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GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

CENTRAL BOARD OF REVENUE

 

 

010618

 

NOTIFICATION

(CUSTOMS)

 

 

S.R.O. 414(I)/2001.– In exercise of the powers conferred by clause © 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.

 

 

 

SCHEDULE I

Raw materials imported.

Goods produced or manufactured.

Period.

Extent of repayment of customs–duties.

(1)

(2)

(3)

(4)

1.       Carbon steel.

2.       Twist brills.

3.       Electroplating polishes and comparatione.

4.       Emery grain.

5.       Emery flour.

6.       Nickel anode.

7.       Felt mop.

 

1.       Hand tools of carbon steel, nickel or chrome plated, all sorts.

 

From 01.07.2001 to 30.09.2001.

 

From 01.10.2001 to 31.12.2001.

 

From 01.01.2002 to 31.03.2002.

 

From 01.04.2002 onwards.

 

8.71% of the f.o.b. value.

 

8.21% of the f.o.b. value.

 

7.72% of the f.o.b. value.

 

7.23% of the f.o.b. value.

2.       Stainless steel.

3.       Twist brills.

4.       Electroplating polishes and comparition.

5.       Emery flour.

6.       Emery grain.

7.       Felt mop.

2. Hand tools of stainless steel, all sorts.

 

From 01.07.2001 to 30.09.2001.

 

From 01.10.2001 to 31.12.2001.

 

From 01.01.2002 to 31.03.2002.

 

From 01.04.2002 onwards.

 

4.93% of the f.o.b. value.

 

4.46% of the f.o.b. value.

 

4% of the f.o.b. value.

 

3.53% of the f.o.b. value.

 

SCHEDULE II[W1] 

Raw materials imported

Goods produced or manufactured

Period

Extent of repayment of customs–duties

(1)

(2)

(3)

(4)

1.       Carbon steel.

2.       Trichloro–ethylene.

3.       Titanine thinner.

4.       Cellophane rolls.

5.       Cellophane sheets.

 

1.       Shaving blades made of carbon steel.

 

From 08.05.2003 onwards.

 

1.62% of the f.o.b. value.

1.       Stainless steel.

2.       Trichloro–ethylene.

3.       Titanine thinner.

4.       Cellophane rolls.

5.       Cellophane sheets.

 

2.       Shaving blades made of stainless steel.

 

From 08.05.2003 onwards.

 

6.43% of the f.o.b. value.

1.       Steel strip.

2.       Polystrene—hi-impact.

3.       Polystyrene—crystal.

4.       Triklon–N.

5.       2–Propanol (IPA).

6.       Vacmul O 3D.

7.       Krytox–2000/IPA.

8.       Platinum target.

9.       Aluminum oxide grinding wheel (A400 J5 BYZ).

10.   Aluminum oxide grinding wheel (A800 J5 BYZ).

 

3.       Single blade disposable razor.

 

From 08.05.2003 onwards.

 

3.69% of the f.o.b. value.

1.       Steel strip.

2.       Polystrene—hi-impact.

3.       Polystyrene—crystal.

4.       Triklon–N.

5.       2–Propanol (IPA).

6.       Vacmul O 3D.

7.       Krytox–2000/IPA.

8.       Aluminium spacer strip.

9.       Platinum target.

10.   Aluminum oxide grinding wheel (A400 J5 BYZ).

11.   Aluminum oxide grinding wheel (A800 J5 BYZ).

 

4.       Twin blade disposable razor.

 

From 08.05.2003 onwards.

 

4.46% of the f.o.b. value.

1.       Steel strip.

2.       Polystrene—hi-impact.

3.       Polystyrene—crystal.

4.       Triklon–N.

5.       2–Propanol (IPA).

6.       Vacmul O 3D.

7.       Krytox–2000/IPA.

8.       Aluminium spacer strip.

9.       Platinum target.

10.   Aluminum oxide grinding wheel (A400 J5 BYZ).

11.   Aluminum oxide grinding wheel (A800 J5 BYZ).

5.       Twin blade disposable cartridge.

From 08.05.2003 onwards.

2.79% of the f.o.b. value.

 

 

SCHEDULE III

Raw materials imported.

Goods produced or manufactured.

Period.

Extent of repayment of customs–duties.

(1)

(2)

(3)

(4)

1.       Syrex SD–7 brand synthetic diaphragms.

2.       Side over post gasket.

3.       Copper casing ‘O’ ring.

4.       Index packing.

5.       Flag rod packing.

6.       Simirit ‘O’ rings.

7.       CKD kit.

8.       Index boxes.

9.       ATG nipples.

10.   Bodies.

11.   Front casing.

12.   Rear casing.

13.   Top covers.

Complete gas meters.

 

From 01.07.2001 onwards.

 

Rs.230.29 per piece.

 

 

SCHEDULE IV

Raw materials imported.

Goods produced or manufactured.

Period.

Extent of repayment of customs–duties.

(1)

(2)

(3)

(4)

1.       Electrical steel sheets.

2.       M.S. sheets.

3.       Aluminum ingots.

4.       Aluminum sheets.

5.       Ball bearing (fans).

6.       Insulating material (plastic moulding compound):–

 

(i)       acetal copolymer for contact plate, rod, bridge, gear and lock; and

 

(ii)     Polypropylene for knobs, isolating, etc.

 

7.       Condenser (capacitor).

8.       M.S. bright (blanks) shafting.

9.       C.R.C. sheets 24” gauge.

Ceiling, pedestal, cabin and exhaust fans of all sizes including such fans in CKD condition.

 

From 01.07.2001 to 30.09.2001.

 

From 01.10.2001 to 31.12.2001.

 

From 01.01.2002 to 31.03.2002.

 

From 01.04.2002 onwards.

 

6.06% of the f.o.b. value.

 

4.95% of the f.o.b. value.

 

3.84% of the f.o.b. value.

 

2.74% of the f.o.b. value.

 

 

SCHEDULE V

Raw materials imported.

Goods produced or manufactured.

Period.

Extent of repayment of customs–duties.

(1)

(2)

(3)

(4)

Alloy steel wire rod.

Steel nuts, screws and bolts of all types.

From 01.07.2001 to 30.09.2001.

 

From 01.10.2001 to 31.12.2001.

 

From 01.01.2002 to 31.03.2002.

 

From 01.04.2002 onwards.

 

8.11% of the f.o.b. value.

 

7.97% of the f.o.b. value.

 

7.84% of the f.o.b. value.

 

7.70% of the f.o.b. value.

 

 

 

 

SCHEDULE VI

Raw materials imported.

Goods produced or manufactured.

Period.

Extent of repayment of customs–duties.

(1)

(2)

(3)

(4)

1.       Aluminum ingot.

2.       Langsol.

Aluminum utensils.

From 01.07.2001 to 30.09.2001.

 

From 01.10.2001 to 31.12.2001.

 

From 01.01.2002 to 31.03.2002.

 

From 01.04.2002 onwards.

Rs.6.11 per kilogram.

 

Rs.6.01 per kilogram.

 

Rs.5.92 per kilogram.

 

Rs.5.83 per kilogram.

 

 

SCHEDULE VII

Raw materials imported.

Goods produced or manufactured.

Period.

Extent of repayment of customs–duties.

(1)

(2)