GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

CENTRAL BOARD OF REVENUE

*****

Islamabad, the 7^thJune, 2003.

 

NOTIFICATION

(CUSTOMS)

 

            S.R.O.  490(I)/2003.¾ 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 Rules, 2001, namely:-

 

In the aforesaid Rules,-

(1)               in rule 296, in sub-rule (1),-

(a)               in clause (e), after the word “contract” the words “or export purchase order” shall be inserted; and

(b)               in clause (g),-

(i)                 in sub-clause (i) the words and comma “, polyester staple fibre” shall be omitted;

(ii)               in sub-clause (ii) the word “and”, at the end, shall be omitted;

(iii)             in sub-clause (iii) for the full stop, at the end , the semicolon and word “; and” shall be substituted; and

(iv)              after sub-clause (iii), amended as aforesaid, the following new sub-clause shall be inserted,-

“(iv)      supplies against international tenders.”;

            (2)       in rule 297,-

(a)               in sub-rule (1) in clause (iii) after the word “contract” the words “or export purchase order” shall be inserted; and

(b)               in sub-rule (4),-

(i)                 after the word “export”, occurring for the second time, the words and letters “or EE form duly countersigned by the State Bank of Pakistan” shall be inserted; and

(ii)               for the word “five” the word “one” shall be substituted;

            (3)       after rule 297, amended as aforesaid, the following new rules shall be inserted, namely:-

“297-A. Local procurement of duty paid input goods.- (1)            At the time of furnishing an application for DTRE approval, an exporter shall declare in a separate form Appendix - 1(A), the description, quantity and value of input goods intended to be procured locally for which the said exporter desires to claim duty draw back.

 

(2)       The input goods mentioned in Appendix-1(A) shall not be included in the list of input goods mentioned in Appendix-1 for duty and tax-free imports.

 

(3)               The value of input goods as declared under sub-rule (1) in Appendix-1(A) shall not exceed 10% of the total value of input goods or such percentage as may be specified by the Export Promotion Bureau for specific goods as declared in Appendix-1.

 

(4)               The duty drawback on locally manufactured polyester staple fibre procured on deemed import basis shall be admissible without ceiling.

 

(5)               The applicant shall provide the following information on input goods in the Appendix-1(A), namely:-

(a)      the number of operative notification under which he will claim duty drawback on the items specified in Appendix-1(A);

(b)      the apportioned rate of duty drawback on input goods in Appendix-1(A); and

(c)      the approximate amount of duty drawback on the basis of input output co-efficient determined by IOCO on input goods in Appendix-1(A).

(6)       The duty drawback on the input goods specified in Appendix-1(A) shall be admissible only after an exporter has fully discharged his liability as accepted under rule 297.

297-B. Procurement of sales tax free input goods.- An exporter may furnish an application in the form as set out in Appendix-1(B) for remission of sales tax alone in which case he shall be entitled to procure sales tax free input goods and will be entitled to full duty drawback on his duty paid input goods and the provision of the DTRE rules shall, mutatis mutandis, also apply for input goods procured under this rule:

      Provided that the facility of sales tax free purchase or supply of input goods shall be available only to those sales tax registered persons who maintain all the records prescribed under these rules or under the relevant Act in the computer software duly prescribed or approved by the Central Board of Revenue.”

            (4)       in rule 298,-

(a)               for the words and figure “within twelve months of the date of approval under rule 297” the words and commas “within eighteen months from the date of import or local procurement, whichever is earlier, of the approved input goods or a part thereof” shall be substituted;

(b)               for the words “unfulfilled exports”, occurring thrice, the words “un-utilized input goods” shall be substituted;

(c)               after the word “contract” the words “or export purchase order” shall be inserted; and

(d)               for the word “eighteen” the words “twenty-four” shall be substituted;

 

            (5)       in rule 300,-

(a)               in sub-rule (3), in the table, for the word “exports”, occurring thrice, the words “input goods” shall be substituted; and

(b)               in sub-rule (6) for the figure “10” the figure “20” shall be substituted;

(6)       after Appendix-1, the following new appendixes shall be added, namely:-

 

APPENDIX-1 (A)

[See rule 297-A]

Local procurement of input goods                            Dated:__/___/____

 

Particulars of the input goods to be procured locally against claim of duty drawback.

S. No	Description of the Input goods	PCT Heading	Quantity	Value	% as of total input goods	Number of DDB Notification	Apportioned rate of DDB	Amount of DDB
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
	TOTAL	--	--			--

APPENDIX-1 (B)

[See rule 297(B)]

Sales Tax Remission for exports

Application Form                                                                       Dated:___/___/____

 

(a)    Particulars of the Exporter:

Exporting under Rule
297(1)	297(4)
Please Check One Box

Name:
CCI&E Registration:
Manufacturing Premises:
Location of storage facilities:
Export Status     Direct     Indirect Please check One box	Approval Reference of Direct Exporter

 

(b)       Particulars of the goods intended to be Exported:

S. No.	PCT Heading of goods to be exported.	Description of goods to be exported.	Quantity of goods to be exported.	Value of goods to be exported.	Port of shipment.

 

(c)       Particulars of the input goods:

S. No.	PCT Heading of input goods.	Description of input goods.	Quantity of input goods.	Current Value of input goods.	Port of importation / City of purchase.

 

(d)  Amount of duties/taxes leviable on input goods:

S. No.	PCT Heading of input goods.	Import Duty.	Sales Tax.	Central Excise Duty.	Withholding Tax.	Others.	Total.

 

(e)   Brief production process used in the conversion of input goods into goods meant for export:

 

(f)     Input – Output ratio:

S. No.	Description/PCT of goods intended to be exported.	Unit of production of goods intended to be exported.	Description/PCT of input goods.	Quantity of input goods per unit of  production.

 

 

 

(Mumtaz Haider Rizvi)

Member (Exports)