GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE AND ECONOMIC
AFFAIRS
Islamabad, the 12th June,1998
( CUSTOMS )
S.R.O.552(I)/98.- In
exercise of the powers conferred by section 19 of the Customs Act,1969(IV of
1969), the Federal Government is pleased to direct that goods specified in column (2) of the table
below as are temporarily imported into Pakistan with a view to subsequent exportation shall be exempt
from payment of customs-duty payable
thereon under the First Schedule to the said Act, subject to the following
conditions and those specified in column (3) of the said table, namely:-
(1) An application
shall be made to the Collector of Customs giving full particulars of the goods
and the purpose for which they are imported;
(2) an indemnity
bond or in certain cases a bank guarantee as mentioned in column (3) of the
said table equivalent to the amount of customs-duty, otherwise leviable, is furnished to the Collector of Customs
concerned, in such form as is prescribed by the Collector of Customs binding
the party to re-export the goods temporarily imported within a period not
exceeding six months. The Collector of Customs concerned on a written
application made to him in this behalf, may, in deserving cases, grant at his discretion, subject to such
conditions as he may deem fit to impose extension up to a further period of one
year. If the goods are not exported within the stipulated period, the Collector
of Customs shall enforce the bank guarantee if furnished, or initiate recovery
proceedings under section 202 of the Customs Act,1969;
(3) the Collector of
Customs may refuse entry of any goods without payment of customs-duty if prima
facie it appears to him that such goods would remain in Pakistan for more than
six months; and
(4) immediately
after the re-exportation of the goods, the applicant shall produce evidence to
the Collector of Customs concerned that the goods have been re-exported within
the stipulated period.
TABLE
--------------------------------------------------------------------------------------------------------------------------------------------------------S.No. Description of goods. Conditions
of import.
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(1) (2) (3)
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1. Excavation equipment
and consumable stores. If
imported by a foreign archaeological mission
to whom a license
for archaeo logical excavation has been granted by the Federal Government or a
Provincial Government.
2. (i)Packing material
used or required to be used as external If
such material do not change their
or internal covering
of goods, or as holders of goods, or as original
shape or form (packing material such
as straw, paper, paper cones, glass, wool and like materials are excluded
holders on which goods are rolled, wound or attached. Packing material if imported
filled, it may be re-exported empty, and if imported empty it may be
re-exported filled subject to furnishing a bank guarantee
(ii). Machinery and equipment for repair. If
imported by a concern or manufacturer duly registered with the Sales Tax
Authorities, having in house facility for repair, refurbishment and value
addition of machinery, which is
importable under the relevant Import Policy Order, against furnishing of bank
guarantee to the satisfaction of the Collector of Customs concerned, for
subsequent export provided that the export of the repaired, refurbished or
value added machinery is effected
against Form E reflecting the export proceeds in foreign exchange, like normal
exports.
(iii). Professional
equipment. If
imported by visiting technicians, doctors, and engineers, etc. subject to
furnishing bank guarantee.
(iv) Scientific and
educational equipment. if
imported for scientific, educational or cultural seminars in Pakistan on the
recommendations of Ministry of Education or concerned Ministry.
(v)Goods imported
for display at international or single If
imported by or through the Ministry of
country exhibition
for foreign missions. Commerce
or the Ministry of Foreign Affairs,
(vi) machinery
imported by the representative of foreign If
imported by or through the or the Minister
Commerce
firms for demonstration purposes. commercial
Ministry of Foreign Affairs.
(vii)Tubes or cops of metal plastic or other durable material Subject to furnishing of bank guarantee other
which are imported
wrapped with yarn than
those imported by Government or semi-Government institutions.
--------------------------------------------------------------------------------------------------------------------------------------------------------S.No. Description of goods. Conditions
of import.
--------------------------------------------------------------------------------------------------------------------------------------------------------
(1) (2) (3)
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(viii) Goods imported for demonstration purposes. Subject to furnishing of bank guarantee.
3. Equipment, materials. If
imported by foreign nationals as are
journalists,
press photographers, members of television teams, broadcasting units, film
companies cultural troupes, hot air ballooning , gliding, para gliding and hang
gliding teams who enter Pakistan for bona fide visit.
4. Equipment, materials
and special food stuff. if
imported by mountaineering expeditions. In
case the equipment
and material is not exported the expedition may donate such equipment and material
free of customs-duty in accordance with the
provisions of Notification
No.S.R.O.364(I)/82, dated the 19th April,1982 to the Alpine Club of Pakistan
and produce a certificate from the Secretary of that club to the effect that
the equipment and material so imported has been donated by that expedition to
that club. Special food stuff can however, be consumed by them.
5. Dry fruits. If
imported from Afghanistan subject to
furnishing bank guarantee. An undertaking shall also be furnished by the
exporter that no rebate or drawback of
duty has been paid or claimed on or after the time of export of goods.
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[C.No.6(25)/97-CB].
(KHALIL MASOOD )
Additional Secretary
As amended
S.R.O.1389(I)/99, - dated 27.10.1999