This notification allows duty drawback rates on export of engineering/metal and allied products (Superseded By S.R.O. 930(I)/2007)

巴基斯坦 FBR 海关法规 SRO 612(I)/2007（2007-06-16）

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

CENTRAL BOARD OF REVENUE

*****

Islamabad, the 16thJune, 2007.

NOTIFICATION

(CUSTOMS)

S.R.O. 612(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. 839(I)/2006,dated the 17th

August, 2006, the Central Board of Revenue is pleased to authorize repayment of 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 duringthe periodspecified 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 2.08% of the

nickel or chrome plated, all 10.06.2007 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. 10.06.2007 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 2.15% of the

10.06.2007 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 2.69% of the

10.06.2007 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 1.96% of the

10.06.2007 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. 10.06.2007 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 2.19% of the

exhaust fans of all sizes 10.06.2007 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. 10.06.2007 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. 10.06.2007 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

10.06.2007 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 5.33% of the

10.06.2007 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 5.01% of the

(different sizes). 10.06.2007 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 10.06.2007 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 4.95% of the

solder wires and bars, all 10.06.2007 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) 10.06.2007 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)

Brass scrap. Brass hardware and 7408.2100 7412.2000 From 2.55% of the

moulded/machined items 10.06.2007 f.o.b.value.

including brass wire. onwards.

7411.2100 7412.2000

7411.2100

SCHEDULE XIII

Extent of

Goods produced or

Raw materials imported H.S. Code Period repayment of

manufactured

customs–duties

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

Brass scrap. 1. Handicrafts and musical 7419.9990 9206.0000 From 0.58% of the

instruments fully made of 10.06.2007 f.o.b. value.

brass. onwards.

9205.9000

Copper scrap. 2. Handicrafts and musical 7419.9990 9206.0000 From 0.57% of the

instruments fully made of 10.06.2007 f.o.b. value.

copper. onwards.

9205.9000

Aluminium 3. Handicrafts and musical 7616.9990 9206.0000 From 0.25% of the

ingots/scrap. instruments fully made of 10.06.2007 f.o.b. value.

aluminium. onwards.

9205.9000

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 Accumulator. Deep freezers. 8418.3000 From 3.69% of the

10.06.2007 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 XV

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 1.89% of the

compound-PP. weight 3.6 kilogram each 10.06.2007 f.o.b.value

piece. onwards.

2Polyvinyl chloride

(PVC).

3 Raw rubber.

4 Iron and steel scrap.

5 Metal sheets C.R.C.

SCHEDULE XVI

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 2.78% of the

10.06.2007 f.o.b. value.

onwards.

2 Clock hands. 9105.1100 9105.9100

3 Plastic moulding

compound.

4 Stamping foil.

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 Stainless steel. Surgical and veterinary 8213.0000 9018.9040 From 1.08% of the

instruments (all sorts). 10.06.2007 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 XVIII

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 2.95% of the

steel pocketknives, 10.06.2007 f.o.b. value.

sportsman knives, hunting onwards.

knives, key chain

pocketknives, swords, meat

chopper, kitchen knives,

butcher knives, knives all

sorts, stainless steel cutlery

and table–wares (all sorts).

2 Luster. 8211.9100 8215.2000

3 Brass wire. 8211.9200 8215.9910

4 Brass (copper–zinc 8211.9300 8215.9920

based alloys).

5 Emery grain. 8214.1000 8215.9990

6 Densified wood. 8214.2000 9307.0000

7 Nickel silver

(copper–nickel zinc

based alloys).

8 Plastic sheet.

9 Trichloro–ethylene.

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 Aluminium. Alloy metal utensils and 7615.1900 From 4.98% of the

kitchen wares. 10.06.2007 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 XX

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. 10.06.2007 container.

onwards.

1. Tin containers of capacity 7310.2100 7310.2900 From Rs.2.64 per

10 to 20 kilogram. 10.06.2007 container.

onwards.

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 Steel wire. Plumages/hackles. 7326.9090 From 0.19% of the

10.06.2007 f.o.b. value.

onwards.

2 Nylon thread.

3 Scotch tape.

4 Leveling agent.

5 Acetic acid.

6 Dyes.

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 Brass strip 1. Chromium plated brass 8307.9000 From 3.72% of the

0.20mmx8mm. flexible tube of all sizes. 10.06.2007 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 3.42% of the

Stainless Steel Flexible 10.06.2007 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 XXIII

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 1.76% of the

10.06.2007 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 XXIV

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 4.73% of the

10.06.2007 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 XXV

Extent of

Goods produced or

Raw materials imported H.S. Code Period repayment of

manufactured

customs–duties

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

1 Copper tube. 1. Condensers for 8415.9029 From 0.99% of the

Air–Conditioners. 10.06.2007 f.o.b. value.

onwards.

2 Silver solder.

3 Aluminium fins.

4 Galvanized sheet.

1 Copper tube. 2. Condensers for Deep 8418.9920 8418.9990 From 0.90% of the

Freezers. 10.06.2007 f.o.b. value.

onwards.

2 Silver solder.

3 Aluminium fins.

4 Galvanized sheet.

1 Steel tube copper 3. Condensers for 8418.9920 8418.9990 From 2.87% of the

coated. Refrigerator. 10.06.2007 f.o.b. value.

onwards.

2 Tin plate.

3 Paint polyester

powder.

1 Copper tube. 4. Evaporators for 8415.9019 From 1.14% of the

Air–Conditioners. 10.06.2007 f.o.b. value.

onwards.

2 Silver solder.

3 Aluminium fins.

4 Galvanized sheet.

5 Brass rod.

1 Copper tube. 5. Condenser for chilling 8419.9090 From 1.05% of the

Units. 10.06.2007 f.o.b. value.

onwards.

2 Silver solder.

3 Aluminium fins.

4 Galvanized sheet.

5 Pain polyester

powder.

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 Electrolytic copper PVC Insulated cables (All 8544.4920 8544.6000 From 5.09% of the

cathode. types) 10.06.2007 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 XXVII

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 4.43% of the

10.06.2007 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 XXVIII

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

10.06.2007 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

10.06.2007 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 10.06.2007 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 XXIX

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. 10.06.2007 f.o.b. value.

onwards.

2 Ferro-Silicon.

3 Carburizer (artificial

graphite).

4 Ferro-Silicon

magnesium.

5 Ferro-Silicon

innoculant.

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 Aluminium ingots. Emptyaluminiumcollapsible 7612.1000 From 1.29% of the

printed tubes (with plastic 10.06.2007 f.o.b. value.

caps) made from aluminium onwards.

i t ( ll i )

2 Roller coating ink.

3 Printing ink.

4 Lacquer.

5 Latex sealing.

6 Plastic moulding

Compound.

Note:– Repayment of customs–duties authorized by this Schedule shall only be allowed

against showing of docum