Islamabad,the 4th September,2000.









            S.R.O.627 (I)/2000.- 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 3,:-


(a)     In sub-rule (4), after the full stop, at the end, a colon shall be substituted; and

(b)     After sub-rule (4), amended as aforesaid, the following proviso shall be added, namely:-


“Provided that Investors in Exports Processing Zones shall be allowed to dispose off their machinery in tariff area after three years from date of filing of the bill of entry of its import subject to import policy order and payment of duties and taxes.”;


(ii)         In rule 5, after sub-rule(3), the following new sub-rule shall be added, namely:-



“(4)       Export Processing Zones manufacturers shall be treated at par with the bonded manufacturers in tariff area.”;


(iii)                in rule 6, in sub-rule (1), for the words “raw material” the words and comma “raw materials, imported goods in the same state” shall be substituted; and

(iv)                in rule 7, for the full stop, at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-


“Provided that manufacturer in Export processing Zone is allowed to remove @3% of the total value of export, the defective or `B` grade goods, waste, used packing materials, empty drums and cartons generated or produced in the Zone to tariff area on payment of duties and taxes.”.





Additional Secretary