Duty drawback on biscuits and confectionery items

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE ***** Islamabad, the 26'h April, 2021. NOTIFICATION (CUSTOMS) S.R.0.520 (1)/2021.- In exercise of the powers conferred by clause (c) of section 21 of the Customs Act, 1969 (IV of 1969), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in its Notification No. S.R.O. 212(1)/2009, dated the 5`11 March, 2009, namely:- In the aforesaid Notification, for Schedule XXXII, the following shall be substituted, namely: "SCHEDULE XXXII Extent of Raw materials Goods produced H.S. Code Period repayment imported or manufactured of customs- duties (1) (2) (3) (4) (5) I. Soyabean Oil 1. Biscuits, all sorts. 1905.3100 From 0.54% of Palm Oil 26.04.2021 the f.o.b. Ammonium Bicarbonate onwards. value. Flavours (50% imported) Lecithine Malt Inner Wrapper (boh side coated) S. Outer Wrapper (un-coated) Milk Powder Food Colour 1. Coconut Oil Embanox Sodium Nictabisulphate Vegetable Fats 2. Hard boiled candies 1704.9090 l'rom 2.561!//) of Flavours/ Essence including mentholated 26.04.201 the f.o.b. Citric Acid drops, milk based onwards. value. Food Colours candies, butter Ta rtoo Wrapper candies, special Inner Wrapper (inetalbeed) laminated candies Outer Bag BOPP (assorted flavours). S. Milk Powder 9. Vanilline 10 Flavours 11 Emulsifier (Soya I .ecithin)

Malto Dextrin 3. Toffees and 1704.9010 From 3.73% of Garnoba Wax chocolates without 26.04.20n1 the Gum Arabic flour including onwards. value. Orange Flavour chewable toffees (all Titanium Dioxide sorts). Soya Licithin Citric Acid Trisodiom Citrate Pappermint Oil (High Concentrate) Soya Licithin (lecsurn) Vegetable Fats Flavours/Essence Emulsifier (Soya Licithin) Food Colours (500/0 imported) Hyfomit (BV 50Casein) Lactic Acid Wax Paper Wrapper Inner Outer Bag BOPP Vanilline Cocoa Powder Wrapper inner Tatto Wrapper Flavours (50% Imported) Inner Wrapper Artificial Flavours 4. Jelly products. 2007.91 00 From 0.56% of Polishing Oil 2007.9900 26.04.21121 the f.o.b. Printed Plastic Film onwards. value. Printed Plastic Film (from grades) 1. Flavours Essence (Imported) 5. Bubble gum 1704.1000 From 3.75% of 7. Food Colours containing 10% or 26.04.2021 the f.o.b. 3. Gum Base (imported) more of gum base onwards. value. 4. Hot Melt including inorganic 5, Wrappers Wax Paper (Metallized) fillers. Tattoo Wrapers Plastic Wrapping Film jar/Box Board Explanation.- Bubble gum containing less than 10% of gum base including inorganic fillers shall not be entitled to any repayment of customs-duties under this Schedu1e.". IC.No.3(24)D1D/2019I (Muhammad Daud Piriado) Secretary (Duty Remission & Drawback)