFFICE, LAHORE


1 Raja Tahir Majeed Director 042-37801468

Fax:042-37801446 0300-8544825

2 Kh. Khurram Naeem Additional Director 042-37801448 0300-9776269

3 Mona Aslam Deputy Director 042-99260362 0333-2277469

AT FBR (Hqrs) matters relating to STP are dealt by


1 Mr. Muhammad Junaid

Jalil Khan

Secretary

(Mgt-Customs-II)

051-9219668

Fax: 051-9205407 0333-5129845

REGIONAL OFFICE, ISLAMABAD


1 Mr. Muhamamd Ashfaq

Khan Additional Director 051-9213968 0313-2458956

2 Mr. Khaldun Ul Haq Assistant Director 051-9219201

Fax:051-9207709 0321-5888789



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INDEX

S.No. Subject/ Paper Marks

Credits

for

Syllabus

Time

Allowed

for

Exam

With

Books/

No Books

1 Customs Laws 200 3 3 With Bare

Act Books

2 Customs Rules and Notifications 150 3 3 With Bare

Act Books

3 Associated Laws 100 1.5 3 With Bare

Act Books

4 Customs Tariff and Trade 100 1.5 3 With Bare

Act Books

5

Sales Tax 1990; Federal Excise

Act 2005; Income Tax

Ordinance 2001

150 3 3 With Bare

Act Books

6 Enforcement Laws 100 1.5 3 With Bare

Act Books

7

Information Technology

Part- A: Theoretical

Marks: 80 / Time: 2 hrs 35

minutes

Part-B: Practical in Lab

Marks: 20 / Time: 25 minutes

100 1.5 3 No Books

8 Pakistan’s Economy 100 1.5 3 No Books



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LIST SHOWING REFERENCE BOOKS/OPEN BOOKS TO BE PROVIDED TO

PROBATIONERS FOR CONSULTATION DURING THE FPO EXAMINATION

S# Subject/ Paper Laws and Rules concerned Books/ titles

1 Customs Laws Customs Act ,1969 The Customs Act, 1969

(Bare Act)

2 Customs Rules and

Notifications

i. Customs Rules, 2001 Pakistan Customs Law Vol.- II

ii. Baggage Rules,2006 Import Policy Order, 2013

iii. Customs General Orders Customs General Orders

3

Associated Laws

i. Federal Board of Revenue Act, 2007

Associated Laws

(Bare Acts of all the relevant

laws)

ii. Establishment of the Office of Federal Tax

Ombudsman Ordinance, 2000

iii. Intellectual Property Organization of Pakistan Act,

2012 (sections 11, 14, 22)

iv. United Nations (Privileges & Immunities) Act,

1948

v. The Carriage of Goods by Sea Act, 1925

vi. Bill of Lading Act, 1856 (sections 1 – 3)

vii. Sales of Goods Act, 1930 (sections 4-44)

viii. Negotiable Instruments Act, 1881 (sections 4 - 25,

46-60, 61, 64, 70, 138)

ix. Afghan-Pakistan Transit Trade Agreement, 2011

x. Pakistan Merchant Shipping Ordinance, 2001

xi. The Trade Marks Ordinance, 2001 (XIX of 2001),

sections 46 – 66

xii. The Copyright Ordinance, 1962 (XXXIV of

1962), sections 3, 56, 58

xiii. The Patents Ordinance, 2000 (LXI of 2000),

sections 7-10

xiv. The Registered Designs Ordinance, 2000 (XLV of

2000), sections 3,4, 8

xv. Antiquities Act, 1975 (section 26)

xvi. Passport Act, 1974 (sections 2 to 7)

xvii. Prevention of Smuggling Act, 1977

xviii. Foreign Exchange Regulation Act, 1947 (section 8

& 12

xix. Drugs Act, 1976

xx. Dangerous Drugs Act, 1930

xxi. Pakistan Plant Quarantine Act, 1976

xxii. Pakistan Animal Quarantine (import and export of

animal and animal products) Ordinance

xxiii. General Clauses Act, 1897 (sections 3, 12, 24-A,

15, 16, 18)

xxiv. Limitation Act, 1908



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xxv. Evidence Act, 1984 (Articles 46-47, 70-89, 111-

113, 117-122, 126, 127,130,164,165)

4 Customs Tariff

and Trade

i. Customs Tariff (Latest Edition) Pakistan Customs Tariff Vol.-I

(Latest Edition)

ii. Import & Export Control Act, 1951 Import & Export Control Act,

1951

iii. Import Trade Policy Order Import Trade Policy Order

(Latest Edition)

iv. Export Trade Policy Order Export Trade Policy Order

(Latest Edition)

5

Sales Tax 1990;

Federal Excise Act

2005; Income Tax

Ordinance 2001

i. Sales Tax Act, 1990 Sales Tax Act, 1990

(Bare Act)

ii. Federal Excise Act, 2005 Federal Excise Act, 2005

(Bare Act)

iii. Income Tax Ordinance, 2001 Income Tax Ordinance, 2001

(Bare Act)

6 Enforcement Laws

i. Civil Procedure Code Civil Procedure Code, 1908

ii. Pakistan Penal Code Pakistan Penal Code, 1960

iii. Criminal Procedure Code Criminal Procedure Code, 1998

Law of Contract

7 Information

Technology No Books to be provided during FPO-Exam

8 Pakistan’s

Economy No Books to be provided during FPO-Exam



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Credit Hours: 3 (16 weeks Module) Time Allowed for Exam: 3 hours

ADVANCED LEVEL Marks: 200

PAPER-1 CUSTOMS LAWS -with Bare Act books

SECTION A: (40 Marks)

Chapter I: Definitions.

Chapter II: Appointment of officers of customs and their powers.

Chapter III: Declaration of ports, airports, land customs-stations, etc.

Chapter 1V: Prohibition and Restriction of importation and exportation.

SECTION B: (40 Marks)

Chapter V: Levy of, exemption from, and repayment of, customs-duties.

Chapter VI: Drawback.

Chapter VII: Arrival and departure of conveyance.

Chapter VIII: General provisions affecting conveyances at customs-stations.

SECTION C: (40 Marks)

Chapter IX: Discharge of cargo and entry inwards of goods.

Chapter X: Clearance of goods for home-consumption.

Chapter XI: Warehousing.

SECTION D: (40 Marks)

Chapter XII: Transshipment.

Chapter XIII: Transit Trade.

Chapter XIV: Exportation or shipment and re-landing.

Chapter XV: Special provisions regarding baggage and goods imported or exported

by post.

Chapter XVI: Provisions relating to coastal goods and vessels.

Chapter XVI-A: Provisions relating to the Customs Computerized System and Audit

and Access to documents

SECTION E: (40 Marks)

Chapter XVII: Offences and penalties

Chapter XVIII: Prevention of smuggling – powers of search, seizure and arrest –

adjudication of offences

Chapter XIX: Appeals and revisions

Chapter XIX-A: Settlement of cases

Chapter XX: Miscellaneous

The following books will be provided to the probationers during FPO Examination:

The Customs Act, 1969 – Bare Act Reading Material for covering syllabus:

i) Customs Act, 1969 (latest with commentary)

ii) General Manual of Customs Law by Z.A. Chana

iii) Customs Case Laws

iv) Case Studies & reference books on WTO/GATT, Customs Reforms & Automation



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PAPER-2 CUSTOMS RULES AND NOTIFICATIONS -with Bare Act books

UNIT 1: RULES RELATING TO CUSTOMS PROCEDURES

(60 Marks) Minimum -24 hrs

Customs Rules 2001 S.R.O 450(I)/2001 dated 18-06-2001 with special focus on;

1.1 Customs Agents (Rules)

1.2 Customs Valuation (Determination of Value of Imported Goods Rules)

1.3 Customs Recovery Rules

1.4 Duty and Tax Remission (DTRE) for Export Rules

1.5 Transshipment

1.6 Warehousing

1.7 Mutilation or Scrapping of Goods

1.8 Rules of Origin,1973

1.9 Baggage Rules, 2006

1.10 Tracking and Monitoring of Cargo Rules, 2012

1.11 Afghan Transit Trade Rules

UNIT 2: STATUTORY REGULATORY NOTIFICATIONS

(40 Marks) – Minimum18 hrs

2.1 Exemptions/Concessions On Import Of Machinery & Equipment – Chapter II, PCL Vol.

II

2.2 Preferential And Free Trade Agreement Notifications – Chapter III, PCL Vol. II

2.3 Import & Assessment Of Motor Vehicles – Chapter IV, PCL Vol. II

2.4 List of Perishable Goods notified under Customs Act, 1969

2.5 Levy of Surcharge on Warehoused Goods

2.6 Exemption from warehousing surcharge on certain goods

2.7 Appropriate Officers notified under various sections of the Customs Act, 1969

2.8 Items prohibited in Transit through Pakistan to Afghanistan

2.9 Notified Goods in terms of Section 2(s) of the Customs Act, 1969

2.10 Fixed amount of Duty/Taxes on import of Baggage items

2.11 Confiscation of goods and minimum pitch of redemption fine

UNIT 3: CUSTOMS GENERAL ORDERS (40 Marks) – Minimum18 hrs

3.1 Customs General Order 12 of 2002 dated 15th

June 2002 (consolidation of CGOs)

3.2 List of Locally Manufactured Goods/Items for the purpose of concessionary notifications

– CGO 11/2007

3.3 Assessment of Motor Vehicles – CGO 14/2005

3.4 Pakistan Customs Valuation Gateway – CGO 1/2010



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UNIT 4: PUBLIC NOTICES/ STANDING ORDERS (10 Marks) – Minimum4.5 hrs

4.1 Concept of Public Notice/Standing Order

4.2 Issuing Authority

4.3 Legal Status

4.4 Difference between public notice & standing order

The following books (without commentary) will be provided to the probationers during FPO

Examination:

Pakistan Customs Law – Volume II

Import Policy Order 2009

Customs General Orders

Recommended Books:

Pakistan Customs Laws (PCL), Volume II, Printing & Publication Section, Customs Wing, FBR,

Islamabad. (Latest Edition)

Customs General Orders – Volume I & II, Tariq Najib Choudary (Latest Edition)

Public Notices/Standing Orders issued by Collectors of Customs



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Credit Hours: 1.5 (8 weeks Module) Time Allowed for Exam: 3 hours


PAPER-3 ASSOCIATED LAWS -with Bare Act books

SCOPE:

Customs Laws span a wide range of functions and activities. The Associated Laws syllabus

covers some of the laws/rules or regulations that affect Customs work or which Customs has to

implement during its operations. The list is not exhaustive but for the purpose of FPOE

examination, it has been limited to the following selected material:

UNIT 1: LAWS RELATING TO ORGANIZATIONS (15 Marks) – Minimum 7hrs

1.1 Federal Board of Revenue Act, 2007

1.2 Establishment of the Office of Federal Tax Ombudsman Ordinance, 2001

1.3 Intellectual Property Organization of Pakistan Act, 2012 (sections 11, 14, 22)

1.4 United Nations (Privileges & Immunities) Act, 1948

UNIT 2: LAWS RELATING TO GOODS (25 Marks) – Minimum 12hrs

(Sections relevant to Customs)

2.1 The Carriage of Goods by Sea Act, 1925

2.2 Bill of Lading Act, 1856 (sections 1 – 3)

2.3 Sales of Goods Act, 1930 (sections 4-44)

2.4 Negotiable Instruments Act, 1881 (sections 4 - 25, 46-60, 61, 64, 70, 138)

2.5 Afghan-Pakistan Transit Trade Agreement, 2011

2.6 Pakistan Merchant Shipping Ordinance, 2001

UNIT 3: LAWS RELATING TO INTELLECTUAL PROPERTY RIGHTS

(25 Marks) – Minimum 12hrs

3.1 The Trade Marks Ordinance, 2001 (XIX of 2001), sections 46 – 66

3.2 The Copyright Ordinance, 1962 (XXXIV of 1962), sections 3, 56, 58

3.3 The Patents Ordinance, 2000 (LXI of 2000), sections 7-10

3.4 The Registered Designs Ordinance, 2000 (XLV of 2000), sections 3, 4, 8

UNIT 4: LAWS RELATING TO PROHIBITIONS (15Marks) – Minimum 7hrs


4.1 Antiquities Act, 1975 (section 26)

4.2 Passport Act, 1974 (sections 2 to 7)

4.3 Prevention of Smuggling Act, 1977

4.4 Foreign Exchange Regulation Act, 1947 (section 8 & 12)



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UNIT 5: LAWS RELATING TO REGULATIONS (10 Marks) – Minimum 4.5 hrs


5.1 Drugs Act, 1976 (section 4 ,7, 8, 23, 33)

5.2 Dangerous Drugs Act, 1975 (section 4)

5.3 Pakistan Plant Quarantine Act, 1976 (section 4)

5.4 Pakistan Animal Quarantine (import and export of animal and animal products)

Ordinance, 1979 (sections 3, 4, 8)

UNIT 6: LAWS RELATING TO LIMITATION AND EVIDENCE

(Sections relevant to Customs) (10 Marks) – Minimum 4.5 hrs

6.1 General Clauses Act, 1897 (sections 3, 12, 24-A, 15, 16, 18)

6.2 Limitation Act, 1908

6.3 Evidence Act, 1984 (Articles 46-47,70-89,111-113,117-122,126,127,130,164,165)


Bare Acts of all the above laws

Recommended Books:

Above mentioned Act/Ordinances with commentary

Case Laws



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PAPER-4 CUSTOMS TARIFF & TRADE- with Bare Act books

Part-A: PAKISTAN CUSTOMS TARIFF (40 Marks) – Minimum 18hrs

4.1 Introduction to First Schedule to Customs Act, 1969.

4.2 Rules of Interpretation to Pakistan Customs Tariff.

4.3 Pakistan Customs Tariff:

- The Harmonized Commodities Coding System

- Classification of Goods

- Explanatory Notes

Part-B IMPORT, EXPORT LAW AND TRADE AGREEMENTS.

(30 Marks - Minimum13.5 hrs)

4.4 Import & Export Law & Procedure 15

4.4.1 Import & Export Control Act, 1951

4.4.1 Import Trade Policy Order

4.4.3 Export Trade Policy Order

4.5 Trade Agreements 15

4.5.1 Preferential Trade Agreements

4.5.2 Free Trade Agreements

Part-C INTERNATIONAL TRADE AND CUSTOMS ORGANIZATIONS

(30 Marks – Minimum 13.5 hrs)

4.6 World Trade Organization (WTO) 15

- Structure, Organization and Role

- Relevance to Pakistan Customs.

4.7 World Customs Organization (WCO) 15

- Structure, Organization and Role.

- Relevance to Pakistan Customs.


Books Laws & Rules are covered in the books on left column

i) Pakistan Customs Tariff-I Customs Tariff (Latest Edition)

ii) Import & Exports Procedures and

Import & Export Control Act

Import & Export Control Act, 1951

Import Trade Policy Order (Latest Edition)

Export Trade Policy Order (Latest Edition)



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BASIC LEVEL Marks: 150

PAPER-5 SALES TAX ACT, 1990; FEDERAL EXCISE ACT, 2005; & INCOME TAX

ORDINANCE 2001. – with Bare Act books

Part-A: SALES TAX LAW (Basic Level: 20 hrs) (Marks 50- Minimum 22.5 hrs)

i) SCOPE AND PAYMENT OF TAX

a) Categories of Sales Tax

b) Time and Manner of Payment

c) Monthly Sales Tax Returns

d) Determination and assessment of tax

e) Refund of excess amount of tax

ii) BOOK KEEPING AND INVOICE REQUIREMENTS

a) Records b) Tax invoice c) Access to record, documents

Part-B: FEDERAL EXCISE LAW (Basic Level: 20 hrs (Marks 50- Minimum 22.5 hrs)

i) INTRODUCTION

a) History, concept, nature and scope of Federal Excise Duties (FED)

b) Importance of FED in the national economy

c) Evolution and introduction of Federal Excises Act and Rules, 2005

d) Basis, livability and charge of FED.

ii) VALUATION, CLASSIFICATION & ASSESSMENT ETC.

a) Concepts of Valuation under Excise law

b) Classification- Federal Excise Tariff

c) Collection, Reassessment and Recovery of arrears of federal Excise Duties.

iii) Warehousing; Inter-warehouse movements.

iv) Adjustments, rebates and repayments of FED.

v) Compatibility with sales tax.

Part-C: INCOME TAX LAW (Basic Level: 20 hrs) (Marks 50- Minimum 22.5 hrs)

a) Crucial terms and concepts:

b) Types of Assesses of Income Tax.

c) Heads of income

d) Filing of returns; liabilities of taxpayer

e) Assessment of tax

f) Provisions relating to maintenance of accounts.

g) Audit.

h) Withholding tax regime; Special treatment of special businesses.

i) Exemptions from total income

j) Concepts of resident/non-resident persons, Tax year, advance ruling.

Income Tax Rules relating to above topics

The following books will be provided to the probationers during FPO Examination.

i. Sales Tax Act, 1990

ii. Federal Excise Act, 2005

iii. Income Tax Ordinance, 2001



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PAPER-6 ENFORCEMENT LAWS- with Bare Act books

Part-A: INTERPRETATION OF PENAL AND FISCAL STATUTES

(Marks 10 – Min. 4.5 hrs) i) Introduction to Jurisprudence

ii) Law in general and its kinds.

iii) Sources of law

iv) Interpretation of penal and fiscal statutes.

Part-B: PAKISTAN PENAL CODE (Marks 30 –Minimum 13.5 hrs)

i) Definitions & scope; Concepts relating to Moveable property, wrongful gain, wrongful loss

document, dishonestly and fraudulently; Definition of ‘Public servant’.

ii) General exceptions

iii) Concept of Mens Rea and Actus Renum.

iv) Concepts of False Evidence, wrongful confinement, criminal force, offence, criminal

misappropriation, embezzlement, cheating, forgery, trespass, forgery, mischief, defamation.

Part-C: CRIMINAL PROCEDURE CODE (Marks 30 –Minimum 13.5 hrs)

i) Introduction and scope

ii) Difference between warrant and summons cases;

iii) Powers of police officer to arrest without warrant; Procedure of arrest without warrant and with

Warrant.

iv) Compoundable and non-compoundable offenses; cognizable and non- cognizable offenses; procedure

for taking cognizance of offenses; formation of charge; bail able and non-bail able offenses.

v) Provision relation to information reports and investigations by police; arrests, escape and retaking;

searches; production of documents; discharge, acquittal and convictions.

vi) Provisions relating to Appeals, Bails and bonds.

Part-D: CIVIL PROCEDURE CODE (Marks 30 –Minimum 13.5 hrs)

i) Definitions; Subordination of Courts; Application to Revenue Courts; Pecuniary Jurisdiction &

Powers.

ii) Res-Judicata; Summons to defendants; discoveries; Summons to witnesses; judgment & decrees.

iii) Estoppel

iv) Reference, review and revisions.

v) Mercantile Law:

Law of Contract: Introduction, Offer & Acceptance, Consideration, Capacity, Consent, Void &

Voidable Contracts, Assignment /Performance, Bailor and Bailee, Agency Relationship, Breach

of Contract, Discharge of Contracts, Frustration of Contract, Remedies


i. Civil procedure Code, 1908

ii. Pakistan Penal Code, 1860

iii. Criminal Procedure Code, 1998

iv. Law of Contract



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PAPER-7 INFORMATION TECHNOLOGY- without books

(Part-A: Practical in Lab Marks: 20/ Duration: 25 minutes)

Part A: INTRODUCTION TO COMPUTERS (Marks 20- Minimum 9 hrs)

i) Introduction to Hardware and software and Application Software

ii) Microsoft Word, Microsoft Excel, Microsoft PowerPoint, Internet & Emailing

(Practical in Lab Marks: 20 ; Duration: 20 minutes)

Part B: FUNDAMENTALS OF INFORMATION SYSTEMS(Marks 20- Minimum 9 hrs)

i) Introduction to Information Management Systems (IMS)

ii) Solving Business problems with Information Technology

iii) Types of IMS

iv) IPODS Cycle

v) Levels of Information systems

vi) The System development life cycle

vii) Data Communication & telecommunications overview

viii) Overview of Data Base Management Systems (ORACLE and SQL)

Part C: BRIEF ABOUT PRAL AND CUSTOMS IMS (Marks 25- Minimum 13 hrs)

i) Goods Declaration

ii) Assessment Management

iii) Examination Management

iv) Risk Management

v) User Management

vi) Electronic Data Interchange

vii) Rebate Management

viii) Refund Management

ix) Adjudication Management

x) Carrier Declaration

Part D: GENERAL INTRODUCTION TO CUSTOMIZED INFORMATION SYSTEMS

FOR CUSTOMS (Marks 25- Minimum13 hrs)

i) History of Customs Automation

ii) CARe and WeBOC- introduction

iii) WeBOC - Salient features and modules

iv) WeBOC Components

v) WeBOC workflow- carrier declaration and goods declaration

vi) MIS Wing of Federal Board of Revenue

Part E: KNOW HOW OF COMPUTER SYSTEMS AND SOFTWARE FOR INLAND

REVENUE (Marks 10- Minimum4.5 hrs)i) STARR

ii) STREAM

iii) MAHASIL

iv) e-Filing

v) CAP – Challan Application Program

vi) RE-CAP – Re-conciliation Challan

Application Program

vii) Veri-Tax Note: All parts from A to G above have been taught at introductory levels only.

No books/ documents will be provided to the probationers during FPO Examination.



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PAPER-8 PAKISTAN’s ECONOMY- without books

SCOPE:

The course will focus on current issues in Pakistan's economy and macro economic framework

which are relevant to public sectors managers in Federal Board of Revenue. The course will use

a lecture and case discussion based pedagogy to illustrate key concepts and develop analytical

skills.

UNIT 1: MACRO ECONOMIC FRAMEWORK (15 Marks –Minimum 7hrs)

1.1 National Income Accounts

1.2 Gross Domestic Product

1.3 Macro-economic indicators

UNIT 2: FISCAL POLICY FRAMEWORK (30 Marks – Minimum 13.5hrs)

2.1 Structure of Public Finance

2.2 Tools of Fiscal Policy

2.3 Structure of Taxation

2.3 Deficit Financing/ Loans & Structural Adjustment Programs

UNIT 3: MONETARY POLICY FRAMEWORK (10 Marks – Minimum 4.5hrs)

3.1 Role of Central Bank

3.2 Monetary policy

3.4 Foreign Direct Investment – Its features & impact on economy.

UNIT 4: INTERNATIONAL TRADE (30 Marks – Minimum 13.5hrs)

4.1 Trade theory: Comparative advantage versus Absolute advantage

4.2 Free Trade Agreements

4.3 Balance of payments

4.4 Trade policy and major trade partners of Pakistan



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UNIT 5: AGRICULTURE & INDUSTRY (15 Marks –Minimum 7hrs)

5.1 Agricultural Development and policy

5.2 Industrial Development and Policy

5.3 Critical issues in growth of Agriculture & Industry

5.3 Major Imports & Exports

No books shall be provided during the FPO Examination.

Recommended Books:

1. Issues in Pakistan's Economy, S. Akbar Zaidi, Second Edition 2011, Oxford University

Press.

2. Macroeconomics, N. Gregory Mankiw, Worth Publishers

3. The State of Pakistan's Economy, Annual Report of the State Bank of Pakistan

4. Pakistan Economic Survey 2011-12

5. FBR Quarterly Reports

6. Reference books on syllabus topics



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