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政策法规 现行有效巴基斯坦清关税务

Federal Board of Revenue is pleased to authorized repayment of customs-duties..............

效力发布日期生效日期发文机构
现行有效2014-08-212014-08-21Pakistan Federal Board of Revenue (FBR) - Customs
发布08-21
生效08-21
摘要总结AI 辅助解读
巴基斯坦联邦税务局（FBR）发布通知，授权对特定纺织企业（Sapphire Finishing Mills Limited）出口货物所耗用的进口原材料已缴关税进行退还。该政策仅适用于2013年1月7日至2014年8月21日期间出口的货物。企业需按备案配方生产、保留记录并在规定期限内申请退税。此为一项针对单一企业的个案公示，不改变行业普遍合规义务。
官方原文
外文原文 · 可AI翻译 · 可溯源

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

Islamabad, the 21st August, 2014.

NOTIFICATION

(CUSTOMS)

755

S.R.O. (I)/2014.– In exercise of the powers conferred by clause (c) of

section 21 of the Customs Act, 1969 (IV of 1969), the Federal Board of Revenue is pleased

to authorize repayment of customs-duties, to the extent specified in column (4) of the Table

below, paid on the importation of the raw materials specified in column (1) of the said

Table and used in the production or manufacture of the goods specified in column (2)

thereof, subject to the following conditions, namely:–

(i) the goods have been manufactured according to the formula duly

furnished to the Federal Board of Revenue showing the quantity of

various imported raw materials specified in column (1) of the said

Table and used in the production or manufacture of the goods

specified in column (2) thereof;

(ii) the manufacturer maintains proper record of the goods manufactured

in accordance with the formula referred to in condition (i) and

produces, on demand, such records and other evidence as may be

required by the Federal Board of Revenue to satisfy itself that the

imported raw materials have been used in accordance with the

formula;

(iii) the manufactured goods are exported out of Pakistan and an

application for repayment of customs-duties is presented to the

proper officer of the Customs within two hundred and ten days of

such exportation or of the publication of this notification or within

one hundred and eighty days from the date of realization of foreign

exchange as shown in the bank credit advice issued in accordance

with the relevant regulations of the State Bank of Pakistan in force

for the time being, whichever is later;

(iv) the exporter makes a declaration on the face of the original shipping

bill or other export documents to the effect that he would claim

repayment of the customs-duties paid on the imported raw materials

used in the production or manufacture of the goods being exported;

and

(v) the repayment of customs-duties at the rate specified shall be allowed

provided that the goods exported are manufactured with the same

constituents on which the rate of repayment is notified and the

manufacturer-cum-exporter shall immediately intimate the Collector

of Customs concerned, —

(a) any change in the prices of the imported raw materials;

(b) any change in the composition of the manufactured goods to

be exported; and

(c) use of any indigenous raw materials in place of imported raw

materials.

  1. The repayment of customs-duties authorized by this notification shall be

admissible in respect of goods exported between the period commencing from the 7th

January, 2013, and ending on the 21st August, 2014.

TABLE

Extent of

Raw materials Goods produced or

H.S. Code repayment of

imported manufactured

customs–duties

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

The following goods produced or manufactured and exported by M/s.

Sapphire Finishing Mills Limited, Karachi:–

  1. Enzyme. 1. 100% cotton or 5208.3200 1.86% of the f.o.b.
  2. Sodium persulphate. blended polyester/ 5208.3300 value
  3. Hydrogen per oxide. cotton/Trevira (all 5208.3900
  4. Per oxide stabilizer. blends) dyed THPC 5209.3100
  5. Mercerizing assistant. fire or flame retardant 5209.3200
  6. Sequestering agent. woven fabric. 5209.3900
  7. Wetting agent/ 5210.3100

detergent. 5210.3200

  1. Acetic acid/ 5210.3900

neutralizing agent. 5211.3100

  1. Pyrovatex ACS 5211.3200

special for fire 5211.3900

retardant process.

  1. NH3 gas (ammonia

gas).

  1. Turpex-can strength

improver softener.

  1. Starch.
  2. Poly vinyl alcohol.
  3. Tallow.
  4. Tallow substitute.
  5. Dyes for cotton

(VAT dyes).

  1. Dispersen dyes for

polyester

  1. Anti-migrant.
  2. Detergent.
  3. Dye fixing agent.
  4. Polyester.
  5. Packing materials.
  1. Enzyme. 2. 100% cotton dyed 6203.3200 1.26% of the f.o.b.
  2. Sodium persulphate. THPC fire or flame 6203.4200 value
  3. Hydrogen per oxide. retardant (Provatex 6204.3200
  4. Per oxide stabilizer. ACS special) woven 6204.4200
  5. Mercerizing garments. 6205.2090

assistant. 6206.3090

  1. Sequestering agent. 6207.9100
  2. Wetting agent/ 6208.9100

detergent.

  1. Acetic acid/

neutralizing agent.

  1. Pyrovatex ACS

special for fire

retardant process.

  1. NH3 Gas (ammonia

gas).

  1. Turpex-Can

strength improver

softener.

  1. Starch.
  2. Poly vinyl alcohol.
  3. Tallow.
  4. Tallow substitute.
  5. Dyes for cotton

(VAT dyes)

  1. Anti-migrant.
  2. Detergent.
  3. Dye fixing agent.
  4. Zipper.
  5. Accessories.
  6. FR reflective tape.
  7. Packing materials.
  1. Enzyme. 3. Blended cotton/ 6203.3300 1.35% of the f.o.b.
  2. Sodium persulphate. polyester/Trevira (all 6203.3900 value
  3. Hydrogen per oxide. blends) dyed THPC 6203.4300
  4. Per oxide stabilizer. fire or flame retardant 6203.4900
  5. Mercerizing assistant. (Provatex ACS 6204.3300
  6. Sequestering agent. special) woven 6204.3900
  7. Wetting agent/ garments. 6204.4300

detergent. 6204.4900

  1. Acetic acid/ 6205.3000

neutralizing agent. 6205.9090

  1. Pyrovatex ACS 6206.4090

special for fire 6206.9090

retardant process.

  1. NH3 gas (ammonia

gas).

  1. Turpex-Can

strength improver

softener.

  1. Starch.
  2. Poly vinyl alcohol.
  3. Tallow.
  4. Tallow substitute.
  5. Dyes for cotton

(VAT dyes).

  1. Disperse dyes for

polyester.

  1. Anti-migrant.
  2. Detergent.
  3. Dye fixing agent.
  4. Zipper.
  5. Accessories.
  6. FR reflective tape.
  7. Packing materials.
  1. Enzyme. 4. 100% cotton or 5208.3200 3.96% of the f.o.b.
  2. Sodium persulphate. blended polyester/ 5208.3300 value
  3. Hydrogen per oxide. cotton (all blends) 5208.3900
  4. Per oxide stabilizer. LUMINOUS dyed 5209.3100
  5. Mercerizing assistant. HIVIS fire or flame 5209.3200
  6. Sequestering agent. retardant (Provatex 5209.3900
  7. Wetting agent/ CP) woven fabric. 5210.3100

detergent. 5210.3200

  1. Acetic acid/ 5210.3900

neutralizing agent. 5211.3100

  1. Pyrovatex CP - fire 5211.3200

retardant chemical. 5211.3900

  1. Resin-Lyofix CHN
  2. Turpex-Can

strength improver

softener.

  1. Starch.
  2. Poly vinyl alcohol.
  3. Tallow.
  4. Tallow substitute.
  5. Dyes for cotton

(Luminous dyes).

  1. Dyes for polyester

(disperse dyes).

  1. Anti-migrant.
  2. Detergent.
  3. Dye fixing agent.
  4. Packing materials.
  1. Enzyme. 5. 100% cotton 6203.3200 3.06 % of the f.o.b.
  2. Sodium persulphate. LUMINOUS dyed 6203.4200 value
  3. Hydrogen per oxide. HIVIS fire or flame 6204.3200
  4. Per oxide stabilizer. retardant (Provatex 6204.4200
  5. Mercerizing assistant. CP) woven garments. 6205.2090
  6. Sequestering agent. 6206.2090
  7. Wetting agent/ 6206.3090

detergent. 6207.9100

  1. Acetic acid/ 6208.9100

neutralizing agent.

  1. Pyrovatex CP - Fire

retardant chemical.

  1. Resin-Lyofix CHN.
  2. Turpex-Can

strength improver

softener.

  1. Starch.
  2. Poly vinyl alcohol.
  3. Tallow.
  4. Tallow substitute.
  5. Dyes for cotton

(Luminous dyes).

  1. Disperse dyes for

polyester.

  1. Anti-migrant.
  2. Detergent.
  3. Dye fixing agent.
  4. Zipper.
  5. Accessories.
  6. FR reflective tape.
  7. Packing materials.
  1. Enzyme. 6. Polyester/cotton 6203.3300 3.13 % of the f.o.b.
  2. Sodium persulphate blended (all blends) 6203.3900 value
  3. Hydrogen per oxide. LUMINOUS dyed 6203.4300
  4. Per oxide stabilizer. HIVIS fire or flame 6203.4900
  5. Mercerizing retardant (Provatex 6204.3300

assistant. CP) woven garments. 6204.3900

  1. Sequestering agent. 6204.4300
  2. Wetting agent/ 6204.4900

detergent. 6205.3000

  1. Acetic acid/ 6205.9090

neutralizing agent. 6206.4090

  1. Pyrovatex CP - Fire 6206.9090

retardant chemical.

  1. Resin-Lyofix CHN.
  2. Turpex-Can

strength improver

softener.

  1. Starch.
  2. Poly vinyl alcohol.
  3. Tallow.
  4. Tallow substitute.
  5. Dyes for cotton

(Luminous dyes).

  1. Disperse dyes for

polyester.

  1. Anti-migrant.
  2. Detergent.
  3. Dye fixing agent.
  4. Zipper.
  5. Accessories.
  6. FR reflective tape.
  7. Packing materials.
  1. Enzyme. 7. 100% cotton 5208.2200 1.06 % of the f.o.b.
  2. Sodium persulphate. bleached or white or 5208.2300 value
  3. Hydrogen per oxide. blended polyester/ 5208.2900
  4. Per oxide stabilizer. cotton (all blends) 5209.2100
  5. Mercerizing assistant. polyurethane finished 5209.2200
  6. Sequestering agent. woven fabric. 5209.2900
  7. Wetting agent/ 5210.2100

detergent. 5210.2900

  1. Acetic acid/ 5211.2000

neutralizing agent.

  1. Polyurethane for

strengthening & anti-

piling.

  1. Fluorescent or

optical brightener.

  1. Turpex-Can

strength improver

softener.

  1. Starch.
  2. Poly vinyl alcohol.
  3. Tallow.
  4. Tallow substitute.
  5. Packing materials.
  1. Enzyme. 8. 100% cotton and 5208.3200 2.11 % of the f.o.b.
  2. Sodium persulphate. blended cotton/ 5208.3300 value
  3. Hydrogen per oxide. polyester (all blends) 5208.3900
  4. Per oxide stabilizer. dyed polyurethane 5209.3100
  5. Mercerizing assistant. finished woven fabric. 5209.3200
  6. Sequestering agent. 5209.3900
  7. Wetting agent/ 5210.3100

detergent. 5210.3200

  1. Acetic acid/ 5210.3900

neutralizing agent. 5211.3100

  1. Polyurethane for 5211.3200

strengthening & anti- 5211.3900

piling.

  1. Dye fixing agent.
  2. Turpex-Can strength

improver softener.

  1. Starch.
  2. Poly vinyl alcohol.
  3. Tallow.
  4. Tallow substitute.
  5. Dyes for cotton

(reactive).

  1. Anti-migrant.
  2. Packing materials.
  1. Enzyme. 9. 100% cotton and 5208.3200 1.80 % of the f.o.b.
  2. Sodium persulphate. blended cotton/ 5208.3300 value.
  3. Hydrogen per oxide. polyester (all blends) 5208.3900
  4. Per oxide stabilizer. dyed SOIL release 5209.3100
  5. Mercerizing assistant. finished woven fabric. 5209.3200
  6. Sequestering agent. 5209.3900
  7. Wetting agent/ 5210.3100

detergent. 5210.3200

  1. Acetic acid/ 5210.3900

neutralizing agent. 5211.3100

  1. Finishing chemical 5211.3200

PM-900. 5211.3900

  1. Dye fixing agent.
  2. Turpex-Can

strength improver

softener.

  1. Starch.
  2. Poly vinyl alcohol.
  3. Tallow.
  4. Tallow substitute.
  5. Dyes for cotton

(reactive).

  1. Anti-migrant.
  2. Packing materials.

[C.No.3(27)DRD/2012.]

(Yousaf Haider Orakzai)

Secretary (Duty Remission & Drawback)

§
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