GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE
NOTIFICATION
Islamabad, the 9th August, 1989
CUSTOMS/SALE TAX
S.R.O. 818(I)/89. - In exercise of the powers conferred by
section19 of the Customs Act, 1969 (IV of 1969) and sub-section (2) of section
13 of the Sales Tax Act, 1990, the Federal Government is pleased to direct
that such of the goods specified in Schedule I as are temporarily imported into
Pakistan with a view to subsequent exportation shall, subject to the following
conditions, be exempt from payment of
customs duty leviable under the First Schedule to the Customs Act, 1969 (IV of
1969) and sales tax payable thereon
under the said Act, namely:-
(1) An application for
exemption shall be made to the Collector of Customs or the Deputy Collector of
Customs giving full particulars of the
goods and the purpose for which they are imported.
(2) A bank guarantee, indemnity bond alongwith post-dated
cheque equivalent to the amount of customs duty and sales tax otherwise
leviable shall be furnished to
the Collector of Customs or the Deputy Collector of Customs concerned, in such
form as is prescribed by the Collector
of Customs or the Deputy Collector of Customs binding the importer to
re-export the goods temporarily imported within a period not exceeding one
year. The Collector of Customs or the Deputy Collector of Customs concerned on
a action made to him in this behalf, may, in deserving cases, grant at his
discretion and subject to such condition as he may deem fit to impose,
extension up to a further period of six months. If the goods are not exported within the stipulated period, the
Collector of Customs or the Deputy Collector of Customs, as the case may be,
shall enforce the bank guarantee furnished to him:
(3) Only such of the goods except the goods mentioned against
serial No. 5 covered by schedule I as are capable of identification at the time
of their re-exportation shall be exempt from the aforesaid customs duty and
sales tax.
(4) Packing material as mentioned in Schedule 1 may be imported
empty and it may be exported filled.
(5) The Collector of Customs or the Deputy Collector of Customs
may refuse entry of any goods without payment of customs duty and sales tax if
prima facie it appears to him that any of the conditions, of this notification
would be breached. At the time of
importation of goods the importer shall make a written declaration on the bill
of entry to the effect that the goods covered are imported for the purposes of
this notification. At the time of
re-exportation of goods the exporter shall make a written declaration on the
bill to the effect that goods covered were imported for the purposes of this
notification giving particulars of import documents (IGM No. & date, B/E
No. & date, Cash No. & date, etc.).
(6) Immediately after the re-exportation of goods, the
applicant shall produce evidence to the Collector of Customs or the Deputy
Collector of Customs concerned that the goods have been re-exported within the stipulated period. On the production of such an evidence the
bank guarantee or the indemnity bond submitted at the time of import shall be
released
(7) The export shall be allowed only if the Assistant
Collector, Incharge of Export Station, is satisfied that the goods temporarily
imported have been duly consumed in the manufacture of goods being exported.
(8) Omitted.
(9) The transfer of ownership of temporarily imported goods may
be allowed by the Collector of Customs or the Deputy Collector of Customs, concerned, at his discretion,
subject to the transfer of title of bank guarantee or indemnity bond submitted at the time of import:
Provided
that the transfer of ownership shall be allowed only in cases in which the
imported goods have undergone the manufacturing process to reach an
intermediary product stage.
(10) In cases where
temporarily imported goods are used in addition to other imported raw materials
on the imports of which duties and taxes have been paid and repayment is admissible
on export of ultimately manufactured products, the FOB price for claiming
repayment shall be the value excluding
value of the goods temporarily imported under this notification.
(11) Only such operations as are listed in Schedule II shall be
carried out with the raw materials imported under this notification.
(12) Exemption under this notification shall not be allowed in
cases in which physical inspection of manufacturing becomes necessary for the purposes of such exemption.
(13) Omitted
FORM
1. Name of the Unit with address ____________________________________________
2. N.T.N.No. ____________________________________________
3. Export Registration No. ____________________________________________
4. Import Registration No. ____________________________________________
5. Station of Export ____________________________________________
6. Value of garments exported in the Financial year ____________________________________________
7. Intended station of import ____________________________________________
----------------------------------
Signature and seal
Collector of Customs
SCHEDULE I
1.
Material
and components, sub-components for processing, assembly, manufacturing, repair
or rebuilding.
2. Material
for embellishing or decorating goods produced in Pakistan, for exportation.
3. Packing
material (excluding straw, paper, paper
cones glass, wool and like material).
4. Price
labels/tags.
5. Textile
designs, artwork, transparencies (bearing design for textiles).
6. Special
labels, special buttons, special brand tags and other items required to be
fixed on readymade garments.
7. Raw
materials i.e. plush fabrics, nylon, polyester fiber, eyes and nose used in
stuffed toys.
8. Polypropylene
woven and jute bags subject to the condition that such bags bear the
particulars of the Pakistani exporters in permanent print on each bag.
SCHEDULE II
1. Assembly
of machinery components and parts.
2.
Assembly of electrical and
electronic equipments and parts thereof.
3. Packaging
of goods.
4. Manufacturing
of leather goods from components.
5. Manufacturing
of sports goods from components.
6. Manufacturing
of garments from fabrics.
7. Incorporation
of trimmings, buttons, belts and similar items in garments.
8. Manufacturing
of aluminum-ware, steel ware, kitchen utensils and cutlery.
9. Manufacturing
of bicycles.
10. Manufacturing
of dolls, toys and games.
11. Manufacturing
of vacuum flasks.
12. Manufacturing
of furniture, woodware and fittings.
13. General
superficial processes such as elementary repairs, cleaning, removal of damaged
parts, sorting, straining, sifting, clarification, filtering, marking, sealing, labeling, repacking, drying,
preserving, refrigerating, chilling, fumigating, greasing, anti-rusting,
protective coating, printing, etc.
14. Forgings
imported by manufacturers of surgical instruments.
15. Manufacturing
of Foundation Garments.
MUZAFFAR MAHMOOD QURASHI
[F.No.
1(23)S&R-2/89] Additional Secretary
[As
amended]
S.R.O.
1044(I)/89. - dated 22.10.1989. S.R.O.1172(I)/99, - dated 03.11.1999
S.R.O. 460(I)/91.
- dated 20.05.1991. S.R.O.1363(I)/99, - dated 20.12.1999
S.R.O.660(I)/91. -
dated 13.07.1991.
S.R.O.
844(I)/91. - dated 24.08.1991.
S.R.O.426(I)/92. -
dated 14.05.1992.
S.R.O.482(I)/94, -
dated 09.06.1994.
S.R.O.985(I)/94. -
dated 06.10.1994
S.R.O.374(I)/96, -
dated 13.06.1996
S.R.O.735(I)/96, -
dated 08.09.1996
S.R.O.585(I)/97, - dated 07.08.1997
S.R.O.828(I)/98, - dated 21.07.1998
S.R.O.955(I)/98, -
dated 07.09.1998.
S.R.O.686(I)/99, -
dated 12.06.1999