GOVERNEMNT OF PAKISTAN

MINISTRY OF FINANCE AND ECONOMIC AFFAIRS

(REVENUE DIVISION)

CENTRAL BOARD OF REVENUE

NOTIFICATION 

Islamabad, the 31st Mach, 1993

CUSTOMS

 

                S.R.O. 245 (I)/93.-  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 make the following rules, namely:-

 

1.             Short title, application and commencement.-  (1)  These rules may be called the Deferment of Import Duty (on ships for scrapping) Rules, 1993.

 

                (2)           They shall apply to the ships imported for breaking at Gaddani, district Lesbella, Baluchistan.

 

                (3)           They shall come into force at once.

 

2.             Definitions.-  In these rules, unless there is anything repugnant in the subject or context,-

 

                (i)            "Act" means the Customs Act, 1969 (IV of 1969);

                (ii)           "deferred amount" means the balance amount of import duties, payment whereof has been deferred;

                (iii)          "duties" include import duty leviable under the First Schedule of the Act, and sales tax leviable under the Sales Tax Act, 1990;

                (iv)          "grace period" means the period during which the importer shall not be required to pay the deferred amount; and

                (v)           "initial payment" means the duties payable within fifteen days of filing of bills of entry.

 

 

3.             Omitted.

 

 

4.             Schedule of derement:-       The duties leviable on import of ships for breaking may be paid in accordance with the following manner, namely:-

 

 

i)                     First instalment of forty per cent of the total duty At the time of filing of bill of entry.

ii)                   payable (as per declaration by the importer):

 

                ii)             Second instalment of thirty per cent:                       Within thirty days of payment of first

                                                                                                                instalment.

 

                iii)            Third instalment of remaining thirty per cent          Within thirty days of payment of second

                                (alongwith the differential, if any based on               instalment.

                                final assessment):                                                                                    

 

 

5.             Procedure for deferment.-    (1)  An importer, after making payment of duties payable under rule 3, shall be allowed to bring the ships in the approved breaking yard at Gaddani Beach, District Lesbella, Baluchistan.               

               

            (2)   For the assessment of the amount payable under rule 3, the importer shall file the stability booklet, builder's plan or builder's certificate confirming light displacement tonnage (L.D.T.) alongwith other documents, as may be required, with the bill of entry to the assessing officer appointed in this behalf.

           

            (3)   In the case of non-production of builder's plan under sub-rule (2), the ship shall be surveyed by an approved surveyor to ascertain the light displacement tonnage (L.D.T.) prior to beaching, as laid down in the Public Notice No. 1/1990, dated the 3rd February, 1990, and No. 2/1990, dated the 30th December, 1990, issued by the Collector of Customs, Custom House, Gaddani.

 

 

               

 

 

 

 

 

(4)               The importer shall, after paying the first instalment under rule 4, submit an application for grant of permission for breaking of ship alongwith an undertaking on forty rupees judicial stamp paper testifying that -

                               

                                (a)            he shall start breaking the ship immediately after receiving the requisite permission and will not remove from the yard any goods except unnecessasry tackle, with the permission of the Assistant Collector concerned; and

 

                                (b)            he shall stop breaking in case the dues are not paid within the stipulated time or there is any dispute in respect of finalization of assessment of the ship concerned.           

 

 (5)          Final assessment of the ship shall be made within one month from the date of initial payment and the importer shall be  required to deposit the deferred amount within such time as may be specified at the time of such final assessment.

 

 (6)          In the case of unavoidable delay in finalization of assessment of the ship, the grace period may be allowed for one month only by the Collector, Gaddani, keeping in view the exigencies of the case.

 

 

 (7)          In case of failure by the importer to make payment in accordance with the schedule specified in rule 4, he shall be stopped breaking the ship forthwith and shall not be allowed to avail facility of deferment of duties payable in respect of the ship for which such deferment was permissible and no such deferment of duties shall be allowed to him in future.

 

 

 (8)          The breaking of ship shall not be allowed if the importer fails to observe the provisions of these rules or contravenes any of the provisions of the Act or other law and rules for the time being in force.

                               

                                                               

 

 

                                                                RAJA  M.  AKHTAR  TAHIR

                                                                                                                                                Secretary (Customs-I)

 

[C.No.1(16)-T-II/92-21/93]

 

 

As amended

S.R.O.995(I)/94,      -               dated  06.10.1994

S.R.O.1004(I)/94,    -               dated  10.10.1994

S.R.O.27(I)/95,        -               dated  11.01.1995

S.R.O.408(I)/96,      -               dated  13.06.1996

S.R.O.125(I)/97,      -               dated  23.02.1997

S.R.O.542(I)/98,      -               dated  12.06.1998