政策法规现行有效巴基斯坦清关税务

Duty Drawback on Water Dispenser

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 647(I)/2021号通知，修订2009年第211(I)号通知，新增“附表LV”。该规定针对HS编码8418.6939的饮水机（Water Dispenser），允许使用特定进口原材料（如铜管、黄铜件、塑料颗粒等）进行本地组装生产的企业，享受相当于离岸价（f.o.b.）11.94%的关税退税。生效日期为2021年6月1日。此举旨在鼓励本地制造业并降低合规企业的税务成本。

巴基斯坦 FBR 海关法规 SRO 647(I)/2021（2021-06-01）

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

Islamabad, the Pt June, 2021.

NOTIFICATION

(CUSTOMS)

S.R.0.64W- (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

amendment shall be made in its Notification No. S.R.O. 211(1)12009, dated the 5th March, 2009, namely:-

In the aforesaid Notification, after Schedule LW, the following new Schedule shall be added,

namely:-

"SCHEDULE LV

Extent of

Raw materials imported Goods produced H.S. repayment

Period

or manufactured Code of customs-

duties

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

Double adhesive tape - 0.65 x 13 1. Water dispenser 8418.6939 From 11.94%

MM.

01.06.2021 of the

Copper flow rod copper to copper.

onwards. f.o.b.

Brass pro alloy 2x1000 mm.

value.

3m 94 primer dw 91/75 g.

Hinge pin wd-gd 1801.

Ref evaporator wd-gd 1801.

Hot tank wd-gd 1801.

Water outlet wd-gd 1801.

Hot water tub wd-gd 1801.

Cold tank wd-gd 1801.

Cold tank seal wd-gd 1801.

Cold tank evaporator wd-gd 1801.

Normal water tub wd-gd 1801.

Cold water tub wd-gd 1801.

Condenser wd-gd 1801.

Spring wd-gd 1801.

Pcb for display wd-gd 1801.

Glass door wd-gd 1801.

Ref switch wd-gd 1801.

Heater switch wd-gd 1801.

Door gasket wd-gd 1801.

Screw m3x5 wd-gd 1801.

Screw m4x12 wd-gd 1801.

Screw st3x10 wd-gd 1801.

Screw st 4x12.

Screw st4x16 wd-gd 1801.

Water flow pipe wd-gd 1801.

Thermal sillicon grease water

dispenser.

Hot melt adhesion for water

dispenser.

Screw st*4*25.

31'. Screw m4*12 counter struck head

nail.

B faucet without chrome.

B hot faucet without chrome.

Ref bottom holder pcm

469x290x0.5 d.grey.

Ref upper holder pcm 322x470x0.5

d. Grey.

Akzonobel silver paint (turkish).

Akzonobel silver paint

(tf4006sptri).

2k topcoat mettalic gold-pantone

4745c.

Fluxmatic liquid flux.

Copper tube 6.0x0.71 mm.

Brass pin 5x28.4 mm for power

cord.

Brass pin 7x33 mm for power

cord.

Pp sabic 575p.

Emb pcm coil with pe .45x347tnrn

wd d-grey.".

[C.No.3(8)DRD /2020k b

(Muhammad Daud Pin

Secretary (Duty Remission & rawback)