Amendment in DTRE Rules Notified in Customs Rule 2001
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
CENTRAL BOARD OF REVENUE
*****
Islamabad, the 9th June, 2007.
NOTIFICATION
(CUSTOMS)
S.R.O. 506(I)/2007.–– In exercise of the powers conferred by
section 219 of the Customs Act, 1969 (IV of 1969), the Central Board of Revenue
is pleased to direct that the following further amendments shall be made in the
Customs Rules, 2001, namely:–
In the aforesaid Rules,–
(a) In rule 296,–
(i) after clause (f), the following new clause shall be
inserted, namely:
“(ff) “engineering goods” includes goods
classified under Chapter 72 to Chapter 96 of
the First Schedule of Customs Act, 1969 or as
approved by the Engineering Development
Board (EDB);”;
(ii) for clause (n), the following shall be substituted,
namely:–
“(n) “utilization period” means the period
commencing from the date of approval of
DTRE application till the date of export of
output goods under this sub-Chapter.”;
(b) in rule 297, in sub-rule (2), in clause (a), the words, brackets,
letters and comma “polyester staple fiber (PSF),” shall be
omitted;
(c) in rule 299, after sub-rule (2), the following new sub-rules
shall be added, namely:
“(3) The Regulatory Collector may, upon receipt of
an application under this sub-Chapter, refer such
application to Input Output Coefficient Organization
(IOCO) for determination of input-output ratios and
wastages, except an application in respect of
engineering goods, which shall be referred to EDB,
before granting DTRE approval.
(4) IOCO or, as the case may be, EDB upon
receipt of a reference from the Regulatory Collector,
shall determine input-output ratios and wastages, as
deemed appropriate, and forward their findings to the
Regulatory Collector within a period of thirty days or
such shorter period as may be specified by the
Regulatory Collector in any specific case. If IOCO or,
as the case may be, EDB fail to forward their findings
to the Regulatory Collector within the prescribed
period, the input-output ratios and wastages, as
determined by the Regulatory Collector, shall become
final:
Provided that the Regulatory Collector may
grant provisional DTRE approval pending receipt of
response from IOCO or EDB, as the case may be, in
this behalf, and subject to adjustments accordingly on
receipt of final determination by IOCO or EDB, as the
case may be.”;
(d) in rule 300, in sub-rule (3), for clause (a), the following shall
be inserted, namely:–
“(a) verify the manufacturing facility of DTRE
applicant through inspection and determine the
production capacity of such facility by physical survey,
in addition to verifying the business turnover from the
sales tax profile or other available records of such
DTRE applicant to ensure that quantity of the input
goods applied for commensurates with the actual
production and business capacity of such applicant;
and”;
(e) after rule 302, the following new rule shall be inserted,
namely:
“302A. Drawal of samples.- Samples of imported
input goods and output goods meant for export shall
be drawn at the time of import and export,
respectively in the presence of Assistant Collector or
Deputy Collector, incharge of concerned Customs
station, which shall be signed by such Assistant
Collector or Deputy Collector and DTRE approval
number and date shall be endorsed thereon. The
Assistant Collector or Deputy Collector incharge of
concerned Customs station, shall inform the
Regulatory Collector about the cases where
description or other material particulars in respect of
imported input goods or output goods meant for
export are different from that declared in Appendix-I
and may proceed against the DTRE user in
accordance with law.”;
(f) in rule 305, for the words “eighteen months from the date of
their acquisition” the words “twenty-four months from the
date of approval of DTRE application” shall be substituted;
and
(g) the existing rule 307H shall be made sub-rule (1) of that rule
and thereafter the following sub-rule shall be added,
namely:–
“(2) Utilization period in the case of approvals of
DTRE granted upto 8th June, 2007, shall remain the
same as was in force on and prior to the said date.”.
[C.No.4(17)DTRE/2007.]
(M. Junaid Jalil Khan)
Secretary (Duty Remission & Drawback)