This notification allows duty drawback rates on export of engineering/metal and allied products
巴基斯坦 FBR 海关法规 SRO 930(I)/2007（2007-09-11）
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
CENTRAL BOARD OF REVENUE
*****
Islamabad, the 11th September, 2007.
NOTIFICATION
(CUSTOMS)
S.R.O. 930(I)/2007.– In exercise of the powers conferred by clause (c) of section 21 of the
Customs Act, 1969(IV of 1969),and in supersession of its Notification No. S.R.O. 612(I)/2007,dated the 16th
June, 2007, the Central Board of Revenue is pleased to authorizerepaymentof customs–duties to the extent
specified in column (5) of the Schedules below, paid on the importation of the raw materials specified in
column (1) of the said Schedules, used in the production or manufacture of the goods specified in column (2)
of those Schedules and exported during the period specified in column (4) thereof, subject to the following
conditions, namely:–
(i) the manufactured goods are exported out of Pakistan and an application for
repayment of customs–duties is presented to the proper officer of Customs
within two hundred and ten days of such exportation or within one hundredand
eighty days from the date of realization of foreign exchange as shown on Bank
Credit Advice issued in accordance with the current directive of the State Bank
of Pakistan; and
(ii) the exporter makes a declaration on the goods declaration filed under section
131 of the Customs Act, 1969 (IV of 1969) and on other export documents for
his claim for repayment of the customs–duties paid on the imported raw
materials used in the production or manufacture of the goods being exported.
SCHEDULE I
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1Carbon steel. 1Hand tools of carbon steel, 8205.1000 8205.5100 From 2.33% of the
nickel or chrome plated, all 11.09.2007 f.o.b. value.
sorts. onwards.
2Twist drills. 8205.3000 8205.5900
3Electroplating polishes. 8205.4000 8205.9000
4Emery grain.
5Emery flour.
6Nickel anode.
7Felt mop.
1Stainless steel. 2Hand tools of stainless 8205.1000 8205.5100 From 0.47% of the
steel, all sorts. 11.09.2007 f.o.b. value.
onwards.
2Twist drills. 8205.3000 8205.5900
3Electroplating polishes. 8205.4000 8205.9000
4Emery flour.
5Emery grain.
6Felt mop.
SCHEDULE II
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1Carbon steel. 1Safety blades made of steel.8212.2000 8212.2000 From 1.95% of the
11.09.2007 f.o.b. value.
onwards.
2Trichloro–ethylene.
3Titanine thinner.
4Cellophane rolls.
5Cellophane sheets.
6Stainless steel.
7DS 55 passivation.
8Grinding wheels.
9First hone wheels.
10Final hone wheels.
11Polytex sheet.
1203D oil.
13Corner grinding wheel.
14Target rod.
15Vydax.
1603E rust inhibitor.
17Petroleum jelly.
18Waxed paper.
19Hot melt glue.
20Cellulose film.
21Wrapper paper.
1Steel strip. 2Disposable razor. 8212.1000 From 2.22% of the
11.09.2007 f.o.b. value.
onwards.
2Polystyrene hi-impact.
3Polystyrene crystal.
4Triklon–N.
52–Propanol (IPA).
6Vacmul O3D.
7Krytox–2000/IPA.
8Platinum target.
9Grinding wheels.
10Aluminium spacer
strip.
1Steel strip. 3Disposable cartridge. 8212.2000 From 1.60% of the
11.09.2007 f.o.b. value.
onwards.
2Polystyrene hi-impact.
3Polystyrene crystal.
4Triklon–N.
52–Propanol (IPA).
6Vacmul 03D.
7Krytox–2000/IPA.
8Aluminium spacer
strip.
9Platinum target.
10Grinding wheels.
SCHEDULE III
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1Syrex SD–7 brand Complete gas meters. 9028.1000 From 3.46% of the
synthetic diaphragms. 11.09.2007 f.o.b. value.
onwards.
2Side cover post
gasket.
3Copper casing 'O' ring.
4Index packing.
5Flag rod packing.
6Simirit 'O' rings.
7CKD kit.
8Index boxes.
9AIG nipples.
10Bodies.
11Front casing.
12Rear casing.
13Top covers.
SCHEDULE IV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Electrical steel sheets. Ceiling, pedestal, cabin and 8414.5110 8414.5140 From 2.46% of the
exhaust fans of all sizes 11.09.2007 f.o.b. value.
including such fans in CKD onwards.
condition.
2 Ball bearing. 8414.5120 8414.5190
3 Copper rod/wire. 8414.5130
4 Insulating varnish.
5 Aluminium ingots.
6 Plastic moulding
compound (amino
resin).
7 Bush.
8 Push button switch.
9 Synchronous motor.
SCHEDULE V
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1Alloy steel wire rod. Steel nuts, screws, bolts 7318.1100 7318.1590 From 3.50% of the
and rivets of all types. 11.09.2007 f.o.b. value.
onwards.
7318.1200 7318.1690
7318.1300 7318.2300
7318.1400
SCHEDULE VI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1Cold rolled steel strips 1Tacks (all sizes). 7317.0020 From 2.68% of the
in coils. 11.09.2007 f.o.b. value.
onwards.
2Iron or steel wire or
bright hard drawn nail
wire.
Iron and steel wire. 2Wire nails (all sizes). 7317.0010 From 3.12% of the
11.09.2007 f.o.b. value.
onwards.
SCHEDULE VII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Electrical steel strips. Transformers of all ratings. 8504.3300 8504.3400 From 3.85% of the
11.09.2007 f.o.b. value.
onwards.
2Paper insulated copper.
3 Insulating tape.
4 Insulating paper crepe.
5 Cork sheet.
6 CRC steel.
7 H.T. bushing.
8 Thermometer.
9 Tap changer.
10 Mono block.
11 CU foil.
12 Press board.
13Diamond dotted paper.
14 Laminated wood.
15 Buchholz relay.
16 Magnetic oil level
indicator.
17 CT 2500/5A 30 V.
SCHEDULE VIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Copper bus bar Switch gears, all types. 8537.1090 8537.2000 From 4.47% of the
(different sizes). 11.09.2007 f.o.b. value.
onwards.
2 Heat shrinkable
sleeves.
3 Epoxy insulators.
4 MCB (for CB motor
drive) 4A.
5 MCB (for trip supply)
6A.
6 MCB (incoming 110V
DC) 16A.
7 MCB (incoming 240V
AC) 16A.
8 MCB (for alarm
circuit) 6A.
9 MCB (for PT
protection) 3A.
10 Auxiliary contact
block for MCBs.
11 Four pole IDMT relay.
12 One pole IDMT relay.
13 Trip circuit
supervision relay.
14 Signaling relay.
15 Auxiliary/magnetic
contactor 230V AC.
16 Auxiliary/magnetic
contactor 110V DC.
17 Ammeter.
18 Voltmeter.
19 Power factor meter.
20 Circuit breaker 15 KV.
21 Current transformer
single and double core.
22 Auxiliary (summation)
current transformer.
23 Text block.
24 Combined electronic
meter.
SCHEDULE IX
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Ball clay. Electrical porcelain 8546.2000 From 2.28% of the
insulators and fuse units (all 11.09.2007 f.o.b. value.
types). onwards.
2 Chromium oxide.
3 Cap.
4 Socket key.
SCHEDULE X
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Tin. Resin cored non–fluxed 8311.2000 8311.3000 From 2.47% of the
solder wires and bars, all 11.09.2007 f.o.b. value.
sorts. onwards.
2 Lead.
SCHEDULE XI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Filaments Electric Lamp Bulbs (25W - 8539.2200 From 2.46% of the
25/40/60/100W. 100W) 11.09.2007 f.o.b. value.
onwards.
2 Lead in wire 06ND2.
3 Lead in wire 06GC1.
4 Brass caps.
5 Lead glass exhaust.
6 Capping cement.
7 Phosphorus getter.
8 Stamping paste.
9 Soldering wire.
10 Soldering water.
11 Molybdenum wire.
12 Argon/nitrogen mix.
SCHEDULE XII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Accumulator. Deep freezers. 8418.3000 From 3.56% of the
11.09.2007 f.o.b. value.
onwards.
2 Adhessive tape 8418.4000
(brown and white).
3 Aluminium adhessive 8418.5000
tape.
4 Aluminium finstock.
5 Aluminium stucco
embossed sheet.
6 Capillary tube.
7 Compressors.
8 Copper tube.
9 CRC steel sheets.
10 Desmodur (isocyanate).
11 Fan motor with
accessories.
12 Filter drier.
13 Freon - 11 and 134a.
14Grease paste.
15 PVC coating
compound.
16 Plastic resin (soft
PVC compound).
17 Polymers/co-polymers.
18 Thermostate.
SCHEDULE XIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1Plastic moulding Plastic tricycle, minimum 9503.0010 From 1.88% of the
compound-PP. weight 3.6 kilogram each 11.09.2007 f.o.b.value
piece. onwards.
2Polyvinyl chloride (PVC).
3 Raw rubber.
4 Iron and steel scrap.
5 Metal sheets C.R.C.
SCHEDULE XIV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Movement. Quartz clocks, all sorts. 9103.1000 9105.2100 From 3.26% of the
11.09.2007 f.o.b. value.
onwards.
2 Clock hands. 9105.1100 9105.9100
3 Plastic moulding
compound.
4 Stamping foil.
SCHEDULE XV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Stainless steel. Surgical and veterinary 8213.0000 9018.9040 From 0.75% of the
instruments (all sorts). 11.09.2007 f.o.b. value.
onwards.
2Stainless steel screws. 9018.9030 9018.9090
3 Emery powder.
4 Emery grain.
5 Granules or flakes
gloss powder.
6 Trichloro-ethylene.
7 Electrolyte salt.
8Electroplating polishes.
9 Satin finishing wheel.
10 Carbon steel
11 Carbon steel screws
12 Pig iron.
13 Nickel salt
14 Nickel anode
15 Brass Sheet
SCHEDULE XVI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Stainless steel. Stainless steel and carbon 8211.1000 8214.9000 From 2.73% of the
steel pocketknives, 11.09.2007 f.o.b. value.
sportsman knives, hunting onwards.
2 Luster. knives, key chain 8211.9100 8215.2000
3 Brass wire. pocketknives, swords, 8211.9200 8215.9910
4 Brass (copper–zinc meat chopper, kitchen 8211.9300 8215.9920
based alloys). knives, butcher knives,
5 Emery grain. knives all sorts, stainless 8214.1000 8215.9990
6 Densified wood. steel cutlery and 8214.2000 9307.0000
7 Nickel silver table–wares (all sorts).
(copper–nickel zinc
based alloys).
8 Plastic sheet.
9 Trichloro–ethylene.
SCHEDULE XVII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Aluminium. Alloy metal utensils and 7615.1900 From 4.95% of the
kitchen wares. 11.09.2007 f.o.b. value.
onwards.
2 Bakelite.
3 Sulphuric acid.
4 Phosphoric acid.
5 Nitric acid.
6 Metal powder polish.
7 Luster.
8 Brightener.
9 Lead.
10 Rubber.
11 Brass.
12 Stainless steel/sheet.
13 Paint interior/exterior
14 Trichloro-ethylene.
15 Langsol.
SCHEDULE XVIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
Tin plate. 1. Tin containers of capacity 7310.2100 7310.2900 From Rs.0.68 per
below 10 kilogram. 11.09.2007 container.
onwards.
- Tin containers of capacity 7310.2100 7310.2900 From Rs.2.64 per
10 to 20 kilogram. 11.09.2007 container.
onwards.
SCHEDULE XIX
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Steel wire. Plumages/hackles. 7326.9090 From 0.19% of the
11.09.2007 f.o.b. value.
onwards.
2 Nylon thread.
3 Scotch tape.
4 Leveling agent.
5 Acetic acid.
6 Dyes.
SCHEDULE XX
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Brass strip 1. Chromium plated brass 8307.9000 From 5.75% of the
0.20mmx8mm. flexible tube of all sizes. 11.09.2007 f.o.b. value.
onwards.
2 Brass kar/ rod/
profile/ingot.
3 Sodium cyanide
granular.
4 Nickel pallets.
5 Nickel sulphate.
6 Nickel chloride.
7 Boric acid.
8 Initial brightener
photine CBUS/38.
9 Brightener ZN–1574.
10 Wetting agent
ZN–1572.
11 Sulphuric acid extra
pure.
12 Chromic acid.
13 Chromic salt additive
mach–11.
14 Activax cleaner.
1 Stainless steel strip. 2. Electro Polished 8307.1000 From 6.18% of the
Stainless Steel Flexible 11.09.2007 f.o.b. value.
Tubes, all sizes. onwards.
2 Cleaner additive.
3 Caustic soda.
4 Sulphonic acid.
5 Sodium cyanide.
6 Tin lead anode.
7 Phosphoric acid.
8 Sulphuric acid.
9 Chromium oxide/ acid.
10 Leveller/ non etching
agent.
11 PVC resin.
12 DOP.
13 Polypropylene (dana).
14 Brass bars.
15 Brass sheets.
SCHEDULE XXI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Key. Electric motors (all sizes). 8501.1000 8501.4010 From 1.58% of the
11.09.2007 f.o.b. value.
onwards.
2 Insulating sleeve. 8501.2000 8501.4090
3 Insulating paper. 8501.3100 8501.5190
4 Connecting cable. 8501.3200 8501.5290
5 Stator housing. 8501.3300 8501.5390
6 Stator stack. 8501.3400
7 End shield.
8 Terminal cover.
9 Corrugated washer.
10 Plastic fan.
11 Gasket for T. cover.
12 Terminal plate.
13 IP55 Rings (AS/BS).
14 Body feet.
15 BES BS.
16 Cable gland.
17 Nut plate.
18 Electrical steel strip.
19 D. GRV ball bearing.
20 Triflexil.
21 Aluminium ingots.
22 Phasoflex.
SCHEDULE XXII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Hot /cold rolled coils. M.S.G.I.pipes and tubes 7304.1900 7305.3100 From 3.55% of the
11.09.2007 f.o.b.value
onwards.
2 Zinc ingots. 7304.2900 7305.3900
7304.3100 7306.1900
7304.3900 7306.2900
7304.9000 7306.3090
7305.1100 7306.5000
7305.1200 7306.6100
7305.1900 7306.6900
7305.2000 7306.9000
Note:- Repayment of customs duty authorized by this SCHEDULE shall only be allowed against
showing of documents of imported hot rolled coils and cold rolled coils by the exporters.
SCHEDULE XXIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Steel tube copper 1. Condensers for 8418.9920 8418.9990 From 1.49% of the
coated. Refrigerator. 11.09.2007 f.o.b. value.
onwards.
2 Tin plate.
3 Paint polyester
powder.
1 Copper tube. 2. Evaporators for 8415.9019 From 0.14% of the
Air–Conditioners. 11.09.2007 f.o.b. value.
onwards.
2 Silver solder.
3 Aluminium fins.
4 Galvanized sheet.
5 Brass rod.
1 Copper tube. 3. Condenser for chilling 8419.9090 From 0.03% of the
Units. 11.09.2007 f.o.b. value.
onwards.
2 Silver solder.
3 Aluminium fins.
4 Galvanized sheet.
5 Pain polyester
powder.
SCHEDULE XXIV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Electrolytic copper PVC Insulated cables (All 8544.4920 8544.6000 From 5.35% of the
cathode. types) 11.09.2007 f.o.b. value.
onwards.
2 PVC compound 8544.4990
(cable grade).
3 Aluminium rod to
draw aluminium wire
for armouring.
4 Polypropylene film or
tape.
5 Polyethylene
compound.
6 Polyethylene.
7 Semi conducting
tape.
8 Copper foil or tape.
9 Polypropylene filler
yarn.
10 DBTDL (tinstab BL
277).
11 Triganox.
12 VTMOS silane A–171.
13 Poly kote.
14 Steel wire.
Note.– Repayment of customs–duties authorized by this Schedule shall only be allowed
against showing of documents of imported PVC compound (cable grade).
SCHEDULE XXV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Diesel engine. Diesel generating sets. 8502.1110 8502.1200 From 2.33% of the
11.09.2007 f.o.b. value.
onwards.
2 Auto start module. 8502.1120 8502.1310
3 Ammeter. 8502.1130 8502.1390
4 Voltmeter. 8502.1190
5 Frequency meter.
6 Elapsed time meter.
7 Water temperature
gauge.
8 8. Water temperature
sender.
9 Pressure gauge.
10 Pressure sender.
11 Fuel gauge.
12 Battery charging
ammeter.
13 Magnetic pickup unit.
14 Temperature gauge.
15 Temperature sender.
16 LOP sender.
17 Fuel sender.
18 Fuse.
19 Fuse links.
20 Varistor.
21 Regulator run.
22 Key steel.
23 Pyrometer element.
24 Ball bearing.
25 Voltaflex.
26 Triflexil.
27 Electrical steel.
28 Enameled copper
(imported).
29 Enameled flat
(imported).
30 Connection cable.
31 D.Grov ball bearing.
32 Permanent magnet.
33 Pyrometer element.
34 Flat copper.
35 Hour counter meter.
36 DC ammeter.
37 Regulator.
38 Switch gauge.
39 Engine controller.
SCHEDULE XXVI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 PMC (polystrene). 1. Electric doorbells. 8531.8000 From 2.86% of the
11.09.2007 f.o.b.value
onwards.
2 Myler.
3 Capacitors.
4 Resistance.
5 Transistors.
6 Printed circuit board.
7 Integrated circuit.
8 Speaker 2.25”.
9 Neon.
10 Switch.
11 Diodes.
12 Wire.
13 Variable.
1 P.M.C. (polystyrene). 2. Mechanical doorbells. 8306.1000 From 1.19% of the
11.09.2007 f.o.b.value
onwards.
2 Wire.
1 P.M.C. (polystyrene). 3. Telephone ringer with 8531.8000 From 3.73% of the
flasher (voice enhancing 11.09.2007 f.o.b.value
unit). onwards.
2 Myler.
3 Capacitors.
4 Resistance.
5 Connectors.
6 Blister sheet.
7 Line jack.
8 Printed circuit board.
9 Speaker 2.25”.
10 Diode.
11 Integrated circuit.
12 Wire.
SCHEDULE XXVII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Deep drawn steel Wheel hub (all kinds) for 8708.9949 8708.9990 From 0.21% of the
scrap. automotive use. 11.09.2007 f.o.b. value.
onwards.
2 Ferro-Silicon.
3 Carburizer (artificial
graphite).
4 Ferro-Silicon
magnesium.
5 Ferro-Silicon
innoculant.
SCHEDULE XXVIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Aluminium ingots. 1. Empty aluminium 7612.1000 From 0.46% of the
collapsible printed tubes 11.09.2007 f.o.b. value.
(with plastic caps) made onwards.
2 Roller coating ink. from aluminium ingots (all
3 Printing ink. sizes).
4 Lacquer.
5 Latex sealing.
6 Plastic moulding
Compound.
1 Aluminium slugs. 2. Empty aluminium 7612.1000 From 3.72% of the
collapsible printed tubes 11.09.2007 f.o.b. value.
(with plastic caps) made onwards.
2 Roller coating ink. from aluminium slugs (all
3 Printing ink. sizes).
4 Lacquer (for inside
protection).
5 Latex sealing.
Note:– Repayment of customs–duties authorized by item 2 of this Schedule shall only be
allowed against showing of documents of imported aluminium slugs.
SCHEDULE XXIX
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
Aluminium rod. 1. Electrical conductors 8544.4990 From 4.49% of the
(aluminium). 11.09.2007 f.o.b. value.
onwards.
- Copper cathode. 2. Enamelled coper wire. 8544.1190 From 0.29% of the
11.09.2007 f.o.b. value.
onwards.
- Insulating varnish.
SCHEDULE XXX
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Antimony. 1. Lead acid battery 8507.1010 8507.1090 From 2.94% of the
(automotive), all types. 11.09.2007 f.o.b. value.
onwards.
2 Arsenic metal. 8507.1020
3 Salt of C.M.C.
4 Vanisperse.
5 Chopped fibre.
6 Lead ingots.
7 Impregnated paper
sheet.
8 Glass fibre sheet.
9 Plastic moulding
compound.
10Tin.
1 Lead ingots. 2. Lead acid battery 8507.1010 From 1.55% of the
(motorcycle), all types. 11.09.2007 f.o.b. value.
onwards.
2 An