SRO 552(I)/1998

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE AND ECONOMIC AFFAIRS Islamabad, the 12th June,1998 NOTIFICATION ( CUSTOMS ) S.R.O.552(I)/98.- In exercise of the powers conferred by section 19 of the Customs Act,1969(IV of 1969), the Federal Government is pleased to direct that goods specified in column (2) of the table below as are temporarily imported into Pakistan with a view to subsequent exportation shall be exempt from payment of customs-duty payable thereon under the First Schedule to the said Act, subject to the following conditions and those specified in column (3) of the said table, namely:- (1) An application shall be made to the Collector of Customs giving full particulars of the goods and the purpose for which they are imported; (2) an indemnity bond or in certain cases a bank guarantee as mentioned in column (3) of the said table equivalent to the amount of customs-duty, otherwise leviable, is furnished to the Collector of Customs concerned, in such form as is prescribed by the Collector of Customs binding the party to re-export the goods temporarily imported within a period not exceeding six months. The Collector of Customs concerned on a written application made to him in this behalf, may, in deserving cases, grant at his discretion, subject to such conditions as he may deem fit to impose extension up to a further period of one year. If the goods are not exported within the stipulated period, the Collector of Customs shall enforce the bank guarantee if furnished, or initiate recovery proceedings under section 202 of the Customs Act,1969; (3) the Collector of Customs may refuse entry of any goods without payment of customs-duty if prima facie it appears to him that such goods would remain in Pakistan for more than six months; and (4) immediately after the re-exportation of the goods, the applicant shall produce evidence to the Collector of Customs concerned that the goods have been re-exported within the stipulated period. TABLE --------------------------------------------------------------------------------------------------------------------------------------------------------S.No. Description of goods. Conditions of import. -------------------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) (3) -------------------------------------------------------------------------------------------------------------------------------------------------------- 1. Excavation equipment and consumable stores. If imported by a foreign archaeological mission to whom a license for archaeo logical excavation has been granted by the Federal Government or a Provincial Government. 2. (i)Packing material used or required to be used as external If such material do not change their or internal covering of goods, or as holders of goods, or as original shape or form (packing material such as straw, paper, paper cones, glass, wool and like materials are excluded holders on which goods are rolled, wound or attached. Packing material if imported filled, it may be re-exported empty, and if imported empty it may be re-exported filled subject to furnishing a bank guarantee (ii). Machinery and equipment for repair. If imported by a concern or manufacturer duly registered with the Sales Tax Authorities, having in house facility for repair, refurbishment and value addition of machinery, which is importable under the relevant Import Policy Order, against furnishing of bank guarantee to the satisfaction of the Collector of Customs concerned, for subsequent export provided that the export of the repaired, refurbished or value added machinery is effected against Form E reflecting the export proceeds in foreign exchange, like normal exports. (iii). Professional equipment. If imported by visiting technicians, doctors, and engineers, etc. subject to furnishing bank guarantee. (iv) Scientific and educational equipment. if imported for scientific, educational or cultural seminars in Pakistan on the recommendations of Ministry of Education or concerned Ministry. (v)Goods imported for display at international or single If imported by or through the Ministry of country exhibition for foreign missions. Commerce or the Ministry of Foreign Affairs, (vi) machinery imported by the representative of foreign If imported by or through the or the Minister Commerce firms for demonstration purposes. commercial Ministry of Foreign Affairs. (vii)Tubes or cops of metal plastic or other durable material Subject to furnishing of bank guarantee other which are imported wrapped with yarn than those imported by Government or semi-Government institutions. --------------------------------------------------------------------------------------------------------------------------------------------------------S.No. Description of goods. Conditions of import. -------------------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) (3) -------------------------------------------------------------------------------------------------------------------------------------------------------- (viii) Goods imported for demonstration purposes. Subject to furnishing of bank guarantee. 3. Equipment, materials. If imported by foreign nationals as are journalists, press photographers, members of television teams, broadcasting units, film companies cultural troupes, hot air ballooning , gliding, para gliding and hang gliding teams who enter Pakistan for bona fide visit. 4. Equipment, materials and special food stuff. if imported by mountaineering expeditions. In case the equipment and material is not exported the expedition may donate such equipment and material free of customs-duty in accordance with the provisions of Notification No.S.R.O.364(I)/82, dated the 19th April,1982 to the Alpine Club of Pakistan and produce a certificate from the Secretary of that club to the effect that the equipment and material so imported has been donated by that expedition to that club. Special food stuff can however, be consumed by them. 5. Dry fruits. If imported from Afghanistan subject to furnishing bank guarantee. An undertaking shall also be furnished by the exporter that no rebate or drawback of duty has been paid or claimed on or after the time of export of goods. -------------------------------------------------------------------------------------------------------------------------------------------------------- [C.No.6(25)/97-CB]. (KHALIL MASOOD ) Additional Secretary As amended S.R.O.1389(I)/99, - dated 27.10.1999