Amendments in sub-chapter (2) i.e Duty draw back (claim payment) of chapter XII of the Customs Rules, 2001
SRO 41(I)/2022Rules and amendments to rules
SRO 41(I)/2022 is a Customs SRO dated 6 January 2022, listed by FBR as "Amendments in sub-chapter (2) i.e Duty draw back (claim payment) of chapter XII of the Customs Rules, 2001".
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ife
Government of Pakistan
(Revenue Division)
Federal Board of Revenue
****
Islamabad, the 6th January, 2022
NOTIFICATION
(CUSTOMS)
S.R.O. ij I (1)12022.- The following draft of certain further amendments in the Customs
Rules, 2001, which the Federal Board of Revenue proposes to make in exercise of the powers
conferred by section 219 of the Customs Act, 1969 (IV of 1969), is hereby published for
information of all persons likely to be affected thereby and, as required under sub-section (3A) of
the said section 219, notice is hereby given that objections or suggestions thereon, if any, may for
consideration of the Board be sent within fifteen days of publication of the draft amendments in
the official Gazette. Any objections or suggestions which may be received from any person, before
the expiry of the aforesaid period, shall be taken into consideration by the Federal Board of
Revenue, namely:-
DRAFT AMENDMENTS
In the aforesaid Rules,-
(1) in rule 220,-
(A) after clause (b), the following new clause shall be inserted, namely;
"(ba) the documents required for claims of duty drawback on local
supplies made against international tender or for supply to
industrial units, projects, institutions, agencies and organizations,
entitled to import free of duty and taxes shall include-
advertisement calling for international tenders;
copy of contract;
sales tax invoice;
freight or carriage bill like bilty;
certificate of receipt of goods by the buyer agency or
institution; and
proof of receipt of sales proceeds or funds in foreign
exchange into SBP in case of supplies involving foreign
exchange component in procurement or bank statement
showing receipt of funds (local currency) from buyer, as the
case may be;"; and
(B) for clause (e), the following shall be substituted, namely:-
"(e) "exported goods" means exported item to any foreign country
including Export Processing Zone in Pakistan or for supplies against
international tenders, or for supply to industrial units, projects,
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institutions, agencies and organizations, entitled to import at
concessionary rates;"; and
(2) after rule 221B, the following new rule shall be inserted, namely;
"221C.- Jurisdiction for the purpose of claims against
international tenders.- The Collector of Customs having jurisdiction on the area
in which the unit is registered under the Sales Tax Act, 1990 shall process such
DDB Claims.".
[C. No.2(11L&P/2020.1
(Muhanth4il Rizwan)
Secretary (Lafv & Procedure)
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