GOVERNMENT OF PAKISTAN
CENTRAL BOARD OF REVENUE
Islamabad,the 6th October,1997
S.R.O.941(I)/97.- In exercise of the powers conferred by section 219 of the Customs Act,1969 (IV of 1969), the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Customs Export Processing Zones Rules, 1981, namely:-
In the aforesaid Rules.-
“(I) in rule 6,:-
(a) In sub-rule (1), after the words “removal of “ the words “imported raw materials and “ shall be inserted ; and
(b) In explanation, after the words “Tariff Area”, the words “vice versa” shall be inserted.
(II) after rule 6, the following new rule 6A shall be inserted, namely:-
“(6A) Subcontracting for units of the tariff area.-
Units operating in a Zone shall be allowed to undertake subcontracting for units of the tariff area subject to payment of duty and taxes on value addition only and sales tax if chargeable on the value of supply with the prior permission of the Collector of Customs on such conditions, restrictions and limitations as may be prescribed by the Collector or as otherwise provided in the Act or the Rules made thereunder:
Provided that in case of chargeability of central excise duty or sales tax, shall be collected in the same manner and time as if it were duty of customs payable under the Customs Act,1969 (IV of 1969).”;
(III) in rule 10.-
(a) after the words “or for transfer to another zone” the words “or t customs manufacturing bond in a tariff area” shall be inserted; and
(b) for the figures and words “6 and 7” the figures, commas and word “5, 6,6A and 7” shall be substituted.
Chief (Customs Procedure))