SRO 175(I)/1999
SRO 175(I)/1999Refunds and drawback
SRO 175(I)/1999 is a Customs SRO dated 22 March 1999. FBR lists it without a title.
The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
*****
Islamabad, the 22nd March, 1999.
NOTIFICATION
(CUSTOMS)
S.R.O.175(I)/99.- In exercise of the powers conferred by
clause (c) of section 21 of the Customs Act, 1969 (IV of 1969), the
Central Board of Revenue is pleased to authorize repayment of
customs-duties to the extent specified in column (3) of the
Schedules below paid on the importation of the raw materials
specified in column (1) of those Schedules and used in the
production or manufacture of the goods specified in column (2)
thereof, subject to the following conditions, namely:-
(i) The manufactured goods are exported out of Pakistan
and an application for repayment of customs-duties
is presented to the proper officer 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 face of the
original shipping bill and on 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.
2. The repayment of customs-duties authorized by this
notification shall be admissible in respect of the goods exported
on or after the 1st April, 1999.
S C H E D U L E - I
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Natural rubber. 1. Tyres of trucks, 7.37% of the
2. Butadiene. buses, cars and f.o.b. value.
3. Synthetic rubber jeeps (all sizes).
intol. 1502.
Page 2
4. Synthetic rubber
intol. 1712.
5. Tyre cord fabrics.
6. Bead wire.
7. Rubber maker sulphur.
8. O.B.T.S.
9. Zinc oxide.
10. Santoflex.
11. Resin.
12. Insoluble sulphur.
13. Paraffin wax.
14. Methyl unads.
15. Wingstay 100.
16. CIPI, scorch
inhibitor.
17. Vulkacit.
1. Butyl rubber. 2. Tubes of trucks, 11.22% of the
2. Stearic acid. buses, cars and f.o.b. value.
3. Zinc oxide. jeeps (all sizes).
4. Zinc oxide.
5. Rubber maker
sulphur.
6. Rulkafar tinned.
7. Paraffin wax.
8. Thiatax pallet.
1. Natural rubber. 3. Flaps (all 5.39% of the
2. Reclaimed rubber sizes). f.o.b. value.
3. Synthetic rubber.
4. Rubber maker
sulphur.
5. Stearic acid.
6. Paraffin wax.
7. Resin.
8. Zinc oxide.
9. Wingstay.
10. Vulkafar tinned.
[F.No. 3(148)Rebate/97]
Page 3
S C H E D U L E - II
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Natural rubber. 1. Motor cycle
2. Synthetic tyres of Per piece.
rubber. sizes:
3. Carbon black. (i) 2.25-17; Rs.16.67
4. Resin (SP-
1045). (ii) 2.50-17; Rs.19.89
5. M.B.T.S.
(vulkacit (iii) 2.50-18; Rs.21.42
DM/MG).
6. Z.D.C. (iv) 2.75-18; Rs.23.11
(vulkacit
DM/MG). (v) 3.00-17 and Rs.27.96
7. CZ/CBS.
8. Vulkanox (vi) 3.00-18. Rs.30.47
(NA-4010).
9. Tyre cord. 2. Scooter tyres
10. Bead wire of size:
metal. 3.50-8(S) Rs.19.52
3. Trolley tyres
of size:
3.50-8(T) Rs.16.99
4. Rickshaw tyres
of sizes:
(i) 4.00-8(F); and Rs.19.35
(ii) 4.00-8(R). Rs.29.57
1. Synthetic 5. Motor cycle
rubber (butyl- tubes of sizes:
268). (i) 2.25/50-17; Rs.6.49
2. Carbon black.
3. M.B.T.S. (ii) 2.50/75-18; and Rs.7.26
(vulkacit
DM/MG). iii) 3.00/17. Rs.7.81
4. Z.D.C.
(vulkacit 6. Scooter tubes
DM/MG). of size:
5. T.M.T.D. 3.50-8 Rs.7.15
6. Nozzles
(tube valves). 7. Rickshaw tubes
of size:
4.00-8 Rs.6.49
1. Natural Rubber 8. Motorcycle tyre
SMR - 10. size 2.75 - 17. Rs.22.04
Page 4
2. Carbon - 330.
3. Resin-Sp1045. 9. Scooter tyre
4. MBTS - (DM/MG). size 3.50 - 10. Rs.21.40
5. ZDC - accelerator.
6. CZ/CBS.
7. Anti oxidant
NA 4010.
8. Anti oxidant -
Flectol TMQ.
9. Zinc Oxide.
10. Stearic Acid.
11. Beadwire Metal.
12. Tyre Cord D2.
1. Butyl. 10. Motorcycle tube
2. Carbon N. size 2.75 - 14. Rs.6.71
3. MBTS.
4. TMTD. 11. Motorcycle tube
5. Stearic Acid. size 3.00 - 18. Rs.7.92
6. Zinc Oxide.
7. Tube Nozzle. 12. Scooter tube Rs.7.15
size 3.50 - 10.
13. Rickshaw tube
size 4.00 - 10. Rs.8.36
[F.No. 3(37)S(CR)/94]
Page 5
S C H E D U L E - III
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Raw rubber. 1. Bicycle tyres, Rs.339.70 per
2. Zinc oxide. size about 70 100 pieces.
3. Stearic acid. cms x 3.75 cms.
4. Carbon black.
5. Antioxidant.
6. Winnofil.
7. Beed wire.
1. Raw rubber. 2. Bicycle tubes, Rs.349.03 per
2. Zinc oxide. size about 70 100 pieces.
3. Winnofil. cms x 3.75 cms.
4. Stearic acid.
5. Pigments
(orange/pink).
6. Antioxidant.
7. Metal valves.
[F.No. 3(31)SS(CR)/77]
Page 6
S C H E D U L E - IV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Borax. Glass lamps for Rs.11.83 per
2. Potassium lanterns. 100 pieces.
(barium).
3. Bentes
(sulphate).
4. Sodium sulphate.
5. Arsenic trioxide.
6. Selenium SE.
7. Zinc oxide.
8. Red lead.
9. Cobalt oxide.
[F.No. 3(22)S(CR)/94]
Page 7
S C H E D U L E - V
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Filaments Electric lamps 25, 9.20% of the
25, 40, 60 40, 60 and 100 watts. f.o.b. value.
and 100 watts.
2. Lead-in-wire
06ND28.
3. Lead-in-wire
06GC13.
4. Brass caps.
5. Lead glass
exhaust tube.
6. Lead glass
flange tube.
7. Caping cement.
8. Phosphorus
getter.
9. Stamping paste.
10. Soldering wire.
11. Soldering water.
12. Molybdenum wire.
13. Argon/nitrogen
mixture.
[F.No. 3(63)SS(CR)/82]
Page 8
S C H E D U L E - VI
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Keruing wood. Wooden launches Rs.2860 per
all sizes. metric ton.
Note.- the exporter produce a certificate from the Mercantile
Marine Department regarding the quantity of keruing wood
(pine wood) used in the wooden launches in order to
claim duty drawback under this notification.
[F.No. 3(56)SS(CR)/76]
Page 9
S C H E D U L E - VII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Duplex board. Match boxes 7.37% of the
2. Match glue. (wood splint f.o.b. value.
3. Potassium matches).
bichromate.
4. Paraffin wax.
5. Red phosphorous.
[F.No. 3(48)SS(CR)/77]
Page 10
S C H E D U L E - VIII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Wood slat. 1. Black lead 4.20% of the
2. Stearic pencils, full f.o.b. value.
acid. size, natural
3. P.V.A. finish without
glue. lacquer with or
4. Graphite. without
5. Ball clay. stamping foil.
1. Wood slat. 2. Black lead 5.20% of the
2. P.V.A. pencils, full f.o.b. value.
glue. size, complete
3. Stearic with lacquer,
acid. with or without
4. N.C. chips. stamping foil.
5. Pigment.
6. Acetone.
7. Graphite.
8. Ethylene
acetate.
9. Resin.
10. Ball clay.
1. Wood slat. 3. Black lead 7.40% of the
2. P.V.A. pencils, full f.o.b. value.
glue. size, complete
3. Stearic with lacquer
acid. and eraser
4. N.C. chips. tipped, with or
5. Pigment. without stamping
6. Acetone. foil.
7. Graphite.
8. Ethylene
acetate.
9. Resin.
10. Ball clay.
11. Ferrules.
12. Tip eraser.
1. Wood slat. 4. Black lead 4.20% of the
2. Stearic pencils, half f.o.b. value.
acid. size, natural
3. P.V.A. finish without
glue. lacquer with or
4. Graphite. without stamping
5. Ball clay. foil.
Page 11
1. Wood slat. 5. Black lead 5.72% of the
2. P.V.A. pencils, half f.o.b. value.
glue. size, complete
3. Stearic with lacquer,
acid. with or without
4. N.C. chips. stamping foil.
5. Pigment.
6. Acetone.
7. Graphite.
8. Ethylene
acetate.
9. Resin.
10. Ball clay.
1. Wood slat. 6. Coloured 6.10% of the
2. P.V.A. pencils, full f.o.b. value.
glue. size, complete
3. Stearic with lacquer,
acid. with or without
4. N.C. chips. stamping foil.
5. Pigment.
6. Acetone.
7. Ethylene
acetate.
8. Resin.
9. Synthetic
glue.
1. Wood slat. 7. Coloured Rs.12.50 per
2. Stearic pencils, full gross.
acid. size, natural
3. P.V.A. finish,
glue. without lacquer
4. Pigment. with or without
5. Synthetic stamping foil.
glue.
1. Wood slat. 8. Coloured Rs.6.30 per
2. Stearic pencils, half gross.
acid. size, natural
3. P.V.A. finish, without
glue. lacquer with or
4. Pigment. without stamping
5. Synthetic foil.
glue.
1. Wood slat. 9. Coloured 8.10% of the
2. P.V.A. pencils, half f.o.b. value.
glue. size, complete
3. Stearic with lacquer,
acid. with or without
4. N.C. chips. stamping foil.
5. Pigment.
6. Acetone.
Page 12
7. Ethylene
acetate.
8. Resin.
9. Synthetic
glue.
1. Graphite. 10. Black lead Rs.1.15 per
2. Stearic for pencils, gross.
acid. 7 inches.
3. Ball clay.
1. Stearic 11. Coloured lead Rs.5.05 per
acid. for pencils, gross.
2. Synthetic 7 inches.
glue.
3. Pigment.
[F.No. 3(142)Rebate/97]
Page 13
S C H E D U L E - IX
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Phthalic Alkyd resin 100% Rs. 7.26 per
anhydride. solid in paste kilogram.
2. Maleic form (96-100%
anhydride. non-volatiles),
3. Pentacrythride. in steel barrels.
4. Soyabean oil.
[F.No. 3(86)SS(CR)/79]
Page 14
S C H E D U L E - X
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Pigments and Dry oxide colours. 7.92% of the
dry colours. f.o.b. value.
[F.No. 3(35)SS(CR)/78]
Page 15
S C H E D U L E - XI
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Sulphonilic Dyestuff (all 7.60% of the
acid. sorts). f.o.b. value.
2. B. Napthol.
3. 2-Toluidine-5-
sulphonic acid.
4. Aniline oil.
5. Benzidine
hydrochloride.
6. H. acid.
7. Meta phenylene
diamine
(methamine
benzine).
8. Sodium
nephthionate.
[F.No. 3(75)SS(CR)/75]
Page 16
S C H E D U L E - XII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Plastic 100% plastic goods Rs. 19.60 per
moulding including packing kilogram.
compound. materials used in
2. Polyethylene the goods meant
high density. for export such
3. Polyethylene as bottles, jars,
low density. vials, containers,
4. Polypropylene. droppers and the like.
5. Polyvinyl
chloride
resin.
6. Polyvinyl
acetate.
7. Acrylic
polymers.
8. Melamine
resins.
9. Phenolic
resins.
10. Polyurethanes.
11. Ethylene
vinyl acetate.
12. Polyamydes.
13. Polyesters.
[F.No. 3(92)SS(CR)/91]
Page 17
S C H E D U L E - XIII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Polyacetal 1. Audio cassette Rs.5.70 per piece.
resins. C-60 (non-recorded).
2. Polystyrene
resins, G.P. 2. Audio cassette Rs.5.40 per piece.
3. Polystyrene C-46 (non-recorded).
resins, H.I.
4. Audio magnetic
tape.
5. Leader tape.
6. "OPS" window
reels.
7. Staking rod.
8. Splicing tape.
9. Metal parts
(5 screws,
1 shield,
1 P.pad and
2 liners).
10. OPP film.
11. Inlay card.
12. Lables of art
paper.
13. Inner box of
100 cassette.
1. Polyacetal 3. Audio cassette Rs.4.00 per piece.
resins. C-0.
2. Polystyrene
resins, G.P.
3. Polystyrene
resins, H.I.
4. Leader tape.
5. "OPS" window
reels.
6. Staking rod.
7. Splicing tape.
8. Metal parts
(5 screws,
1 shield,
1 P.pad and
2 liners).
9. Lables of art
paper.
10. Inner box of
100 cassette.
[F.No. 3(208)SS(CR)/92]
Page 18
S C H E D U L E - XIV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
P.V.C. moulding Plastic erasers made 15.80% of the
compound. of more than 50% f.o.b. value.
content of P.V.C.
moulding compound.
[F.No. 3(242)SS(CR)/92]
Page 19
S C H E D U L E - XV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. P.M.C. for 1. Tooth brushes Rs.4.40 per
brush minimum packed in dozen.
111.22 gms. duplex board
2. Nylon bristle carton.
minimum 10.22 gms.
3. Anchor wire
minimum 3.64 gms.
4. Pigment minimum
1.092 gms.
1. P.M.C. for 2. Tooth brushes Rs.5.60 per
brush minimum in blister dozen.
111.22 gms. pack.
2. Nylon bristle
minimum 10.22 gms.
3. Anchor wire
minimum 3.64 gms.
4. Pigment minimum
1.092 gms.
5. Plastic roll
PVC rigid sheet
minimum 31.22 gms.
1. P.M.C. for 3. Tooth brushes Rs.7.99 per
brush minimum packed in dozen.
111.22 gms. plastic
2. P.M.C. for container.
container
minimum 264.82 gms.
3. Nylon bristle
minimum 10.22 gms.
4. Anchor wire
minimum 3.64 gms.
5. Pigment minimum
1.092 gms.
[F.No. 3(78)SS(CR)/87]
Page 20
S C H E D U L E - XVI
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Elastoper 1. Plastic Rs.13.40 per
H-3610/2-A insulated piece.
(polyol). thermic pots
2. Elastoper (hot pot) with
H-3610/2-B. removable
3. Daiflon-II stainless steel
(hydrocarbon liner, art No.
compound). HP 101 (large
4. Pigments and size).
dry colours
(red, green
and orange).
5. Hostalex KS 2. Plastic Rs.9.00 per
(brightener). insulated piece.
6. Plastic thermic pots
moulding (hot pot) with
compound removable
(propathene stainless steel
granules GW22). liner, art No.
7. Stainless steel HP 102 (small size).
sheets used in
pots.
8. Plastic moulding
compound used in
polyethene bags.
1. Plastic 3. Plastic Rs.22.20 per
moulding insulated piece.
compound. thermic pots
2. Daltolac (hot pot) with
(polyol removable
Com.A). stainless steel
3. Suprasac liner, size extra
Comp.B). large, art No.
4. Flugene 11 gas. HP 105, weighing
5. Brightness. from 950 grams
6. Pigment. to 1.142 kgs each.
7. Stainless steel.
8. Stickers.
9. Polythene bags.
10. Master cartons.
11. single cartons.
1. Plastic 4. Plastic Rs.18.00 per
moulding insulated piece.
compound. thermic pots
2. Lapranate (hot pot) with
M 20 S. removable
3. Deltaulac stainless steel
K. 141. liner, size extra
Page 21
4. Daiplon II. large, art No.
5. Pigments HP 105, weighing
minimum. above 1142 grams.
6. Stainless steel.
[F.No. 3(143)Rebate/97]
Page 22
S C H E D U L E - XVII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Nylon monofilament Nylon bristles 11.88% of the
of 0.60mm diameter/ street broom or f.o.b. value.
nylon bristles brushes all sorts.
monofilament of
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.
[F.No. 3(45)SS(CR)/78]
Page 23
S C H E D U L E - XVIII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Methanol. Gypsona plaster of 2.40% of the
2. Plastic paris bandages, f.o.b. value.
moulding Stucca plaster of
compound. paris bandages or
3. Wax paper. Gessona plaster of
4. Card board. paris bandages
wrapped in wax
paper and packed
in poly bags and
finally packed in
card board cartons.
[F.No. 3(23)SS(CR)/81]
Page 24
S C H E D U L E - XIX
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Pure terephthalic Polyester Rs.5.17 per
acid (PTA). chips. kilogram.
2. Mono ethylene
glycol (MEG).
3. Catalyst.
4. Titanium dioxide.
[F.No. 3(73)SS(CR)/84]
Page 25
S C H E D U L E - XX
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Polypropylene Polypropylene Rs.14.77 per
granules. woven fabrics kilogram.
2. Pigments. and bags.
[F.No. 3(26)SS(CR)/78]
Page 26
S C H E D U L E - XXI
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. P.M.C. 1. Dollar, Lyrico, 11.40% of the
or poly- Dear Writer, f.o.b. value.
propylene Jubilee, Zebra and
or poly- Hi Flow ball
styrene. point pens.
2. Brass wire
(not for
Dollar).
3. Steel ball.
4. Ink.
5. Pigments
(only for
Lyrico).
6. Hostaform
(only for
Lyrico).
1. P.M.C. 2. Piano and all 2.37% of the
or poly- other sorts and f.o.b. value.
propylene types of ball
or poly- point pens.
styrene.
2. Brass wire.
3. Steel ball.
4. Ink.
5. Hostaform.
6. Pigments.
1. P.M.C. 3. Fibre tipped 13.09% of the
2. Tip. pens. f.o.b. value.
3. Ink.
4. Master batch.
5. Tampon.
[F.No. 3(158)SS(CR)/91]
Page 27
S C H E D U L E - XXII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Plastic moulding Vacuum flasks 5.60% of the
compound 200 grams. and jugs f.o.b. value.
2. Pigments 3.75 grams. (all sizes).
3. Tin plate container.
[F.No. 3(98)SS(CR)/73]
Page 28
S C H E D U L E - XXIII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Unexposed colour Exposed 2.53% of the
film. cinematographic f.o.b. value.
colour film.
[F.No. 3(104)SS(CR)/77]
Page 29
S C H E D U L E - XXIV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Plastic moulding Plastic water- 13.86% of the
compound. coolers (all f.o.b. value.
2. Desmounder. sorts).
3. Baytherm.
4. Resin.
5. Isocyanate.
[F.No. 3(78)SS(CR)/78]
Page 30
S C H E D U L E - XXV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Black 1. Recepi masala 5.00% of the
pepper. products in retail f.o.b. value.
2. Bay leaf. packing including
3. Ginger. the following:-
4. Cinnamon. Chat masala powder,
5. Clove. curry masala powder,
6. Small garam masala powder,
cardamom. shami kabab masala
7. Large powder, quorma masala
cardamom. powder, kofta masala
8. Nutmeg. powder, halim masala
9. Mace. powder, nehari masala
10. Coated card powder, paya masala
board. powder, chicken tikka
11. Printing ink. masala powder, fish
12. Polythene. masala powder, biryani
masala powder, murghi
masala powder, fry
gosht masala powder,
achar gosht masala
powder, chicken
jalfrezzi masala
powder, qeema masala
powder, murgh chholay
masala powder, passanday
masala powder, quick
cook halim mix, chutny
masala powder, seekh
kabab/tikka boti
masala powder, kata kat
masala powder, kaleji
masala powder,
broast masala powder.
1. Black pepper. 2. Black pepper 5.83% of the
powder. f.o.b. value.
1. Dry ginger. 3. Ginger powder. 7.04% of the
f.o.b. value.
[F.No. 3(26)SS(CR)/81]
Page 31
S C H E D U L E - XXVI
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Normal hexane. Solvent extracted Rs.44.91 per
rapeseed meal and metric ton.
solvent extracted
rice bran meal.
[F.No. 3(7)SS(CR)/80]
Page 32
S C H E D U L E - XXVII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Coated art paper. Magazines, 5.40% of the
brochures and f.o.b. value.
books printed
on coated art
paper, all sorts.
[F.No. 3(207)SS(CR)/92]
Page 33
S C H E D U L E - XXVIII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Coated duplex Wet perfumed 8.00% of the
board. towelettes tissue f.o.b. value.
2. Corrugated paper.
sheet.
3. Flexo graphic
ink.
4. Offset ink.
5. Creped paper.
6. Glazed paper.
7. Aluminium foil.
8. Polyethylene.
9. Methylene.
10. Catalyst F.
[F.No. 3(13)SS(CR)/92]
Page 34
S C H E D U L E - XXIX
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Paper board. Wedding cards, 4.30% of the
2. Card board. eid cards, f.o.b. value.
3. Aluminium foil greeting cards,
paper. visiting cards,
4. Bond card christmas cards
board. and invitation
cards (all sorts).
[F.No. 3(26)SS(CR)/79]
Page 35
S C H E D U L E - XXX
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. White poster Box board 6.08% of the
paper. all sorts. f.o.b. value.
2. Kraft lined
board.
3. Polypropylene.
4. Flexo ink.
5. Solvents.
[F.No. 3(292)SS(CR)/91]
Page 36
S C H E D U L E - XXXI
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Inedible tallow. Soap noodles Rs.5726.87 per
2. Palm kernel oil/ (toilet soap metric ton.
coconut oil. base).
3. Activated bleaching
earth.
4. Titanium dioxide.
5. Trilon B powder.
[F.No. 3(89)Rebate/97]
Page 37
S C H E D U L E - XXXII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Liquid paraffin. Perfumed hair oil 12.80% of the
(all varieties). f.o.b. value.
[F.No. 3(48)SS(CR)/84]
Page 38
S C H E D U L E - XXXIII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Magnesium silicate. Talcum powder. 11.00% of the
2. Ionone alpha. f.o.b. value.
3. Rhodinyl acetate.
4. Rhodinol.
[F.No. 3(12)SS(CR)/74-Pt]
Page 39
S C H E D U L E - XXXIV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Coconut oil. Laundry or Rs.220.33 per
2. Tallow. washing soaps 100 kilogram.
3. Activated (all kinds).
bleaching
earth.
4. Aromatic chemicals:-
(i) Pine oil;
(ii) Diphenyl oxide;
(iii) Narolene yara
yara; and
(iv) Benzyl acetate.
[F.No. 3(22)SS(CR)/75]
Page 40
S C H E D U L E - XXXV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Coconut oil/ Toilet soap. Rs.6226.88 per
palm kernel oil. metric ton.
2. Inedible tallow.
3. Activated earth.
4. Blankophor.
5. Titanium dioxide.
6. Perfume (mixture
of odoriferous
substances).
7. Trilon B powder.
[F.No. 3(82)SS(CR)/77]
Page 41
S C H E D U L E - XXXVI
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Sodium tripoly 1. Washing powder 12.21% of the
phosphate. namely, 'Surf', f.o.b. value.
2. Sodium toluene 'Brite' and
sulphate. 'Burq'.
3. G.M.C.
4. Sodium sulphate.
5. D.D.B.
6. Tinopal CBS-X.
7. Perfume.
1. Sodium tripoly 2. 'Kohinoor' and 10.78% of the
phosphate. 'Jet' detergent. f.o.b. value.
2. Sodium carboxy
methyl cellulose.
3. Sodium sulphate
anyhydrons.
4. Tinopal CBS-X.
5. Linear alkyl
benzene.
1. Sodium sulphate. 3. Aim washing 7.48% of the
2. Sodium tripoly powder. f.o.b. value.
phosphate.
3. Tinopal. 4. Express washing 7.48% of the
4. Perfume. powder. f.o.b. value.
5. Dodecyle benzene.
6. Sulphur.
7. Sodium toluene
sulphate.
8. Resins couriose-
A610 (CMC).
[F.No. 3(65)SS(CR)/78]
Page 42
S C H E D U L E - XXXVII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
White duplex board, Packets for 1.60% of the
300 gram, sizes 1.04 100 grams f.o.b. value.
meter x 0.79 meter. henna powder
[F.No. 3(37)SS(CR)/78]
Page 43
S C H E D U L E - XXXVIII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Paraffin wax Shoe cream all Rs.5.70
140/145. colours 100 grams per dozen
2. Hoechst wax 'S'. bottle. bottles.
3. Cetyl stearyl
alcohol.
4. Techni wax.
5. Nigrosine 'B'
base.
6. Practionated
groundnut patty
acid (oleine
oil).
7. Perfume bouquet.
8. Morpholine.
9. Water nigrosine.
[F.No. 3(40)SS(CR)/87]
Page 44
S C H E D U L E - XXXIX
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Plastic moulding Eye make-up 3.20% of the
compound. sticks (Kajal). f.o.b. value.
[F.No. 3(144)Rebate/97]
Page 45
S C H E D U L E - XXXX
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Jiggit (maida Agarbatti of all Rs.1.00 per
lakdi 2.72 kgs). types. 100 sticks.
2. Essential oil
(1.247 kgs).
3. Chemical
(1.36 kgs).
[F.No. 3(33)SS(CR)/74]
Page 46
S C H E D U L E - XXXXI
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Furnace oil. 1. Cement. Rs.600/- per
2. Refractory bricks. metric ton.
3. Grinding media.
4. Packing materials
all sorts.
2. Clinker. Rs.540/- per
metric ton.
[F.No. 3(208)SS(CR)/91]
Page 47
S C H E D U L E - XXXXII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Soyabean. 1. Sweet plain 7.48% of the
2. Palm oil. biscuits. f.o.b. value.
3. Ammonium bi-
carbonate.
4. Flavour.
5. Lecithine.
6. Milk powder cream.
7. Plastic wrapping
film.
8. Box board.
9. Malt.
1. Soyabean. 2. Sweet cream 7.26% of the
2. Palm oil. biscuits. f.o.b. value.
3. Ammonium bi-
carbonate.
4. Flavour.
5. Lecithine.
6. Milk powder cream.
7. Plastic wrapping
film.
8. Box board.
9. Colour.
1. Soyabean. 3. Wafer 7.15% of the
2. Palm oil. biscuits. f.o.b. value.
3. Coconut oil.
4. Flavour.
5. Lecithine.
6. Milk powder cream.
7. Plastic wrapping
film.
8. Box board.
9. Colour.
1. Soyabean. 4. Saltish 8.25% of the
2. Palm oil. biscuits. f.o.b. value.
3. Ammonium bi-
carbonate.
4. Flavour.
5. Lecithine.
6. Milk powder cream.
7. Plastic wrapping
film.
8. Box board.
9. Coconut oil.
10. Embanox.
11. Sodium meta-
bi-sulphate.
[F.No. 3(19)SS(CR)))/72]
Page 48
S C H E D U L E - XXXXIII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Cocoa beans. 1. Hard boiled Rs.7.00 per
2. Milk powder. candies kilogram.
3. Citric acid. (assorted
4. Flavouring flavours)
essences. including Hacks
5. Gelatine powder. mentholated
6. PVC/viscose drops.
film.
7. Cellophane
films plains.
8. Soya lecithin.
9. Vanillin.
10. Bees wax.
11. Essential oil.
12. Food colours.
13. Sugar.
1. Cocoa beans. 2. Toffees and 10.67% of the
2. Milk powder. chocolates f.o.b. value.
3. Flavouring without flour
essences. (assorted
4. Toffee wrappers. flavours).
5. Wax papers.
6. Lecithin.
7. Vanillin.
8. Essential oil.
9. Bees wax.
10. Food colours.
11. Citric acid.
12. Sugar.
[F.No. 3(65)SS(CR)/81]
Page 49
S C H E D U L E - XXXXIV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Food colour. 1. Bubble gum 7.50% of the f.o.b.
2. Wrapper (wax containing 10% value + Rs.300 per
paper) or OPP- or more of gum 50 kilogram.
BOPP film. base including
3. Plastic inorganic fillers.
wrapping film.
4. Gum base. 2. Bubble gum 8% of the f.o.b.
5. Essence flavour. containing 16% value + Rs.400 per
6. Hot melt. or more of gum 50 kilogram.
7. Box board or base including
PVC jar. inorganic fillers.
Explanation.-
(i) the repayment of custom duties on box board
separately admissible through any other
Notification for the time being inforce shall not
be admissible; and
(ii) bubble gum containing less than 10% of gum base
including inorganic fillers shall not be entitled
to any repayment of customs duties under this
notification.
[F.No. 3(298)SS(CR)/91]
Page 50
S C H E D U L E - XXXXV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Artificial Jelly products. Rs.443.38 per
flavour. 50 kilogram.
2. Food colour.
3. Citric acid.
4. Gelatine.
5. Printed plastic
film.
6. Polishing oil.
7. Duplex board.
[F.No. 3(218)SS(CR)/92]
Page 51
S C H E D U L E - XXXXVI
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Synthetic 1. Paints of all Rs.4.47
resin. varieties, per litre.
2. Titanium including
dioxide. gloss enamel,
3. Pigments. varnishes and
4. Linseed stand primer.
oil.
5. Cobalt
nephthanate.
6. China clay.
7. Red bad
non-setting.
1. Methyl isobutyl 2. Thinners, Re.0.34
ketone. all sorts. per litre.
2. Butyl alcohol.
1. Ethylene glycol. 3. Distempers, Re.0.74
2. Lisopol. all sorts. per kilogram.
3. Lithophone.
4. China clay.
5. Emultax.
6. Tributyl tin
oxide.
7. Hausa yellow.
1. Whiting. 4. Linseed oil Rs.2.34
2. Linseed stand putty. per kilogram.
oil.
1. Lithophone. 5. White zinc Re.1.00
2. Linseed oil paste, all per kilogram.
fatty acid. sorts.
3. Zinc oxide.
4. Linseed stand
oil.
1. Penerythritol. 6. Synthetic 21.20% of the
2. Phthalic enamel. f.o.b. value.
anhydride.
3. Titanium
dioxide.
4. Dipentine.
5. Zinc oxide.
6. Soya lecithine.
7. Silicon fluid.
8. Lithium
hydroxide.
Page 52
9. Cobalt
nephthenate.
10. Lead
nephthenate.
11. Claium
nephthenate.
12. Unitex
(additives).
1. Natrasol. 7. Emulsion 27.70% of the
2. Ethylene paints. f.o.b. value.
glycol.
3. China clay.
4. Titanium
dioxide.
5. Emultex
heta rexin
AC-43.
6. P.C.M.C.
7. Tributyl tin
oxide.
8. Lisapol.
9. Galgon.
[F.No. 3(57)SS(CR)/79]
Page 53
S C H E D U L E - XXXXVII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
White offset Paper envelopes Rs.4.00 per kilogram.
paper. (all sorts).
[F.No. 3(52)SS(CR)/80]
Page 54
S C H E D U L E - XXXXVIII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Tobacco. 1. Filter tipped 14.25% of the
2. Aluminium foil. cigarettes using f.o.b. value.
3. Cigarette paper. more than 18% of
4. Tipping paper. imported tobacco.
5. Tear off tape.
6. Viscose film.
7. Acetate tow. 2. Filter tipped 11.00% of the
8. Glycol. cigarettes using f.o.b. value.
9. Filter glue. 10% to 18% of
10. Triacetin. imported tobacco.
3. Filter tipped 7.80% of the
cigarettes using f.o.b. value.
2.5% to less than
10% of imported
tobacco.
4. Others. 7.80% of the
f.o.b. value.
[F.No. 7(102)S&R-3/90]
(Muhammad Wali Khan)
Chief (Duty Drawback System)
Related Customs SROs on refunds and drawback
- SRO 937(I)/199913 August 1999No title given by FBR
- SRO 174(I)/199922 March 1999No title given by FBR
- SRO 173(I)/199922 March 1999No title given by FBR
- SRO 172(I)/199922 March 1999No title given by FBR
- SRO 1356(I)/19989 December 1998No title given by FBR
- SRO 1274(I)/19986 November 1998No title given by FBR