This notification allows duty drawback rates on export of miscellaneous products like packing metarials, edible products, plastic products, etc. (Superseded By S.R.O. 931(I)/2007)
巴基斯坦 FBR 海关法规 SRO 613(I)/2007(2007-06-16)
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
CENTRAL BOARD OF REVENUE
*****
Islamabad, the 16th June, 2007.
NOTIFICATION
(CUSTOMS)
S.R.O. 613(I)/2007.– In exercise of the powers conferred by clause (c) of section 21 of the
Customs Act, 1969(IV of 1969),and insupersession of its Notification No. S.R.O. 840(I)/2006,datedthe
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, paidon theimportation of the rawmaterials
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
repaymentof customs–duties is presentedto theproperofficer of Customs within
two hundred and ten days of such exportation or within one hundred and 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
H.S. Code Period repayment of
manufactured
customs–duties
(2) (3) (4) (5)
- 840/1 Multifilament 1. Tyres of trucks, buses, 4011.1000 4011.6100 From
woven. cars, jeeps or agricultural 10.06.2007 0.51% of the f.o.b.
- Tackified knit nylon tractor, all sizes. 4011.2010 4011.9200 onwards. value.
6.6 (bead tap).
- Natural rubber crumb 4011.2090 4011.9900
mix Tsr–20.
- Poly butadien
europrene Cis.
- Chloro-butyl.
- Sbr–1502 cold rubber
non-staining.
- Oil extd. Cold rubber
butadiene or styrene.
- N–326 Haf–Ls carbon
black.
- N–660 Gpf carbon
black.
- Sulfur rubber maker.
- Dpg. accelerator.
- Sulfonamide
accelerator.
- Stearic acid.
- Benzothiozole
disulfide.
- Agerite resin D-
antiox.
- Tructol 40 N-S
flakes.
- Zinc oxide fast
curing grade.
- Oil mod. phenol.
- Wax blend.
- Antioxidant or
antiozonant.
- Delayed action
sulfonamide accelerator.
- Santogard Pvi.
- Tackifying resin.
- Bonding agent.
- Organic bonding
agent.
- Crystex Hs Ot–20.
- Cobalt adhension
promoter.
- Actiplast.
- Renacit
Vpka–915.6.
- Bead wire.
- Brass plated steel
tyre cord.
- Polyester tyre cord
fabric.
- Tcfn–style.
- N–550 Fast ext.
- N–220 Isaf carbon
black.
- Perkasil Ks–300
(Grs).
- Vulkanox–3100.
- Isobutylene or 2. Tubes of trucks, 4013.1010 4013.9010 From 0.97% of the f.o.b.
isoprene copolymer. buses, cars, jeeps or 10.06.2007 value.
agricultural tractor, all onwards.
- Epdm polymer 4013.1020 4013.9030
sizes.
(Kelton–520).
- N–660 Gpf carbon
black.
- Sulfur rubber maker.
- Tetramethyl
thiurumdisulfide
accelerator.
- Mercapto-
benzothiozole.
- Stearic acid.
- Fully refined paraffin
wax.
- Zinc oxide fast curing
grade.
- Tube valve.
- Natural rubber 3. Flaps of all sizes. 4012.9010 4012.9020From 0.17% of the f.o.b.
crumb mix.Tsr–20. 10.06.2007 value.
- Sbr–1502 cold onwards.
rubber non-staining.
- Oil extd. cold
rubber butadiene or
styrene.
- N–660 Gpf carbon
black.
- Sulfur rubber
maker.
- Tetramethyl
thiurumdisulfide
accelerator.
- Stearic acid.
- Fully refined
paraffin wax.
- Agerite resin
D.antiox.
- Zinc oxide fast
curing grade.
- Delayed action
sulfonamide accelerator.
- Tackifying resin.
- Natural rubber. 4. Motorcycle, scooter, 4011.4000 4011.9900 From 0.27% of the f.o.b.
- Bormo butyl. trolley, rickshaw or 10.06.2007 value.
- Carbon black. wheelbarrow (trolley) onwards.
- Resin SP 1045. tyres, all sizes.
- Accelerator MBTS
(DM/MG).
- CBS/CZ.
- MBT.
- Vulkanox (NA–4010).
- Santoflex IPPD.
- Flectol.
- PVI.
- Zinc oxide.
- Bead-wire metal.
- Tyre cord.
- Sulphur.
- Stearic acid.
- Oil (carbon black
oil).
- Synthetic rubber 5. Motorcycle, scooter, 4013.9020 4013.9090 From 3.68% of the f.o.b.
butyl. rickshaw or wheelbarrow 10.06.2007 value.
- Carbon black. (trolley) tubes, all sizes. onwards.
- Accelerator MBTS
(DM/MG).
- ZDC (vulkacit
DM/MG).
- Accelerator TMTD.
- Zinc oxide.
- Sulphur.
- Oil (carbon black
oil).
- Stearic acid.
- Nozzle (tube
valves).
- Raw rubber RSS-1.6. Bicycle tyres, all sizes. 4011.5000 From 0.15% of the f.o.b.
10.06.2007 value.
- Raw rubber onwards.
RSS–4/5.
- Natural raw rubber
TSR-L.
- Synthetic rubber
SBR-1502.
- Carbon black
N–550.
- Zinc oxide active.
- Pilnox TMQ.
- Antioxidant
flexzone 3C.
- Accelerator M.O.Z.
(MBS).
- Accelerator MBT
(M).
- Accelerator DM
(MBTS).
- Accelerator TMTD.
- Accelerator D.P.G.
- Benzonic acid.
- Diethylene glycol.
- Rosin pale.
- Titanium dioxide.
- Iron oxide yellow.
- Master batch
yellow–316.
- Nylon tyre cord
fabric–840/D1.
- Reels bead wire
96mm.
- Raw rubber TPC-3 7. Bicycle tubes, all4013.2000 From 0.81% of the f.o.b.
white. sizes. 10.06.2007 value.
- Natural raw rubber onwards.
TSR-L.
- Zinc oxide active.
- Accelerator DM
(MBTS).
- Accelerator D.P.G.
- Antioxidant MKLSP.
- Benzonic acid.
- Rosin pale.
- Titanium dioxide.
- Master batch red-
104.
- Bicycle tube valves.
- Natural rubber. 8. Solid rubber tyres. 4012.1900 From Rs.0.06 per
10.06.2007 kilogram.
- Reclaim rubber. onwards.
- Carbon black.
- Zinc oxide.
- Stearic acid.
- PBN (antioxidant).
- Sulphur.
- MBTS/CBS
accelerator.
- TMT accelerator.
SCHEDULE II
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- Borax. Glass lamps for lanterns. 9405.9190 From 3.61% of the f.o.b.
- Potassium (barium). 10.06.2007 value.
- Bentes (sulphate). onwards.
- Sodium sulphate.
- Arsenic trioxide.
- Selenium SE.
- Zinc oxide.
- Red lead.
- Cobalt oxide.
SCHEDULE III
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- Potassium chlorate. Match boxes (wood splint3605.0000 From 1.66% of the f.o.b.
- Paraffin wax. matches). 10.06.2007 value.
- Red phosphorus. onwards.
- Sulpher.
- Boric acid.
- Airth knite–700
(kessil).
- Potassium bicromate.
- Titanium dioxide.
- Glue (adhesive).
- Gum rosin.
- Printing ink.
- BOPP film.
SCHEDULE IV
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- Plastic moulding 1. 100% plastic goods3916.1000 3923.4000 From Rs.2.44 per
- Low density including packing materials3916.2000 3923.5000 10.06.2007 kilogram.
polyethylene (LDPE). usedinthegoodsmeantfor onwards.
- High density export such as bottles, jars,3917.1000 3923.9090
polyethylene (HDPE). vials, containers, droppers
- Ethylene and the like. 3917.2100 3924.1000
copolymer.
- Polypropylene 3917.2200 3924.9000
(PP).
- Polypropylene 3917.2310 3925.1000
copolymers.
- Expandable 3917.2390 3925.2000
polystyrene.
- Styrene acrylonitrile 3917.2900 3925.3000
copolymers (SAN).
- Acrylonitrile 3917.3100 3925.9000
butadiene styrene
(ABS).
- Polyvinyl chloride 3917.3200 3926.1000
resin (PVC).
- PVC non-plasticized. 3917.3300 3926.3000
- PVC plasticized. 3917.3910 3926.4010
- Polyvinyl acetate 3917.3990 3926.4020
(PVA).
- Polyacetal resin. 3917.4000 3926.4030
- Polycarbonate. 3918.1000 3926.4090
3918.9000 3926.9010
3919.1010 3926.9020
3919.1020 3926.9030
3919.1030 3926.9040
3919.1090 3926.9050
3919.9010 3926.9060
3919.9090 3926.9070
3922.1000 3926.9091
3922.9000 3926.9099
3923.1000 9503.0010
3923.2100 9503.0020
3923.2900 9503.0030
3923.3010 9503.0090
3923.3090
PVC moulding 2. Plastic erasers made3926.1000 From 1.76% of the f.o.b.
compound. ofmorethan50%contentof 10.06.2007 value.
PVC moulding compound. onwards.
SCHEDULE V
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- Polypropylene. 1. Plastic mats. 3926.9099 From 2.88% of the f.o.b.
- Pigments 10.06.2007 value.
(masterbatch colours). onwards.
- Natural rubber. 2. Rubber mats. 4016.9100 From 0.37% of the f.o.b.
- Reclaim rubber. 10.06.2007 value.
- Carbon black. onwards.
- Zinc oxide.
- Stearic acid. 3. Rubber carpeted mats. 4016.9100 From 0.24% of the f.o.b.
- PBN (antioxidant). 10.06.2007 value.
- Sulphur. onwards.
- MBTS.
- TMT accelerator.
SCHEDULE VI
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- Latex (40% water Latex rubber thread. 4007.0010 4007.0090 From Rs.0.81 per
content). 10.06.2007 kilogram.
- Darex. onwards.
- D.M.A.
- Hapteen base.
- Lactic casin.
- Micro SOL (blue).
- Micro SOL (vio).
- Preventol.
- Ralox.
- Sun proof.
- Tamol N.
- Titanium.
- ZMBT.
- ZDBC.
- ZDEC.
- Formaline (50%
evaporation).
- Oleic acid.
- Zinc oxide.
- Kaoline clay.
- Talcum powder.
SCHEDULE VII
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- Polymer. 1. PVC gloves (knit wrist 3926.2090 From Re.0.33 per pair.
- Pevikon. style). 10.06.2007
- Vinnol. onwards.
- Socal.
- Unimol. 2. PVC dipped cotton gloves 6116.1000 From Re.0.88 per pair.
- DOP oil. 270mm (gauntlet style). 10.06.2007
onwards.
- PVC dipped cotton gloves 6116.1000 From Rs.2.13 per pair.
350mm (gauntlet style). 10.06.2007
onwards.
- PVC dipped cotton gloves 6116.1000 From Rs.3.01 per pair.
400mm (gauntlet style). 10.06.2007
onwards.
SCHEDULE VIII
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- PVC paste grade. Artificial leather (PVC 5603.1200 5603.9200 From 1.37% of the f.o.b.
- DOP (Di-Octyl- binding material). 5603.1300 5603.9300 10.06.2007 value.
Phthalate). onwards.
- BC-34 (PVC 5603.1400 5603.9400
stabilizer).
- Pigments (sipur TP- 5603.9100
2035).
- Release paper
(silicone coating).
- Grey dyed fabric.
SCHEDULE IX
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- Polyacetal resins. Audio cassettes. 8523.2930 From Rs.0.53 per
- Polystyrene resins. 10.06.2007 cassette.
- Audio magnetic tape. onwards.
- Leader tape.
- Splicing tape.
- Pressure pad
(22.5mm/L).
- Liner sheets.
SCHEDULE X
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- P.M.C. for brush 1. Toothbrushes packed in9603.2100 From Re.0.63 per dozen.
minimum 111.22gms. duplex board carton or 10.06.2007
- Nylon bristle minimum blister pack. onwards.
10.22g.
- Anchor wire minimum
3.64gms.
- Pigment minimum
1.092gms.
- Plastic roll PVC rigid
sheet minimum
31.22gms.
- P.M.C. for brush 2. Toothbrushes packed in9603.2100 From Rs.1.22 per dozen.
minimum 111.22gms. plastic container. 10.06.2007
- P.M.C. for onwards.
container minimum
264.82gms.
- Nylon bristle
minimum 10.22gms.
- Anchor wire
minimum 3.64gms.
- Pigment minimum
1.092gms.
Nylon monofilament of 3. Nylon bristles broom or9603.2900 9603.5000 From 2.80% of the f.o.b.
0.60mm diameter/nylon brushes all sorts. 9603.4000 9603.9000 10.06.2007 value.
bristles monofilament of onwards.
1.00mm dia/nylon
bristles, rice root
imitation of 0.50mm
dia/nylon bristles of
0.80mm dia/nylon
bristles dia 0.30/0.40mm
in assorted colours.
SCHEDULE XI
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- Polyol. 1. Plastic thermic pots 9617.0020 From 1.12% of the f.o.b.
- Isocyanate. (hot pots), all sorts. 10.06.2007 value.
- Hydrocarbon compound. onwards.
- Pigments.
- Brightener.
- Plastic moulding
compound.
- Stainless steel sheet.
- Polythene bags.
- Plastic moulding 2. Vacuum flasks and jugs9617.0010 From 0.57% of the f.o.b.
compound 200 grams. (all sizes). 10.06.2007 value.
- Pigments 3.75 grams. onwards.
- Tin plate container.
- Plastic moulding 3. Plastic water–coolers (all 9617.0020 From 1.69% of the f.o.b.
compound. sorts). 10.06.2007 value.
- Isocynate (Desmodur). onwards.
- Polyol.
- Flugen II.
- Pigment.
- Polythene bag.
- Aluminium handle.
SCHEDULE XII
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- Pure terephthalic acid 1. Polyester chips. 3907.6010 3907.9900 From Re.0.03 per
(PTA). 10.06.2007 kilogram.
- Mono ethylene glycol onwards.
(MEG).
- Catalyst.
- Titanium dioxide.
- Packing material.
- Pure terephthalic acid 2. Polyester chips, bottle 3907.6020 From Re.0.11 per
(PTA). grade (PET resin). 10.06.2007 kilogram.
- Mono ethylene glycol onwards.
(MEG).
- Purified isophthalic
acid (PIA).
- Catalyst.
- Di-ethylene glycol
(DEG).
- Phosphoric acid.
- Cobalt acetate.
- Polypropylene jumbo
bags (packing material).
- Blue toner.
- Suspension (U1
additative).
- Pure terephthalic acid 3. PET preform. 3923.9010 From Re.0.08 per
(PTA). 10.06.2007 kilogram.
- Mono ethylene glycol onwards.
(MEG).
- Purify isophthalic acid
(PIA),
- Catalyst.
- Di-ethylene glycol
(DEG).
- Phosphoric acid.
- Cobalt acetate.
| 3903.1910 3903.9010 |
|---|
| 3903.1920 |
- Round brass wire (ball 1. Ballpoint pens, all types. 9608.1000 From 1.42% of the f.o.b.
pen tip). 10.06.2007 value.
- Steel ball (ball pen onwards.
tip).
- Polyacetal (front
nozzle).
- Polypropylene (Ext.)
(barrel).
- Ball point pen ink.
- Pigment plastsol blue.
- HDPE (cap).
- HDPE (front part).
- Polypropylene (Ext.)
(refill).
- HDPE (plug).
- Stamping foil.
- Plastic moulding
compound co-polyester
(cap).
- Plastic moulding
compound co-polyester
(cone).
- Plastic moulding
compound SAN (barrel).
- Plastic moulding
compound (ABS).
- Plastic moulding
compound (PP injection
grade).
- Plastic moulding
compound (PP extrusion
grade).
- Plastic moulding
compound (polyacetol).
Round brass wire (ball 2. Tips of ball point pens. 9608.9920 From 2.76% of the f.o.b.
Steel ball (ball pen tip). 10.06.2007 value.
onwards.
- Plastic moulding 3. Fiber-tipped pens or 9608.2000 From 1.83% of the f.o.b.
compound markers, all types. 10.06.2007 value.
(polypropylene). onwards.
- Reservoirs for
markers (filtrona
tempons).
- Marker nibs (fibre
tips).
- Marker ink.
- Plastic moulding 4. Fountain pen. 9608.3900 From 1.73% of the f.o.b.
compound (ABS). 10.06.2007 value.
- Clip for fountain pen. onwards.
Nibs for fountain pen
(iridium rolled).
- Wood slats. 5. Black lead or coloured 9609.1000 From 2.13% of the f.o.b.
- Ball clay. pencils, all sorts. 10.06.2007 value.
- Graphic powder or onwards.
CMC tylose.
- Stearic acid.
- NC chips.
- Pigments.
- Methanol.
- Edenol.
- Ethyl acetate.
- Plastigen–G.
- Stamping foil.
SCHEDULE XV
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
Staple wire for staplers 1. Staple pins (24/6). 8305.2000 From Rs.10.46 per 20
(special grade). 10.06.2007 packets.
onwards.
Staple wire for staplers 2. Staple pins (26/6). 8305.2000 From Rs.7.28 per 20
(special grade). 10.06.2007 packets.
onwards.
Staple wire for staplers 3. Staple pins # 10. 8305.2000 From Rs.4.62 per 20
(special grade). 10.06.2007 packets.
onwards.
- Plastic moulding 4. Glue (adhesive) packed 3506.1000 From 2.13% of the f.o.b.
compound (PP). in plastic bottles. 10.06.2007 value.
- Polyvinyl alcohol. onwards.
- Preservatives.
SCHEDULE XVI
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- Bleached softwood 1. Box board, printed or 4807.0000 4808.1000 From 0.64% of the f.o.b.
kraft pulp. unprinted, all sorts. 10.06.2007 value.
- Gum rosin WW/WG onwards.
grade.
- Unbleached kraft
sulphate pulp.
- Bismark brown.
- Irgalite blue GLVO.
- Nitrocellulose DLX 3-5.
- Ethyl acetate.
- Palatinol AH DOP.
- Wax ceridust 3620.
- Versamid 791.
- Ethyl glycol.
- Hansa brilliant yellow
5 GX02.
- Polyethylene.
One side coated duplex 2. Printed box board 4819.2000 From 2.92% of the f.o.b.
board. cartons, all sorts. 10.06.2007 value.
Acrylic polymers in onwards.
primary form.
White duplex board. 3. Packets for henna4819.2000 From 0.23% of the f.o.b.
powder. 10.06.2007 value.
onwards.
SCHEDULE XVII
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
Coated art paper. Magazines, brochures and4901.1000 4901.9990 From 2.44% of the f.o.b.
books printed on coated art4901.1000 4901.9990 10.06.2007 value.
paper, all sorts. 4901.9100 4909.0000 onwards.
4901.9910
SCHEDULE XVIII
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- Paperboard or white Wedding cards, Eid cards,4909.0000 From 1.48% of the f.o.b.
card or cardboard. greeting cards, visiting 10.06.2007 value.
- Coated art paper or cards, Christmas cards and onwards.
art card or bond invitation cards (all sorts).
cardboard.
- Aluminium foil paper.
SCHEDULE XIX
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
Packing materials all Cement. 2523.2100 2523.3000 From Rs.25.08 per
sorts. 2523.2900 2523.9000 10.06.2007 metric ton.
onwards
SCHEDULE XX
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
Unbleached sack kraft 1. Papersacks (all types) 4819.3000 4819.4000 From Rs.1.02 per bag.
paper 70 10.06.2007
gsm/80gsm/90gsm/100g onwards.
sm.
- Bleached kraft pulp. 2. White MG sulphate paper 4805.3000 From Re.0.54 per
- Praestaret. in reels. 10.06.2007 kilogram.
onwards.
Arfanil O extra. 3. White MG sulphate paper 4805.3000 From Re.0.57 per
in sheets. 10.06.2007 kilogram.
onwards.
SCHEDULE XXI
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
White offset paper. Paper envelopes (all sorts). 4817.1000 From Re.0.80 per
10.06.2007 kilogram.
onwards.
SCHEDULE XXII
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
- Bleached softwood Offset paper. 4802.5400 4802.5600 From 1.96% of the f.o.b.
kraft pulp. 10.06.2007 value.
- Kaolin clay. 4802.5510 4802.6100 onwards.
- Latex SBR. 4802.5520 4802.6200
- Gum rosin WW or 4802.5590 4802.6990
WG grade.
- Aluminium hydroxide
84%.
SCHEDULE XXIII
Extent of
Raw materials Goods produced or
H.S. Code Period repayment of
imported manufactured
customs–duties
(1) (2) (3) (4) (5)
Tissue 1.Tissue papers. 4818.2000 From Rs.0.25 per carton
- Bleached kraft wood 10.06.2007 of 1000 tissues.
