| |
|
 |
| For business information, annual reports, laws, ordinances, regulations and articles. |
|
|
|
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
CENTRAL BOARD OF REVENUE
*****
010618
NOTIFICATION
(CUSTOMS)
S.R.O.
412(I)/2001.– In exercise of the powers conferred by clause (c) of section 21
of the Customs Act, 1969 (IV of 1969), the Central Board of Revenue is pleased
to authorize repayment of customs–duties to the extent specified in column (4)
of the Schedules below, paid on the importation of the raw materials specified
in column (1) of the said Schedules, and used in the production or manufacture
of the goods specified in column (2) of those Schedules and exported during the
period specified in column (3) thereof, subject to the following conditions,
namely:–
(i)
the
manufactured goods are exported out of Pakistan and an application for
repayment of customs–duties is presented to the proper officer of Customs
within two hundred and ten days of such exportation or within one hundred and
eighty days from the date of realization of foreign exchange as shown on Bank
Credit Advice issued in accordance with the current directive of the State Bank
of Pakistan; and
(ii)
the
exporter makes a declaration on the face of the original shipping bill and on
other export documents to the effect that he would claim repayment of the
customs–duties paid on the imported raw materials used in the production or
manufacture of the goods being exported.
|
Raw materials imported |
Goods produced or manufactured |
Period |
Extent of repayment of customs–duties |
|
(1) |
(2) |
(3) |
(4) |
|
1.
Polyvinyl alcohol. 2.
Tallow. 3.
Tallow substitute. 1.
Polyvinyl alcohol. 2.
Tallow. 3.
Tallow substitute. 4.
Accessories. 5.
Polythene bags for packing. 1.
Polyvinyl alcohol. 2.
Tallow. 3.
Tallow substitute. 4.
Accessories. 5.
Polythene bags for packing |
1.
(i) Grey fabrics, made of
100% cotton; (ii)
Grey
ready-made garments, made of 100% cotton; and (iii)
Grey
made-ups i.e. bedwear, curtain, table linen, etc. made of 100% cotton. |
From 24.07.2004 onwards. From 24.07.2004
onwards. From 24.07.2004
onwards. |
0.07% of the f.o.b. value. 0.99% of the f.o.b. value. 0.30% of the f.o.b. value. |
|
1.
Enzyme. 2.
Sodium per sulphate. 3.
Hydrogen per oxide. 4.
Per oxide stabilizer. 4.
Mercerizing assistant. 5.
Acetic acid. 6.
Fluorescent or optical brightner. 7.
Softener. 8.
Polyvinyl alcohol. 9.
Tallow. 10. Tallow substitute. 1.
Enzyme. 2.
Sodium per sulphate. 3.
Hydrogen per oxide. 4.
Per oxide stabilizer. 5.
Mercerizing assistant. 6.
Acetic acid. 7.
Fluorescent or optical brightner. 8.
Softener. 9.
Polyvinyl alcohol. 10. Tallow. 11. Tallow substitute. 12. Accessories. 13. Polythene bags for packing. 1.
Enzyme. 2.
Sodium per sulphate. 3.
Hydrogen per oxide. 4.
Per oxide stabilizer. 5.
Mercerizing assistant. 6.
Acetic acid. 7.
Fluorescent or optical brightner. 8.
Softener. 9.
Polyvinyl alcohol. 10. Tallow. 11. Tallow substitute. 12. Accessories. 13. Polythene bags for packing. |
2.
(i)
Bleached fabrics, made of 100% cotton; (ii) Bleached ready-made
garments, made of 100% cotton; and (iii) Bleached made-ups i.e. bedwear,
curtain, table linen, etc. made of 100% cotton. |
From 24.07.2004
onwards. From 24.07.2004
onwards. From 24.07.2004
onwards. |
0.51% of the f.o.b. value. 1.45% of the f.o.b. value. 0.61% of the f.o.b. value. |
|
1.
Dyes. 2.
Sequestering agent. 3.
Antimigrant. 4.
Detergent. 5.
Acetic acid. 6.
Dye fixing agent. 7.
Silicone elastomer. 3.
Enzyme. 4.
Sodium
per sulphate. 5.
Hydrogen
per oxide. 6.
Per
oxide stabilizer. 7.
Mercerizing
assistant. 8.
Acetic
acid. 9.
Fluorescent
or optical brightner. 10.
Softener. 11.
Polyvinyl
alcohol. 12.
Tallow. 13.
Tallow
substitute. |
3.
Dyed
or screen printed fabrics, tapestry fabrics, made of 100% cotton. |
From 24.07.2004
onwards. |
0.91% of the f.o.b. value. |
|
1.
Dyes. 2.
Thickener. 3.
Binder. 4.
Sequestering agent. 5.
Anti foaming agent. 6.
Softener. 7.
Enzyme. 8.
Sodium per sulphate. 9.
Hydrogen per oxide. 10. Per oxide stabilizer. 11. Mercerizing assistant. 12. Acetic acid. 13. Fluorescent or optical brightner. 14. Softener. 15. Polyvinyl alcohol. 16. Tallow. 17. Tallow substitute. |
4.
Printed
100% cotton fabrics. |
From 24.07.2004
onwards. |
1.01% of the f.o.b. value. |
|
1.
Dyes. 2.
Sequestering agent. 3.
Antimigrant. 4.
Detergent. 5.
Acetic acid. 6.
Dye fixing agent. 7.
Silicone elastomer. 8.
Enzyme. |