Exemption from Customs Duty and Sales Tax on Import of specified items for Manufacture of Specified Goods for AJ&K (Survey based).

巴基斯坦 FBR 海关法规 SRO 559(I)/2008（2008-11-06）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE & REVENUE

(REVENUE DIVISION)

*

Islamabad, the 11th June, 2008.

NOTIFICATION

(CUSTOMS)

S.R.O. 559(I)/2008.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of

1969), the Federal Government is pleased to exempt raw materials specified in column (3) of the Table below,

imported for the manufacture of goods specified in column (2) of the said Table, from so much of customs-duty

leviable under the First Schedule to the Customs Act, 1969 (IV of 1969), as are in excess of the rates specified in

column (5) of that Table, subject to certain exclusion specified below, the special conditions as specified in column

(6) thereof Table and the following general conditions, namely: -

(i) a sales tax registered importer-cum-manufacturer having suitable in-house facilities shall submit a

complete list in the prescribed format appended as Form-I of his annual requirement of

permissible items (inputs) he intends to import for the manufacture of goods mentioned in column

(2) of the table to the Collector of Excise and Sales Tax of Azad Jammu and Kashmir (AJ & K)

having jurisdiction or to any other organization or person as authorized by the Federal Board of

Revenue;

(ii) the importer-cum-manufacturer shall file a request containing a declaration of input/ output ratios

to the Collector of Excise and Sales Tax AJ & K or the authorized person. The Collector or the

authorized person may accept the declaration of input output ratio as declared by the applicant and

determine the annual requirement of inputs. In case the Collector or authorized person is not

satisfied with declared input output ratios of the items to be manufactured because of their being

prima facie not in accordance with the prevalent average of the relevant industry or for any other

reason, he may, after allowing a reasonable provisional quantity, make a reference to the

Engineering Development Board, Islamabad or Directorate of Input Output Co-efficient

Organization (IOCO) or to any other recognized authority for final determination thereof. The

Collector or authorized person shall then determine the final annual quantitative entitlement of

inputs and the applicant shall proceed to consume imported inputs in accordance with the input

output ratios and quantities so determined;

(iii) the clearance of inputs shall be allowed through one port or dry port only, however, for the liquid

bulk cargo imported at Karachi, the facility of clearance from either port i.e Port Qasim and

Karachi Port shall be allowed subject to maintenance of centralized record of quota debiting at the

port for which the Provisional or Final Certificate is issued;

(iv) the authorized officer of Excise and Sales Tax Collectorate AJ & K shall furnish all relevant

information online to Customs Computerized System (PACCS) as per Form-II appended to this

notification against a specific user ID and password obtained under section 155D of the Customs

Act, 1969. In already computerized Collectorate/Customs stations where the PACCS is not yet

operational, the Project Director or any other authorized person shall feed the requisite information

in the PACCS on daily basis and on weekly basis of the data obtained from the stations which

have not yet been computerized;

(v) the importer-cum-manufacturer shall file Goods Declaration on the prescribed format and manner

with complete details of authorization of imported inputs for clearance. The Collector of Customs

on satisfaction of correct declaration shall allow clearance of imported inputs after obtaining post

dated cheque for the differential amount of statutory tax and concessionary taxes.

(vi) the importer-cum-manufacturer shall maintain records of the inputs and the goods manufactured

from imported inputs in such form as may be prescribed by the Federal Board of Revenue or

required under any other law for the time being in force, adopted by the Azad Jammu and

Kashmir Council (AJ & K Council) ;

(vii) the importer-cum-manufacturer shall communicate to the concerned Collector of Customs in

writing about the consumption of imported item within sixty days of consumption of goods duly

Certificate No. Dated

It is certificated that the raw materials imported by _____________under Notification No. S.R.O.____

Name of the manufacturer

dated _________ and released vide GD No._________ dated ________ have been used for

manufacture of _______________ in accordance with the scale laid down by the Collector Excise

and Sales Tax, AJ&K vide Import Authorization/Certificate No_________ dated _________.

Assistant Collector

Name and Office Stamp

1. This notification shall take effect from the 12th day of June, 2008.

2.

__

[C. No.1(35)Sur-I/2005-18/2008] ]

( Mehmood Alam )

Additional Secretary

As amended:

1. S.R.O.580(I)/2014 dated 28.06.2014