Exemption from customs duty on import of raw materials, sub-components, components, sub-assemblies and assemblies, for manufacture of specified goods (Survey based).
巴基斯坦 FBR 海关法规 SRO 565(I)/2006（2006-06-05）
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE
(REVENUE DIVISION)
***
Islamabad, the 5th June, 2006.
NOTIFICATION
(CUSTOMS)
S.R.O. 565 (I)/2006.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of
1969), and in suppression of Notification No. S.R.O. 565(I)/2005, dated the 6th June, 2005, the Federal Government
is pleased to exempt raw materials, sub-components, components, sub-assemblies and assemblies, 29[as are not
manufactured locally,] 12[Omitted], 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) of the Table and the following
general conditions, namely: -
(i) 24[An] importer-cum-manufacturer having suitable in-house facilities 24[and registered with the
Sales Tax Department as manufacturer]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 29[Director Input Output
Co-efficient Organization(IOCO)] having jurisdiction or to any other organization or person as
authorized by the 12[Federal Board of Revenue];
29(ii) the importer-cum-manufacturer shall file a request containing a declaration of input-output ratios
to the Director of IOCO or the person duly authorized by him. The Director 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 Director 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, verify input output-ratios or through Sector
Specialist of IOCO or make a reference to any other recognized authority for determination
thereof. The Director 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 24,29[Director IOCO] having jurisdiction] shall furnish all relevant
information online to Customs Computerized System 24[omitted] 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 24[omitted] Collectorate/Customs stations where the 24[Customs Computerized
System] is not yet operational, the Project Director or any other authorized person shall feed the
requisite information 24[obtained from the 29[Director IOCO] in Customs Computerized System on
daily and weekly basis];
(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 24[duty/ and concessionary 24[duties].
(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 12[Federal Board of Revenue] or
required under any other law for the time being in force;
29(vii) the importer-cum-manufacturer shall in writing communicate to the concerned Director of IOCO
about the consumption of imported items within sixty days of consumption of goods. After
carrying out reconciliation by the concerned Directorate of IOCO, the clearance certificate shall be
issued by the Director of IOCO or his authorized person on the basis of which the post dated
cheque shall be released or cancelled by the Collector of Customs of concerned import
Collectorate. In case of non-consumption of imported goods within one year from the date of
import, the importer shall pay the customs-duty and other taxes involved or obtain extension for
further period from the concerned Director of IOCO after giving plausible reasons for seeking
extension in utilization period;
(viii) 29[Director of IOCO] may,24[omitted], whenever deemed necessary get the records of the
importer-cum-manufacturer audited and may also get the stocks verified. In case it is found that
the inputs have not been properly accounted for or consumed for the manufacture and supply of
goods as prescribed, 29[Director of IOCO shall communicate the audit findings to the concerned
Collector of Customs of the import Collectorate who shall] initiate proceedings for the recovery of
leviable customs-duty and other taxes besides penal action under the relevant provisions of the
laws in force.
(ix) The importer-cum-manufacturer may also get manufactured any of the item from the raw
materials, sub-components, components, sub-assemblies or assemblies mentioned in column 3 of
the Table below, to be used in manufacturing of goods mentioned in Column 2 of the Table below,
from another manufacturer (vendor), duly registered with Sales Tax department, having suitable
in-house facility 24[subject to approval of the Collector of Customs]. In such case,
(i) the vendor shall have a firm contract with the importer-cum-manufacturer;
(ii) the importer-cum-manufacturer may provide the imported raw materials, sub-
components, components, sub-assemblies or assemblies mentioned in column
(3) to the vendor;
(iii) the vendor shall not be entitled to import the raw materials, sub-components,
components, sub-assemblies or assemblies under this SRO for manufacturing of
goods to be supplied to the importer-cum-manufacturer;
(iv) the vendor after manufacturing the sub-components, components, sub-
assemblies or assemblies supply them only to the importer-cum-manufacturer
with whom he held a firm contract; and
(v) the vendor shall also maintain proper record of the raw materials, sub-
components, components, sub-assemblies or assemblies consumed or utilized
and goods supplied to the importer-cum-manufacturer.
(x) Under circumstances of exceptional nature and for reasons to be recorded in writing, the 12[Federal
Board of Revenue] may relax any of the conditions, if it is satisfied that such condition is
detrimental to the bonafide purposes of importer-cum-manufacturer’s business, subject to such
surety or guarantee as it may deem appropriate to secure to ensure proper accountable and
utilization of the imported goods:
Provided the mild steel bars, mild steel rods, mild steel wire rods and plastics 24[(excluding
specified in the Table below) shall not be entitled for exemption under this notification.
12[Omitted]
Explanation 2.- The importers can simultaneously avail the statutory rate of duty on those items
mentioned in the table imported as part of CKD/SKD kits which have statutory rates lower than the
CKD/CBU rates under this notification.
“TABLE
Extent of
exemption
Description of raw materials, Heading or from
Description of
S. sub-components, Sub- customs Special
goods to be
No. components, sub-assemblies heading duty in conditions
manufactured.
and assemblies. Nos. excess of
rates given
below.
(1) (2) (3) (4) (5) (6)
- Air conditioners. Raw Materials A. The in-house
facility for air
conditioner
manufacturing
shall include
the following: -
(1) Hot stamping foil 3212.1000 10% (i) Charging
machine
(2) Copper tube in coils 7411.1090 10% (ii) Condenser
bending
machine
Sub-components & (iii) Rear panel
Components bending
machine
(1) Terminal block. 8415.9099 15% (iv) Front panel
bending
machine
(2) Remote control. 8415.9099 15% (v) Press
Machines.
(3) Single phase AC motor upto 8501.4090 15% (vi) Halogen
320 watts leak detector
(4) Axial fan 8414.5190 15% (vii) Shearing
machines
(5) Plasma filter assembly. 8415.9099 15% (viii) Tapping
machines
(6) Cross flow fan - indoor unit 8414.5190 15% (ix) Riveting
machines
(x) Spot
welding
machines
(xi) Evaporator
bending
machine
B. The
concessions
under SRO
shall only be
available to the
manufacturers
availing the
IOR for all the
Sub-
components and
Components
provided in
SRO.
- Deep-freezers/ Raw Materials A. The in-house
chest cooler. facility for deep
freezer/ chest
cooler
manufacturing
shall include the
following: -
(1) Hot stamping foil. 3212.1000 10% (i) Sheet Metal
Shop
(2) Soft PVC compound according 3904.2200 10% (ii) Paint shop
to DIN 53 739 or equivalent
(3) Copper tube in coils 7411.1090 10% (iii) Vacuum
forming
machine along
with moulds
(4) Polyester Coated Painted 7606.9290 10% (iv) Foaming
Aluminium Sheet with machine along
Protection Film in Coils with moulds,
jigs and
fixtures.
(5) Alluminium sheet embossed or 7606.9290 10% B. The
patterned concessions
under SRO
shall only be
available to the
manufacturers
availing the
IOR for all the
Sub-
components and
Components
provided in
SRO.
Sub-components &
Components
(1) Terminal blocks. 8418.9990 15%
(2) Light switch. 8535.3010 15%
(3) Lamps of a power not 8539.2200 15%
exceeding 20 watts.
- Refrigerators/ Raw Materials A. The in-house
Visicoolers. facility for
refrigerator/
visicooler
manufacturing
shall include the
following: -
(1) Hot stamping foil. 3212.1000 10% (i) Sheet Metal
Shop
(2) Soft PVC compound according 3904.2200 10% (ii) Paint shop
to DIN 53 739 or equivalent
(3) Copper tube in coils 7411.1090 10% (iii) Vacuum
forming
machine along
with moulds
Sub-components & (iv) Foaming
Components machine along
with moulds,
jigs and
fixtures.
(1) Terminal blocks. 8418.9990 15% B. The
concessions
under SRO
shall only be
available to the
manufacturers
availing the
IOR for all the
Sub-
components and
Components
provided in
SRO.
(2) Light switch. 8535.3010 15%
(3) Lamps of a power not 8539.2200 15%
exceeding 20 watts.
- Washing Sub-components & The in-house
Machines Components facility for
washing
machine
manufacturing
shall include the
following: -
(1) Terminal blocks. 8450.9000 15% (i) Sheet metal
shop for metal
body machines.
(2) Single phase AC motor upto 8501.4090 15% (ii) Injection
320 watts. moulding
machines along
with moulds at
least for the
wash tub.
- Car Air- Raw Materials Nil
conditioners
(1) Rubber hose (high pressure). 4009.3130 10%
(2) Aluminium sections. 7604.2990 10%
(3) Aluminium Foil 7607.1990 10%
Sub-components &
Components
(1) Plastic caps. 8415.9091 15%
(2) Blower wheel. 8415.9091 15%
(3) Net Filter 8415.9091 15%
(4) Belt for compressor. 4010.3110 15%
(5) Bracket (Aluminum). 7616.9990 15%
(6) Stay for sensor. 7616.9990 15%
(7) Fan 8414.5190 15%
(8) Pipes. 8415.9091 15%
(9) Suction/discharge fitting assy. 8415.9091 15%
(10) Distributor assy. 8415.9091 15%
(11) Condenser partition 8415.9091 15%
plate/separator.
(12) Side plates for condensers / 8415.9091 15%
evaporators.
(13) AC Control Unit / Controller 8415.9091 15%
AC
(14) Body accumulator. 8415.9091 15%
(15) Capsule for heater core. 8415.9091 15%
(16) Evaporator core plate. 8415.9091 15%
(17) HVAC door sub assembly. 8415.9091 15%
(18) Glass sight/joint receiver. 8415.9091 15%
(19) Insert for heater core. 8415.9091 15%
(20) Tank header, plate and header 8415.9091 15%
pipe for condensers /
evaporators.
(21) Tubes for condensers/ Tubes 8415.9091 15%
for Evaporators/ Tubes for
Heater/ M tubes.
(22) Actuator. 8415.9091 15%
(23) Clutch magnet for compressor 8415.9091 15%
& parts.
(24) Core Sub-Assy Heater 8415.9091 15%
(25) O-Flex 7607.2000 15%
(26) Sensor Bulb Insulator 3919.9090 15%
(27) Aluminium fins/corrugated 8415.9099 15%
fins.
(28) Idle pully. 8483.5090 15%
(29) Fuse assy. 8536.1000 15%
(30) Switches. 8536.5091 15%
(31) Condensers 8415.9021 20%
- Powder Coatings. Raw Materials Nil
(1) Organic and inorganic 3204.1700 10%
pigments.
(2) Epoxy resin. 3907.3000 10%
(3) Polyester resin. 3907.9900 10%
- Chrysotile Chrysotile Asbestose 2524.9000 10% Nil
Cement Pipes,
Sheets & Fittings
| 12. | Articles of | Nil | ||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| stationery. | ||||||||||||||||||||
| (1) | Potato starch | 1108.1300 | 0% | |||||||||||||||||
| (2) | Acid dyes whether or not | 3204.1200 | 0% | |||||||||||||||||
| premetal lised, and | ||||||||||||||||||||
| preparations based thereon; | ||||||||||||||||||||
| mordant dyes and preparations | ||||||||||||||||||||
| based thereon (acid dyes / | ||||||||||||||||||||
| dyestuff) ), non-textile grade | ||||||||||||||||||||
| (3) | Pigments and preparations | 3204.1700 | 0% | |||||||||||||||||
| based thereon (pigments) ), | ||||||||||||||||||||
| non-textile grade | ||||||||||||||||||||
| (4) | Stamping foil | 3212.1000 | 0% | |||||||||||||||||
| (5) | Inks for ball points pens, fine | 3215.9010 | 0% | |||||||||||||||||
| liners and fibre tips | ||||||||||||||||||||
| (6) | Edenol | 3824.9099 | 0% | |||||||||||||||||
| (7) | Hardners | 3824.9099 | 0% | |||||||||||||||||
| (8) | Acrylic polymer (fast drying) | 3906.9090 | 0% | |||||||||||||||||
| (9) | Alkyd resins (fast drying) | 3907.5000 | 0% | |||||||||||||||||
| (10) | Amino-resins (fast drying) | 3909.3000 | 0% | |||||||||||||||||
| (11) | Cellulose nitrate | 3912.2010 | 0% | |||||||||||||||||
| (12) | Carboxyl-methyl cellulose and | 3912.3100 | 0% | |||||||||||||||||
| its salts (carboxy methyl | ||||||||||||||||||||
| cellulose) | ||||||||||||||||||||
| (13) | Porous fibre rods for making | 3916.9000 | 0% | |||||||||||||||||
| marker nibs | ||||||||||||||||||||
| (14) | Heat transfer film | 4908.9000 | 0% | |||||||||||||||||
| (15) | Electro galvanized wire | 7217.2000 | 0% | |||||||||||||||||
| (16) | Spring wire | 7217.9000 | 0% | |||||||||||||||||
| (17) | Brass alloy wire | 7408.2100 | 0% | |||||||||||||||||
| (18) | Wood sandwich blocks with | 9609.9000 | 0% | |||||||||||||||||
| lead encased | ||||||||||||||||||||
| Parts and Components. | ||||||||||||||||||||
| (1) | Carbon for lead | 2803.0090 | 5% | |||||||||||||||||
| (2) | Steel balls not exceeding 1mm | 7326.9020 | 5% | |||||||||||||||||
| diameter (steel balls) | ||||||||||||||||||||
| (3) | Sharpener blades | 8214.1000 | 5% | |||||||||||||||||
| (4) | Synthetic fiber reservoirs of | 9608.6000 | 5% | |||||||||||||||||
| the kind used in writing | ||||||||||||||||||||
| instruments (ink reservoirs) | ||||||||||||||||||||
| (5) | Nibs made of special metal for | 9608.9100 | 5% | |||||||||||||||||
| use in manufacture of writing | ||||||||||||||||||||
| instruments (fountain pen nibs) | ||||||||||||||||||||
| (6) | Nibs points( for fiber tip pens | 9608.9100 | 5% | |||||||||||||||||
| and markers) | ||||||||||||||||||||
| (7) | Tips for fineliners | 9608.9100 | 5% | |||||||||||||||||
| (8) | Raw cores used for making | 9609.2010 | 5% | |||||||||||||||||
| black lead | ||||||||||||||||||||
| (9) | Color lead | 9609.9000 | 5% | |||||||||||||||||
| 13. | Artificial leather | (1) | Polyurethene resin. | 3208.9090 | 10% | |||||||||||||||
| industry | ||||||||||||||||||||
| (2) | Release paper. | 4811.5990 | 10% | |||||||||||||||||
| 10% | ||||||||||||||||||||
| 10% | ||||||||||||||||||||
| 10% | ||||||||||||||||||||
| 16. | Composite roll- | |||||||||||||||||||
| formed window | ||||||||||||||||||||
| and doors | ||||||||||||||||||||
| (1) | Electro galvanized coils | 7210.3010 | ||||||||||||||||||
| 7210.4910 | ||||||||||||||||||||
| 7210.7020 | ||||||||||||||||||||
| Component | ||||||||||||||||||||
| (1) | Float glass | 7005.1000 | ||||||||||||||||||
| 7005.2100 | ||||||||||||||||||||
| (1) | Insulating varnish class f |