政策法规现行有效巴基斯坦清关税务

Duty Drawback on Deep Freezer

效力	法规类型	发布日期	生效日期	发文机构
现行有效	部门规章	2021-06-01	2021-06-01	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-01

生效06-01

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 644(I)/2021号通知，修订了2009年第211(I)号通知中的附表XII。该法规针对深冷柜（Deep Freezers）的出口退税政策进行了调整。自2021年6月1日起，使用指定原材料（如覆膜PCM线圈、铝热交换器组件等）生产HS编码为8418.3000、8418.4000及8418.5000的深冷柜并出口的制造商，可获得相当于离岸价（f.o.b. value）3.98%的海关关税退还。此规定旨在通过税收激励促进特定家电产品的出口制造。

巴基斯坦 FBR 海关法规 SRO 644(I)/2021（2021-06-01）

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

Islamabad, the 1' June, 2021.

NOTIFICATION

(CUSTOMS)

S.R.O. Of (1)/2021.— In exercise of the powers conferred by clause (c) of section 21

of the Customs Act, 1969 (IV of 1969), the Federal Board of Revenue is pleased to direct that the

following further amendments shall be made in its Notification No. S.R.O. 211(1)/2009, dated the

5th March, 2009, namely:—

In the aforesaid Notification, for Schedule XII, the following shall be substituted,

namely:-

"SCHEDULE XII

Extent of

Raw materials Goods produced H.S. Code Period repayment of

imported or manufactured customs—

duties

(1) (2) (3) (4) (5)

Emb pcm coil with pe 1. Deep freezers. 8418.3000 From 3.98% of the

0.35x809mm ar-white. 8418.4000 01.06.2021 f.o.b. value.".

Aluminum heat exchanger assy 8418.5000 onwards.

200sd.

Lock for df twin/sd models

new outlook 4.

Lugs ring type terminal 4ic-004.

Lugs straight small.

Hinge cf with spring (atasan)

454947xx00.

Cf hinge sup cover df/twin

464542 (white).

Cf hinge inf cover df/twin

464543 (white).

Switch for control panel df

twin/sd new.

Capacitor for compressor 4uf

(arcelik co).

Cu brzng ring 0.8x6x5 2%ag

w/o flux.

Led bulb 1.7w (meka).

Al stucco coil diamond pattern

0.3x460 m.

Flame retardant additive for pp

fr6413pe.

Emb pcm coil with pe

, 0.4x783mm ar-white.

Cu brzng ring 0.8x4.76x4 20%ag

flux coat.

Cu brzng ring 0.8x7x5 2%ag

w/o flux.

Cu brzng ring 0.8x1.91x4 5% ag

w/o flux.

Permagurn vaber 23 mm

Refrigerant gas r-600 a.

Isocynate.

Silicon sealant model

fl-transparent.

Flux powder for aluminum

brazing.

Fluxmatic liquid flux.".

[C.No.3(8)DRD/2020] -

(Muhammad Daud rzado)

Secretary (Duty Remission 13c Drawback)