SRO 1140(I)/1997

GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE NOTIFICATION Islamabad, the 6th November, 1997 CUSTOMS S.R.O.1140(I)/97.- In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), section 37 of Central Excises Act, 1944 (I of 1944), section 50 of the Sales Tax Act, 1990, and in suppression of its Notifications Nos. S.R.O.68(I)/70, dated the 17th April, 1970, S.R.O.69(I)/70, dated the 17th April, 1970 and S.R.O.722(I)/89, dated the 10th July, 1989, the Central Board of Revenue is pleased to make the following rules, namely:- 1. Short title and application.- (1) These rules may be called the Manufacturing in Bond Rules, 1997. (2) They shall apply to the clearance of imported goods as specified in the First Schedule to the Customs Act, 1969 (IV of 1969), excisable goods as set forth in the First Schedule to the Central Excises Act, 1944 (I of 1944), and goods/supplies chargeable to sales tax as specified in the Sales Tax Act, 1990, without payment of customs-duty, central excise duty and sales tax, as the case may be, for the manufacture of goods primarily meant for export. 2. Definitions.- In these rules, unless there is anything repugnant in the subject or context,- (a) "Acts" means the Customs Act, 1969 (IV of 1969), the Central Excises Act, 1944 (I of 1944), and the Sales Tax Act, 1990; (b) "Analysis Certificate" means a certificate issued by the Collector of Customs under rule 11; (c) "bond" means a bond in the prescribed form executed by the licensee, binding himself for abiding by the required conditions and payment of government dues and penalties, if any, in case of default; (d) "input goods" means all goods required for the manufacture of finished goods meant for export, such as raw materials, accessories, sub-components, components, sub-assemblies, assemblies and includes unrecorded media for development of software and recorded software used as tools for development of software as approved by the Collector of Customs in the Analysis Certificate; (e) "licensee" means a person or firm which is registered under the Sales Tax Act, 1990, and has been granted by the Collector of Customs a license of manufacturing bond under these rules; (f) "manufacturer" means any process incidental or ancillary undertaken in the manufacturer of finished goods under these rules; (g) "manufacturing bond" means a bonded warehouse licensed by the Collector of Customs under rule 3; and (h) "vendor" means a person who is registered under the Sales Tax Act, 1990, and to whom goods are provided by the licensee for further manufacture of goods. 3. Licensing.- (1) Any person desirous of operating a manufacturing bond shall apply to the Collector of Customs in the form set out in Appendix I to these rules alongwith the following documents, namely:- (a) the site plan of the proposed manufacturing bond indicating the location of the premises and the details of the total area, covered area and manufacturing area; (b) details of the type of machinery installed in the manufacturing bond; (c) total value of the exported goods by the applicant in the previous one financial or calendar year (if applicable) and value of goods intended to be manufactured in the manufacturing bond; (d) national tax number card or certificate issued by the concerned Income Tax Authority; (e) banker's certificate regarding financial transactions of the applicant in the last two years; (f) memorandum and Articles of Association in the case where the applicant is registered under the Companies Ordinance, 1984 (XLVII of 1984), or partnership deed if it is a partnership firm; (g) copy of the national identity card of owner and Directors of the company; (h) lease/tenancy agreement with the written permission from the landlord to use the premises as manufacturing bond; (i) certificate from supplier of fire fighting equipment installed in the premises regarding its validity date; (j) comprehensive insurance policy covering all risks such as fire, burglarly, etc., issued by an insurance company registered with the Controller of Insurance, Ministry of Commerce, in the sum equal to the amount of customs-duties, central excise duty and sales tax involved on the imported as well as locally procured customs-duty, central excise duty and sales tax free input goods intended to be stored in the manufacturing bond; (k) an undertaking by an insurance company duly approved by the Controller of Insurance, Ministry of Commerce, on the stamp paper undertaking that - (i) no change whatsoever shall be made in the insurance policy issued without prior intimation to the Collector of Customs; (ii) full premium under the aforesaid insurance policy has been duly received; (iii) in case the licensee does not make the required stock declaration in time the company shall immediately inform the Collector of Customs; and (iv) breach of warranty by the licensee or non-compliance or omission of any nature by the licensee shall not prejudice any claim lodged by the Collector of Customs; and (l) recommendations of the relevant representative Trade Association or Chamber of Commerce and Industry or Export Promotion Bureau. (2) On receipt of an application alongwith the documents prescribed in sub-rule (1), the Collector of Customs, after such verification as he deems necessary, may issue a license within seven days of such verification to the applicant to operate a manufacturing bond. (3) The verification under sub-rule (2) shall be carried out within seven working days except where the applicant is himself responsible for the delay. 4. Cancellation of licence.- The license may be cancelled by the Collector of Customs on conviction of the licensee for any offence under any of the Acts or non-utilization of the license, or for violation of any of the conditions specified in the license or on the request, in writing, by the licensee. 5. Suspension of licence.- (1) Pending consideration whether a license be cancelled under rule 4, the Collector of Customs may suspend the license if he is of the opinion that it is expedient to do so and for the reasons to be recorded, in writing, therefor by him. (2) In a case referred in sub-rule (1) the reasons to show cause shall be communicated to the licensee within twenty four-hours of such suspension. 6. Revalidation or revival of licence.- The license shall be issued for a period of three years and the same shall stand revalidated for a further period of three years by the Collector of Customs without further application therefor by the licensee provided the Collector of Customs is satisfied that no action under the Acts is pending against the licensee or the licensee himself has applied to the Collector of Customs for revoking his licensee. 7. Fee not payable for licence, etc.- No fee or establishment charges shall be payable by the licensee for issuance, revival or revalidation of the license. 8. Licence not transferable.- The title of license shall not be transferable. 9. Premises of manufacturing bond.- (1) The licensee shall either own the premises of manufacturing bond (hereinafter called the premises) or have a lease thereof in his name for the period for which the license is sought to be issued. (2) The premises shall have clearly ear-marked area for storage of imported or locally produced input goods. (3) The manufacturing area shall be clearly ear-marked in the premises. (4) The finished goods shall be stored separately. (5) The rejects and waste shall be stored separately. (6) The premises shall be on an independent area having an independent entry or exit from a public area and having no other entry or exit: Provided that in exceptional circumstances, to be explained by the licensee, in writing, the Collector of Customs may approve the premises otherwise with or without any conditions or restrictions as he may deem fit to impsoe. (7) The premises shall be independent of such premises which is not bonded under these rules: Provided that in exceptional circumstances, to be explained by the licensee, in writing, the Collector of Customs may approve the premises otherwise with or without any conditions or restrictions as he may deem fit to impose. 10. Insurance of the manufacturing bond.- The licensee shall obtain the insurance policy in the sum equal to the amounts of duties and taxes leviable on the input goods imported or locally procured from insurance company duly approved by the Controller of Insurance, Ministry of Commerce. 11. Analysis Certificate.- (1) The licensee shall apply to the Collector of Customs for issuance of an Analysis Certificate as set out in Appendix II showing the input and output ratio of input goods viz., finished goods and wastage. (2) The Collector of Customs, or the officer authorized by him in this behalf, shall after such verification as he deems necessary, issue an Analysis Certificate within seven days showing the actual quantity of input goods used and wastage occurred in the manufacture of one unit of finished goods. (3) Two copies of the Analysis Certificate shall be prepared and distributed as follows: (a) licensee's copy which shall be retained in his record, and shall be produced on demand at the time of clearance of input goods or export of goods; and (b) Customs' copy to be retained in the Custom House for record. (4) Analysis certificate shall not be required, for every consignment or input goods if the finished goods are the same for which Analysis Certificate has already been issued. However, a separate Analysis Certificate shall be applied for and issued for every new finished goods. (5) In case of expensive samples such as leather jackets or garments, etc., instead of complete finished goods e.g., a 6" x 6" piece of leather or lining material, a button or a piece of thread or a three inches long zipper etc., may be retained by the Collector of Customs for the purpose of issuance of Analysis Certificate. 12. Procurement of input goods for production of finished goods meant for export.- The input goods for production of finished goods according to the specifications approved in the Analysis Certificate shall be procured by the licensee in any of the following manners: (a) Duty free import of input goods: (i) The input goods may be imported by the licensee without payment of customs-duty, central excise duty and sales tax; (ii) the licensee shall file a bill of entry for the input goods imported and shall specifically declare that input goods are being imported under manufacturing bond for manufacture of export goods; (iii) the licensee shall maintain record as set out in Appendix III to these rules and one copy thereof in the form of a return shall be endorsed to the concerned Collector of Customs under signatures and seal of the owner/director of the company owning the manufacturing bond duly verified by the customs officer in charge of the manufacturing bond; (iv) the input goods received in manufacturing bond shall be entered in the record as provided in sub-clause (iii) and the input goods removed shall be debited therefrom and the export goods made therefrom shall be credited in the record of export goods; (v) the quantity of factory rejects shall be accounted for separately; and (vi) the quantity of input goods equivalent to the waste shall be accounted for separately. (b) Procurement of input goods without central excise duty against AR-3: (i) The input goods produced in the local excisable unit shall be procured by the licensee without payment of central excise duty against AR-3 or any other rule for the time being in force; (ii) the licensee shall maintain record as set out in Appendix IV and one copy in the form of a return thereof shall be endorsed to the concerned Collector of Customs under signatures and seal of the owner/director of the company owning the manufacturing bond duly verified by the customs officer in charge of the manufacturing bond; (iii) the goods received in manufacturing bond shall be entered in the record as provided in sub-clause (ii) and the input goods removed shall be debited therefrom and the export goods made therefrom shall be credited in the record meant for export goods; (iv) the quantity of factory rejects shall be accounted for separately; and (v) the quantity of input goods equivalent to the wastage shall be accounted for separately. (c) Procurement of sales taxable input goods: (i) The taxable goods meant for further processing shall be supplied to the licensee of the manufacturing bond against a tax invoice after payment of sales tax; and (ii) the licensee shall be entitled for refund of input tax credit in accordance with the Sales Tax Refund Rules, 1996. (d) Local procurement of duty paid input goods: (i) The licensee may procure duty paid input goods manufactured locally for production of finished goods alongwith the input goods procured under clause (a) or clause (b); (ii) repayment and rebate of customs duty and central excise duty shall be made for the input goods procured under this rule inaccordance with the procedure set out in rule 13; and (iii) Omitted. 13. Admissibility of repayment of customs-duty and rebate of central excise duty on the goods manufactured and exported.- (1) In case duty free input goods ae procured from the local market are used in the manufacture of finished goods on which repayment of duty drawback is admissible, the amount of duty drawback worked out on the basis of standard duty drawback notifications on the F.O.B. value of export shall be reduced by the proportionate duty amount on the quantity of such input imported goods used as mentioned in the respective Bill of Entry, at the time of importation of items so imported, in the list of items in respect of which duty drawback is allowed. 14. Bond to bond transfer.- (1) The bond to bond transfer of input goods may be allowed by the Collector of Customs on submission of an application as set out in Appendix VI to these rules. (2) The transfer of input goods for getting the same processed in another manufacturing bond or in any othr unit located in the Export Processing Zone may be allowed by the concerned Collector of Customs against an indemnity bond as set out in Appendix VII to these rules, equivalent to customs-duty, central excise duty and sales tax involved on such input goods. (3) A licensee shall be allowed by the Collector of Customs to sell the input goods to another licensee. (4) The sales, referred to in sub-rule (3) can be made within the validity period of the seller subject to such extension as Collector may allow from the date of importation or purchase. (5) A licensee purchasing the input goods shall declare the same in the form set out in appendix. (6) The licensee purchasing the input goods shall consume the same within the validity period of the purchase subject to such extension as Collection may allow from the date of original importation or as extended from time to time. 15. Manufacture and export of finished goods.- (1) The licensee shall maintain the record of the finished goods manufactured in the form as set out in Appendix VIII and one copy by way of a quarterly return thereof shall be endorsed to concerned Collector of Customs under signatures and seal of the owner/director of the company owning the manufacturing bond duly verified by an officer of customs in charge of the manufacturing bond. (2) The licensee shall maintain the record of the goods exported in the form as set out in Appendix-IX to these rules. (3) The export of finished goods shall be made against the bill of export prepared by the licensee. (4) The bill of export filed under sub-rule (3) shall be endorsed "Export from Manufacturing Bond". (5) The licensee may exercise his option to get the finished goods meant for export examined by an official of customs either in the manufacturing bond or at the Port and quadruplicate copy of the bill of export shall bear the examination report of the official of customs accordingly. (6) Export of goods manufactured under these rules shall not be permissible to any country by land routes. 16. Clearance of manufactured goods for home consumption.- (1) Removal of finished goods for home consumption on filing of bill of entry may be allowed up to forty per cent of the annual production of the manufacturing bond: Provided that in case of engineering goods and leather footwear in the first three years upto seventy five per cent and forty percent for subsequent years of their annual production in the manufacturing bond may be removed for home consumption. (2) Removal of goods under this rule may be allowed subject to the limitations and restrictions provided in the Import Policy Order for the time being in force on payment of customs-duty and any other taxes leviable thereon. (3) Normal value for the purpose of assessment of customs duty shall be the sum total of the value of input goods procured under clause (a), (b) and (c) of rule 12. (4) Value of supply for the purpose of assessment of sales tax shall be taken in accordance with clause (46) section 2 of the Sales Tax Act, 1990. 17. Vendors.- (1) The licensee may remove input goods or semi-finished goods out of his premises for partial manufacture or processing by the vendors. (2) The licensee, before removing the input goods or semi-finished goods under sub-rule (1) shall intimte the concerned Assistant Collector of Customs, in the form as set out in Appendix X to these rules and obtain the acknowledgement thereof. (3) In case the manufacturing process performed by the vendor is liable to central excise duty, the processed goods shall be returned to the manufacturer in such manner as if these are exported without payment of central excise duty. (4) In case the manufacturing bond is located at a distance from the customs-port of exit meant for the export of finished goods and such semi-finished goods are removed by the licensee for further manufacturing to assume the shape of finished goods or final packing, etc., by the vendor and such vendor is located near the customs-port of exit, the finished goods may be removed directly for export from the vendor to the customs-port of exit. 18. Re-export of imported input goods.- (1) The licensee may be allowed to re-export input goods imported for manufacture of export goods under these rules in their original and unprocessed form within three years of their import subject to the limitations and restrictions of Import Policy Order and Export Trade Control Order for the time being in force. (2) Application for re-export of input goods shall be made by the licensee on the form as set out in Appendix XI to these rules. 19. Retention peeriod for the procured input goods.- (1) The licensee shall consume the input goods imported or procured locally within a period of three years from the date of importation of procurement. (2) Omitted. 20. Transfer of ownership or title.- The licensee shall not be allowed to transfer the ownership or title of the manufacturing bond unless all outstanding customs-duty, central excise duty and sales tax are paid and any other liabilities are discharged. 21. General bond.- The licensee under these rules shall enter into a general bond to observe all rules, procedures and instructions that may be required in respect of such license. 22. Wastage.- (1) No wastage of input goods in terms of quantity, volume, weight or number, as the case may be, shall be allowed except as determined in the Analysis Certificate and no duty and taxes shall be charged on such wastage of the warehoused input goods: Provided that such wastage is either destroyed in the presence of an officer of customs, not below the rank of an Assistant Collector, or leviable central excise duty and sales tax is paid on such wastage before removal. (2) Destruction of wastage shall be allowed by an officer of customs not below the rank of an Assistant Collector, on an application made by the licensee of the manufacturing bond in the form as set out in at Appendix XII to these rules. 23. Factory rejects.- (1) The factory rejects or finished goods not conforming to the export standards shall be allowed disposal in the local market as per provisions of the Import Policy Order for the time being in force. (2) The licensee shall file a bill of entry for home consumption for removal of factory rejects referred to in sub-rule (1). (3) The factory rejects shall be allowed removal by an officer of customs not below the rank of an Assistant Collector, at the appraised value and customs-duty, central excise duty and sales tax shall be levied as if it had been imported into Pakistan in that condition. 24. Unaccounted input goods.- If any licensee fails to give proper account of the input goods or finished goods to the satisfaction of an officer of customs not below the rank of an Assistant Collector, the licensee shall pay on demand an amount equal to the customs duty, central excise duty and sales tax leviable thereon as if they were imported and used for home consumption and shall also be liable to penalties imposed for such violation under the Acts. 25. Remission of customs-duty, cnetral excise duty and sales tax.- Subject to the satisfaction of the Collector of Customs, the customs-duty, central excise duty and sales tax, if any, may be remitted in full or in part, as the case may be, in the following cases, namely:- (a) when the goods are damaged or destroyed by unavoidable circumstances or for causes beyond the control of the licensee; or (b) when the wastage of the goods is destroyed in accordance with rule 22; or (c) when goods procured are bonafide samples drawn under these rules or samples for study, testing or design. 26. Switching over to manufacturing bond under these rules.- (1) All the existing licensees under Notification Nos. S.R.O.68(I)/70, dated the 17th April, 1970, S.R.O.69(I)/70, dated the 17th April, 1970, and S.R.O.722(I)/89, dated the 10th July,,1989, shall be deemed to have adopted these rules and such licensees shall be deemed to have been issued licenses with immediate effect till the validity of existing licenses already issued under the said notifications. (2) All liabilities of licensees referred to in sub-rule (1) shall be deemed to be their liabilities under these rules. 27. Destruction of input goods or finished goods.- Any input goods procured for manufacture of goods that are rendered unfit for consumption or sale may be allowed to be destroyed by an officer of customs not below the rank of an Assistant Collector, in such manner as may be determined by the Collector of Customs. 28. Records.- The licensee shall maintain proper record of all imported or procured input goods, production, factory rejects, wastage and export goods as required under these rules. APPENDIX - I [ See rule (3) ] GOVERNMENT OF PAKISTAN COLLECTORATE OF CUSTOMS __________ Application Form for grant of licensee for a unit under Manufacturing in bond scheme Applicant's Reference No. _______________________________ Date !______________________________ Collector of Customs _____________________ Custom House _____________________ I/we intend to manufacture the following goods in manufacturing bond in the name and style of ____________________________________________________________________________ It is requested that license for manufacturing bond may be granted to me/us. The particulars are given below:- 1. Name of the Unit _______________________________________________________ 2. Address _______________________________________________________ 3. Status of Business --------------------------------------------------------------------------------- ! Sole Proprietor ! Partnership ! Company ! --------------------------------------------------------------------------------- (Tick the Appropriate Box) 4. Telephone, Fax, E-mail and Telex No. _________________________________________ _________________________________________ 5. Name of Diectors with NTN and NIC No. (ATTACH COPIES) 6. Total value of the goods exported in the previous financial/calendar year. -------------------------------------------------------- ! Year ! Value of export goods ! ---------------------------------------------------------- ! ! ! ! ! ! ---------------------------------------------------------- 7. Relevant Association and Chamber of Commerce & Industry, --------------------------------------------------------------------------------------------------------------- 8. Nature of goods intended to be produced in the manufacturing bond: -------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------- 9. Nature and type of import goods to be used in the manufacturing bond: -------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------- 10. Whether the proposed unit has been in export business, if so, since when and details of business: ------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------------------- 11. Whether the unit is a separate premises with independent entry: ------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------------ ----------------------------------------------------------------------------------------------------------- 12. Whether the premises contains separate storage areas for the input goods, manufactured goods, factory rejects, and wastage: ----------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------- 13. Whether the premises is insured, if so, give details of the policy and name of Insurance Company? ---------------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------- 14. Whether the premises has the fire fighting equipment installed in it: ------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------ 15. Whether the license of the applicant ever revoked or license ever penalized under any provision of the Customs Act: ------------------------------------------------------------------------------------------ ----------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------- 16. Whether the premises is owned by the applicant or it is on lease, if on lease; give details of the lease period: ----------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------- 17. What other business the applicants is engaged in, give detail of sister concerns if any: ---------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------- 18. Whether any excisable unit is owned, operated by the applicant, if so give details, including the products which are produced there: --------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------- 19. Whether all the input goods will be imported duty free or local procurement of raw material is intended. Tick the appropriate box: From Local Excisable Unit From Local Sales Taxable Unit From Local Market Temporary Importation 20. Whether the applicant has license from Central Excise Department, if so give details: No. ______________ Date of Issue. ______________________ Nature of goods to be manufactured ___________________________ 21. Whether the proposed unit was ever in possession of license of manufacturing bond, if so give details: (1) Notification under which operated ------------------------------------------------ (TICK THE APPROPRIATE BOX) ! 68(I)/70 ! 69(I)/70 ! 722(I)/89 ! ------------------------------------------------ (2) Number and date of issuance of the licence along with name of Collectorate ------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------ (3) Nature of goods which were being produced: ------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------ 22. Whether the unit intend to opt procedures under ISO-9000 or any such scheme, if yes, specify the date: ------------------------------------------------------------------------------------------------------------------------------------------- 23. Whether the intended goods fail within any category of Textile quotas, if so please indicate the category (description & number) alongwith country: 24. Please indicate the banks/branches of banks with which the business will be carried in connection with import and exports pertaining to manufacturing bond: ------------------------------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------------------------------------ 25. Unertaking: 1. I/we hereby declare that the information furnished by me/us is true to the best of my/our knowledge and belief. 2. I/we would produce further documentary evidence in support thereof if and when called for. 3. I/we also agree to abide by any and specific conditions as may be laid down from time to time. 4. I/we also agree to inform the Collector of Customs, or any Officer authorized in this behalf of any change in the information provided in this application. Date:_______________________ Signature of the Applicant ____________________ Diary No. Date -------------------------------------------------------------------------------------------------------------------------------------------------------- Remarks of (Bond) Officer: Signature:________________________________ Name:___________________________________ -------------------------------------------------------------------------------------------------------------------------------------------------------- Remarks of Assistant Collector (Bond) Signature:_______________________________ Name: ____________________________ Orders of Collector of Customs: Signature:_____________________________ Name: _______________________________ -------------------------------------------------------------------------------------------------------------------------------------------------------- Date of Issue: Date of Expiry: -------------------------------------------------------------------------------------------------------------------------------------------------------- Revalidated for 3 years: -------------------------------------------------------------------------------------------------------------------------------------------------------- FIRST SECOND THIRD REVALIDATION REVALIDATION REVALIDATION Date _________________ Date __________________ Date ___________________ Signature _________________ Signature _________________ Signature ______________ APPENDIX - II [See rule 11 ] COLLECTOR OF ____________________ ANALYSIS CERTIFICATE No._____________________ Date _________________________________ 1. Name of licensee with address. _____________________________________ _____________________________________ 2. Address of the bonded premises of the licensee. _____________________________________ _____________________________________ 3. Detailed specifications of the finished goods to be manufactured _____________________________________ _____________________________________ 4. Details of the input goods to be used for the manufacture ____________________________________ of the finished goods ____________________________________ ------------------------------------------------------------------------------------------------------------------------------------------- S.No. Input Goods Per Unit requirement Wastage ------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) (3) (4) ------------------------------------------------------------------------------------------------------------------------------------------- (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) ------------------------------------------------------------------------------------------------------------------------------------------- 5. Omitted. 6. Omitted. 7. Omitted. 8. Any special instruction ____________________________________________________________________________________________ Prepared by: Countersigned by: Signature and seal Collector of Customs APPENDIX - III [ See Rule 12(a)(iii) ] RECORD/MONTHLY RETURN OF INPUT GOODS PROCURED FROM IMPORTS Name of the Bond with No. -------------------------------------------------------------------------------------------------------------------------------------------------------- Input Goods Procured from Imports (Rule _________) for the month of ________________---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Opening and Closing B/E No. IGM No. Quantit Value Rate of Assessed Total Country Omitted Omitted Balance and date Item-Wise Item-Wise duty on Duty for Duty of goods each item each item Assessed Origin ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- As on 1st day of the month In the last day of the month ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------- Input goods removed for Balance manufacture of finished goods ----------------------------------------------------------------------------------------------------------------------- (12) (13) ---------------------------------------------------------------------------------------------------------------------- This return should be filed to Collector of Customs by the end of each month. Signature: ___________________________ Name and Designation: ___________________________ N.I.C.No.:____________________________ Verified by the Customs Officer Incharge of the Bond. APPENDIX - IV [ See Rule 12(b)(ii) ] RECORDS/MONTHLY RETURN OF GOODS PROCURED AGAINST AR - 3 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Input Goods Procured from Local Excisable Unit Against AR-3 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Opening and Closing AR-3 Number Quantity Value Central Excise Assessemnt of Total Omitted Omitted Balance Date Item-Wise Item-Wise duty involved for Central Excise Duty -------------------------------------------------- each item for each item Assessed ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) (3) (4) (5) (6) (7) (8) (9) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- As on 1st day of the month In the last day of the month ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------------------------------------------- Name & licence number of Input goods removed for Balance Excisable unit from where input manufacture of finished goods goods procured ------------------------------------------------------------------------------------------------------------------------------------------------------------------- (10) (11) (12) ------------------------------------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------------------------------------------------------------------------- This return should be filed to Collector of Customs by the end of each month. Signature: ___________________________ Name and Designation: ___________________________ N.I.C.No.:____________________________ Verified by the Customs Officer Incharge of the Bond. APPENDIX - V [ See Rule 12(d)(iii) ] RECORDS/MONTHLY RETURN OF INPUT GOODS OBTAINED FROM THE LOCAL MARKET -------------------------------------------------------------------------------------------------------------------------------------------------------- Input Goods Obtained from Local Market --------------------------------------------------------------------------------------------------------------------------------------------------------Opening and Closing Purchase Quantity of Value of Total Value of Omitted Omitted Name and National Tax Balance invoice each ite each item all items --------------------------------------------------- address of No. of local with date local supplier supplier ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) (3) (4) (5) (6) (7) (8) (9) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- As on 1st day of the month In the last day of the month ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------- Input goods removed for Balance manufacture of finished goods ----------------------------------------------------------------------------------------------------------------------- (10) (11) ---------------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------------------------------------------------------------- This return should be filed to Collector of Customs by the end of each month. Signature: ___________________________ Name and Designation: ___________________________ N.I.C.No.:____________________________ Verified by the Customs Officer Incharge of the Bond. APPENDIX - VI [ See rule 14(1) ] APPLICATION FOR BOND TO BOND TRANSFER Collector of Customs ________________________________________ Collectorate of Customs ______________________________ ___________________________________________________________ I/We, M/s.____________________________________________________________________________________ intend to transfer the following input goods/semi-finished goods from bond No._______ under the name and style _________ to bond No.______________________________ under the name and style _________________________________________ for further processing: ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Description Quantity Value in Rs. Total Value Duty & Taxes rate Total duty and taxes Indemnity Bond No./date (per item) (item-wise) involved ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) (3) (4) (5) (6) (7) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Nature of further processing required Date on which transfer is required Date on which processed Exent of value addition goods will be retrieved (8) (9) (10) (11) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- HOW THE INPUT GOODS WERE PROCURED DUTY FREE IMPORTS Against AR-3 ------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------ B/E No. with IGM Country of origin Name of exporter AR-3 No. and Date Name of Factory from which obtained Licence No. of the Factory ----------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- (12) (13) ----------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------------ Omitted -------------------------------------------------------------------------------------------------------------------- Name and local supplier Origin of goods Amount of taxes involved -------------------------------------------------------------------------------------------------------------------- (14) -------------------------------------------------------------------------------------------------------------------- APPENDIX - VII [ See rule 14(2) ] ON APPROPRIATE STAMPED NON-JUDICIAL PAPER INDEMNITY BOND This deed of indemnity is made on the ___________________day of 19______ between M/s.__________________________________________who have registered office at ___________________(hereinafter called the manufacturers' which means and includes their successors, administrators, executors and assignees) of the one part, and President of Pakistan through the Collector of Customs_____________________(hereinafter called "the Collector of Customs") of the other part: WHEREAS, the Collector of Customs has in accordance with its decision contained in the Manufacturing in Bond Rules, 1997, has allowed us to manufacture goods in bond, we shall:- (i) Omitted. (ii) Omitted. (iii) pay on demand all duties, taxes, repayment, rebates and refunds, not levied or paid under the rules, on the procurement of input goods which are not accounted to the satisfaction of the Collector of Customs and to pay any penalties imposed by the Collector of Customs/adjudicating officer for violation of these rules or the Acts; (iv) Omitted. (v) Omitted. (vi) Omitted. (vii) Omitted. NOW, THESE PRESENTS WITNESS that in pursuance of this BOND the manufacturers M/s_____________ hereby agree to indemnity the said Collector of Customs for loss of revenue to the extent of Rs.__________(Rupees___________________) and also against costs and expenses which may be incurred by the Collector of Customs in recovery of the above amount of revenue. It is further, agreed that the above amount may be recovered as an arrear of land revenue under sub-section (2) of section 202 of the Customs Act, 1969 (IV of 1969), if the manufacturers fail to abide by any condition laid down in the aforesaid rules; IN WITNESS WHEREOF the parties hereto have here to put their hands and seals the day above written. (1) M/s._____________________________________ (address) (2) _________________________________________ (Name and permanent address) for and on behalf of the President WITNESSES 1. _______________________________________________ (Signature, name, designation, full address and N.I.C.No.) 2. _______________________________________________ (Signature, name, designation, full address and N.I.C.No.) Note. (1) The witnesses should be government servants in BPS-16 or above, or Oath Commissioner, Notary Public or an Officer of a Scheduled Bank. (2) This Bond should be based upon proper collateral security in the shape of NIT units, Defence Saving Certificates, Khas Deposit Certificates, Bearer Bonds and such other securities which banks generally accept for extending credit. APPENDIX - VIII [ See Rule 15(1) ] RECORD/QUARTERLY RETURN OF THE GOODS MANUFACTURED IN THE BOND -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Opening and Closing Goods Produced Balance ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Quantity of each Quantity of Exported Quantity Removed Quantity of Balance quantity Remarks item items for home Factory rejects consumption ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) (3) (4) (5) (6) (7) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- As on 1st day of the quarterly In the last day of the quarterly ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- This return should be filed to Collector of Customs by the end of each month. Signature:____________________________________ Name and Designation: _________________________ N.I.C.No.:____________________________________ APPENDIX - IX [ See Rule 15(2) ] PART - I ( Materials in bond ) (i) Vessel's name. (ii) IGM No. and date. (iii) No. of bill of entry and date. (iv) Description of materials. (v) Quantity received. (vi) Value and amount of duties and taxes. (vii) Rate of customs duty. (viii) Amount of customs duty. (ix) Rate of sales tax. (x) Amount of sales tax. (xi) No. of packages received. (xii) Date of receipt. (xiii) Officer's signature and date. PART - II ( In production ) (i) Quantity issued for manufacture. (ii) Quantity of the goods manufactured. (iii) Quantity of goods manufactured for export. (iv) No. of cases, packed, sealed and re-stored in the finished goods in-bond godown for export. (v) Quantity in each case for export and case No. (vi) Quantity of goods found detective. (vii) Quantity of wastage fit to be destroyed. (viii) Officer's signature and date. PART - III ( Finished goods in bond ) (i) No. of cases transferred in the finished goods in bond godown. (ii) Quantity of goods in each case and No. (iii) Quantity of goods shipped. (iv) Export Invoice No. (v) E. Form No. (vi) Shipping Bill No. (vii) B.L. No. (viii) Quantity of goods for export in balance in bond. (ix) Officer's signature and date. PART - IV ( Wastage and defective products ) (i) Quantity of goods found defective on manufacture. (ii) Quantity of raw materials related to the goods found defective. (iii) Amount of duties and taxes paid. (iv) Ex-bond for home consumption bill of entry No. and date. (v) Quantity of wastage destroyed. (vi) Officer's signature and date. APPENDIX - X [ See rule 17(2) ] To The Assistant Collector of Customs Bond, Custom House, ____________ INTIMATION FOR REMOVAL OF INPUT GOODS OR SEMI-FINISHED GOODS TO AND FROM VENDORS - I/we owners of manufacturing bond __________________________________________________________ removing the following input goods for further manufacturing through vendor: (i) Description of input goods to be removed. ______________________________________________ (ii) Quantity of input goods to be removed. ______________________________________________ (iii) Date of input goods to be removed. ______________________________________________ (iv) Omitted. (v) Name and address of vendor. ______________________________________________ (vi) Analysis Certificate No. ______________________________________________ (vii) Processes to be carried out. ______________________________________________ (viii) Omitted. (ix) Amount of central excise duty and sales tax involved, if there is a levy on the manufacture of intermediary goods. ______________________________________________ Name of the owner/director________________________ of the manufacturing bond._________________________ Verified by custom officer in charge of the manufacturing bond. Name: _____________________________________________ Signature: __________________________________________ APPENDIX - XI [ See rule 18(2) ] APPLICATION FOR RE-EXPORT OF INPUT GOODS IN THEIR ORIGINAL AND UNPROCESSED FORM Collector of Customs: ________________________________ Custom House: ________________________________ I/We, M/s____________________________________________________________________________________ licensee vide license No.____________daed__________ of unit under manufacturing in bond scheme intend to re-export the un-used input goods imported free of duty and taxes under rule 20 of the manufacturing in bond rules, 1977. The details are given below:- (1) Description of input goods. (2) Quantity of input goods to be re-exported.. (3) Value of input goods to be re-exported. (4) Period of retention for the said input goods (5) DETAILS OF IMPORTS (i) When the input goods was imported (give date, B.E. No. and IGM No.). (ii) How much (specify the quantity) of input goods as 5(i) above were utilized. UNDERTAKING 1. I/We hereby declare that the information furnished by me/us is true to the best of my/our knowledge and belief. 2. I/We would produce further documentary evidence in support thereof if and when called for. 3. I/We also agree to abide by any such specific conditions as may be laid down from time to time. 4. I/We also agree to inform the Collector of Customs or any officer authorised in this behalf of any change in the information provided in this application. Date. _______________________ Signature of Applicant APPENDIX - XII [ See rule 22(2) ] APPLICATION FOR DESTRUCTION OF WASTE Assistant Collector Collectorate of Customs___________________ _______________________________________. I/We licensees of the manufacturing unit under the manufacturing in bond scheme under the name and style of ________ License No.____________________________ dated_____________________ request for export/allowing destruction of waste generated during the manufacturing process, as for the following details:- -------------------------------------------------------------------------------------------------------------------------------------------------------- Sr.No. Description of waste Quantity of Waste Quantity of waste as %age of input goods -------------------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) (3) (4) -------------------------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------------------------------- Nature of input goods from where the Quantity/No. of finished goods produced during waste was generated the period of generation of waste. -------------------------------------------------------------------------------------------------------------------------------------------------------- (5) (6) -------------------------------------------------------------------------------------------------------------------------------------------------------- DECLARATION 1. I/We hereby declare that the information furnished by me/us is true to the best of my/our knowledge and belief. 2. I/We would produce further documentary evidence in support thereof if and when called for. 3. I/We also agree to abide by any such specific conditions as may be laid down from time to time. 4. I/We also agree to inform the Collector of Customs__________________________________or any officer authorised in this behalf of any change in the information provided in this application. Date:________________________________ Signature of the applicant MUHAMMAD SAEED CHIEF (SURVEY & REBATE) [C.No.3(105)-Rebate/97] As amended S.R.O.91(I)/98, - dated 14.02.1998 S.R.O.845(I)/98, - dated 23.07.1998 S.R.O.1014(I)/98, - dated 03.10.1998 S.R.O.887(I)/99, - dated 30.07.1999