Diplomatic Bonds

Diplomatic Bonded Warehouse is the warehouse licensed under section 13 of

the Customs Act?1969 for warehousing the dutiable goods Imported
exclusively for diplomats / privileged persons.
1. A Bonded Warehouse License is issued under the provisions of section
13 of Customs Act?1969. However, in case of Diplomatic Bonded
Warehouse, the licenses were issued with the prior approval of the
C.B.R.
2. As provided under sub-section(2) of section 13 of the Customs Act?
1969, an application for the grant of license shall be made in the
prescribed form Annex-B along with following documents :o Map of the proposed area.
o

Article and Memorandum of Association in case of company and

copy of partnership deed in case of partnership firm.

o Certificate from a scheduled bank showing soundness of financial

position.
o Income Tax Registration Certificate.
o Details of Directors and authorized persons.
o Certificate
Industry.

of

Membership

of

Chamber

of

Commerce

and

o Lease / Tenancy Agreement.

o Copies of National identity Card(s) & Character Certificate(s).
o Comprehensive Insurance Policy from an approved Insurance
Company.
o Survey Certificate issued by the approved surveyor.

3. Besides the requirements mentioned above, all other conditions

required
under
the
customs Act?1969 or any other law for the time being in force shall
also
be
fulfilled.
The permission for Import of liquor is, however, granted to nonMuslims only.
4. The diplomatic bonded warehouses are dealing in Import of goods
Imported exclusively for the use of diplomats, foreign missions and
privileged persons. As such, all such goods / items which are used by
the diplomats, foreign missions and privileged persons can be
Imported.
5. The goods are not Imported against L/C. The Importer (holding
diplomatic bonded warehouse license) Import goods on contract basis
and store the same in his warehouse. Subsequently goods are sold to
diplomats / privileged persons according to their requirement and
exemption certificates issued by the Ministry of Foreign Affairs.
6. The purchase will be made strictly according to the quota fixed by the
Ministry of Foreign Affairs and quantities mentioned in the exemption
certificate.
7. Quota is allotted and purchases are authorized by the Ministry of
Foreign Affairs.
8. The strength of the diplomatic community in the country which
benefits from the warehouses is maintained by the Ministry of Foreign
Affairs.
9. The licensee of a bonded warehouse cannot open its sub-office in other
cities.
10.
Periodical stock taking is conducted. The audit is also carried out
by the staff of the Director General, Revenue Receipt Audit on
quarterly basis. Moreover, insurance policy is obtained from the
bonders covering all risks including pilferage etc. Besides there are
specific provisions in Chapter-XI and Chapter-XVIII of the Customs
Act?1969. In case of detection of any pilferage or misuse of the facility,
penal action under the relevant clauses of sub-section (1) of sectin 156
of the Customs Act?1969 can also be initiated.

11.
Every bonder cannot Import liquor. The Import permission from
Ministry of Commerce is necessary for the Import of liquor for a
diplomatic bonded warehouse.
12.
A Muslim can not Import or deal in liquor in the diplomatic
bonded warehouse.
13.
Liquor is allowed to Diplomats against the Exemption Certificates
issued by the Ministry of Foreign Affairs.
14.
Liquor can be purchased by diplomats according to the quantities
mentioned in the exemption certificates issued by the Ministry of
Foreign Affairs. Privileged persons can purchase liquor according to the
quota provided in the Model Rules and CGO.15/96 which is as under :15.
According to CGO.15/96, the Import / purchase of alcoholic
beverage is restricted to US$ 200/= per family per month by
expatriate employees of foreign or local companies, loan funded
projects or media personnel.
16.
According to the Model Rules dated 15-04-1963 for customs
concessions to privileged personnel arriving under various foreign aid
programmes or projects, Import / purchase of liquor can be made as
per following quota.
Privileged Person
o On first arrival in Pakistan a privileged person shall be allowed to
Import free of duty and taxes foodstuff and other consumable
stores including liquors and tobacco up to C&F value of US$
200/- under chapter III of SRO 450(i)/01.
o During the period of his assignment he shall be allowed to
Import free of duty and taxes foodstuff and consumable stores
including liquor and tobacco up to C&F value of US$ 150/- per
month but the value of liquor will not exceed US $50/- per
month.