政策法规现行有效巴基斯坦清关税务

Duty Drawback on Refrigerators

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

巴基斯坦联邦税收委员会（FBR）发布SRO 645(I)/2021号通知，修订了2009年第211号通知中的附表L。该政策针对冰箱成品（HS Code 8418.2100）实施进口原料退税制度。自2021年6月1日起，符合条件的制造商在出口冰箱时，可就其使用的特定进口原材料（如PCM/VCm钢板、铝片、铜管、制冷剂R-600a等）申请退还已缴纳的关税，退税额度为离岸价（FOB）的4.39%。此举旨在降低本地制造成本，提升出口竞争力。

巴基斯坦 FBR 海关法规 SRO 645(I)/2021（2021-06-01）

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

Islamabad, the 1" June, 2021.

NOTIFICATION

(CUSTOMS)

S.R.O. 645 )/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 L, the following shall be substituted, namely:-

"SCHEDULE L

Extent of

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

imported or manufactured customs—

duties

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

Refrigerators 8418.2100 From 4.39%% of

Bitum.

Emb pcm coil with pe 01.06.2021 the f.o.b.

onwards.

0.35x655mm (grey-9). value.

Vcm 675x466 m hl silver

hp5747a.

Vern 675x921 m hl silver

hp5747a.

Ptd al sheet 0.5x407x1597

Brass pin 5x28.4 mm for

power cord.

Brass pin 7x33 ram for power

cord.

Pp sabic 575p.

Pvc compound rau

7739/7799 ral 7001 (gre).

Pvc 1309 r4920 pre colored

(arc-p1 white)

Precoloured fr-hips 980 (arc-

pl white)

Aluminum ext handle 1.760m

aa10-anodized

Aluminium tube 7 x 0.7 mm

Double adhesive tape 15 mm

x 50m mem.

Poly vinyl tape 50 mm (blue).

t6. Paper adhesive tape fp97.

Bopp clear tape 48 mm x 50

nix 0.045 mm.

Double adhesive tape rolls 35

mm x 50 nit.

Pet pressure sensitive tape

.05x40mm 50m.

Pet polyest tape (blue pressure

sensitive.

Thermo shrinking adhesive

tape 50mm roll.

Breathing non-woven paper

tape w=50mm 50.

Aluminium flow rod

(aluminum to aluminum

Ref aluminum evaporator

r600a.

Lugs ring type terminal 4ic-

004.

Lugs straight terminal 4ic-008

Lugs straight small.

Wire type condenser 04-19

Capacitor for compressor 4uf

(arcelik co).

Cu brzng ring 0.8x6x5 2%ag

w/o flux.

Led bulb 1.7w (meka)

Flame retardant additive for

pp fr6413pe.

Cu brzng ring 0.8x4.76x4

20%ag flux coat.

Cu brzng ring 0.8x4x4 20%ag

flux coat.

Cu brzng ring 0.8x6.35x5

2%ag w/o flux.

Cu brzng ring .0.8x2x4 50/0 ag

w/o flux.

Bundy tube for amt 4mm an

coated.

Heat shrink sleeve 0.10 mm

dia 6.2mm.

Pemaagum vaber 23 mm.

Refrigerant gas r-600 a.

Isocynate.

Silicon sealant white.

Flux powder for aluminum

brazing.

Copper tube 6.0x0.71 mm.

Hot stamping foil 640 mm x

120 m ra-x si.

/6. Vcrn 746x544 in hl chmpgn

hp5782a.

Vcm 746x976 m hl chmpgn

hp5782a

48 Emb pcm coil with pe

0.35x655mm beige-2.

Plain pcm1.2x1219x2400mrn

metallic gold.

Ptd al sheet 0.5x406x1887

Fluxmatic liquid flux.

Plain pcm 0.5x1180x651

88wb metalic gold.

Emb pcm coil pe

0.35x655mm ep5388ey dgre.

Plain part 1.2x1219x2400mm

dark grey.

Ptd al sheet 0.5x409x2024

Plastic resin hips 2710/2712

natural.

Scotch tape 25 mm x 50 m

bopp clear xiarn.

Breathing non-woven paper

tape w15 50m/r.

Brass pro alloy 2x1000 mm.

Glass ref 1159.7x671x3mm

996 mg brown.

Glass frz 553x671x3mm 996

mg brown.

Pvc profile 547mm frz I black.

Pvc profile 1153.7mm ref

black.

Pvc profile 547mm frz

black.

Wire type condenser r600a.

Copper tube 4.76x0.55 mm.

Cu brzng ring 0.8x4.76x4

.5%ag w/o flux

Plain pcm 0.5x1180x726 996

dark grey.

Poly vinyl tape 65 mm (blue)

Double adhesive tape 0.3x13

mm.".

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

(Muhammad Daud Pi do)

Secretary (Duty Remission & rawback)