Duty drawback on biscuits and confectionery items
巴基斯坦 FBR 海关法规 SRO 520(I)/2021（2021-04-26）
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
*****
Islamabad, the 26'h April, 2021.
NOTIFICATION
(CUSTOMS)
S.R.0.520 (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. 212(1)/2009, dated the
5`11 March, 2009, namely:—
In the aforesaid Notification, for Schedule XXXII, the following shall be substituted,
namely:
"SCHEDULE XXXII
Extent of
Raw materials Goods produced H.S. Code Period repayment
imported or manufactured of customs—
duties
(1) (2) (3) (4)
(5)
I. Soyabean Oil 1. Biscuits, all sorts. 1905.3100 From 0.54% of
Palm Oil 26.04.2021 the f.o.b.
Ammonium Bicarbonate onwards. value.
Flavours (50% imported)
Lecithine
Malt
Inner Wrapper (boh side coated)
S. Outer Wrapper (un-coated)
Milk Powder
Food Colour
- Coconut Oil
Embanox
Sodium Nictabisulphate
Vegetable Fats 2. Hard boiled candies 1704.9090 l'rom 2.561!//) of
Flavours/ Essence including mentholated 26.04.201 the f.o.b.
Citric Acid drops, milk based onwards. value.
Food Colours candies, butter
Ta rtoo Wrapper candies, special
Inner Wrapper (inetalbeed) laminated candies
Outer Bag BOPP (assorted flavours).
S. Milk Powder
- Vanilline
10 Flavours
11 Emulsifier (Soya I .ecithin)
Malto Dextrin 3. Toffees and 1704.9010 From 3.73% of
Garnoba Wax chocolates without 26.04.20n1 the
Gum Arabic flour including onwards. value.
Orange Flavour chewable toffees (all
Titanium Dioxide sorts).
Soya Licithin
Citric Acid
Trisodiom Citrate
Pappermint Oil (High
Concentrate)
Soya Licithin (lecsurn)
Vegetable Fats
Flavours/Essence
Emulsifier (Soya Licithin)
Food Colours (500/0 imported)
Hyfomit (BV 50Casein)
Lactic Acid
Wax Paper Wrapper Inner
Outer Bag BOPP
Vanilline
Cocoa Powder
Wrapper inner
Tatto Wrapper
Flavours (50% Imported)
Inner Wrapper
Artificial Flavours 4. Jelly products. 2007.91 00 From 0.56% of
Polishing Oil 2007.9900 26.04.21121 the f.o.b.
Printed Plastic Film onwards. value.
Printed Plastic Film (from
grades)
- Flavours Essence (Imported) 5. Bubble gum 1704.1000 From 3.75% of
- Food Colours containing 10% or 26.04.2021 the f.o.b.
- Gum Base (imported) more of gum base onwards. value.
- Hot Melt including inorganic
5, Wrappers Wax Paper (Metallized) fillers.
Tattoo Wrapers
Plastic Wrapping Film
jar/Box Board
Explanation.- Bubble gum containing less than 10% of gum base including inorganic fillers
shall not be entitled to any repayment of customs-duties under this
Schedu1e.".
IC.No.3(24)D1D/2019I
(Muhammad Daud Piriado)
Secretary (Duty Remission & Drawback)