Amendment in Export Oriented Units and Small and Medium Enterprises Rules, 2008

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE ***** Islamabad, the 09th July, 2019. NOTIFICATION (CUSTOMS) S.R.O. 747(I)/2019. - The following further amendments in the Export Oriented Units and Small and Medium Enterprises Rules, 2008 which are proposed to be made by the Federal Board of Revenue, in exercise of the powers conferred by sub-section (1) of section 219 of the Customs Act, 1969 (1969) and, as required by sub-section (3A) of the said section 219, are hereby published for information of all persons likely to be affected thereby notice is hereby given that any suggestions or objections thereon may, for consideration of Federal Board of Revenue, be sent within fifteen days of the publication of the proposed draft amendments in the official Gazette. Suggestions or objections received, if any, before the expiry of the said period shall be taken into consideration by the Federal Board of Revenue, namely.- In the aforesaid Rules,- (a) in rule 2, in sub-rule (1),- (i) in clauses (b), (d) and (f), for the word "Collector", the words “Regulatory Authority" shall be substituted; and (ii) after clause (j) the following new clause shall be inserted, namely:- "(ja) "Regulatory Authority" means the Additional Collector of Customs designated by the Collector of Customs as the Regulatory Authority in relation to an export oriented unit, in whose jurisdiction the place of business or manufacturing unit of the export oriented unit applicant, duly registered under the Sales Tax Act, 1990, is situated;”; (b) in rule 3,- (i) in sub-rule (1), in clauses (c) and (j), for the word "Collector", wherever occurring, the words "Regulatory Authority" shall be substituted;

(ii) in sub-rule (2), for the word "Collector", the words "Regulatory Authority" shall be substituted; and (iii) in Schedule (1), after the words "unit shall apply to the", the words "Regulatory Authority designated by the" shall be inserted, and after the words "he shall apply to the", the words "Regulatory Authority designated by the" shall be inserted; (c) in rule 4, for the word "Collector", the words "Regulatory Authority" shall be substituted; (d) in rule 5, for the word "Collector", the words "Regulatory Authority" shall be substituted; (e) in rule 6,- (i) for the words "up to two years", the words "of two years" shall be substituted; and (ii) for the word "Collector", the words "Regulatory Authority" shall be substituted; (f) in rule 8, in sub-rule (5) for the word "Collector", the words "Regulatory Authority" shall be substituted; (g) in rule 9,- (i) in sub-rules (1) and (2), for the word "Collector", the words " Regulatory Authority" shall be substituted; (ii) in sub-rule (2), the expression "or the officer authorized by him in this behalf," shall be omitted and at the end for the full stop a colon shall be substituted; and (iii) after sub-rule (2), amended as aforesaid, the following provisos shall be added, namely:- "Provided that the Regulatory Authority may issue a provisional analysis certificate till the determination of input to output ratio and wastage by IOCO or EDB, as the case may be: Provided further that if there is no change in the previously determined input and output ratio, then the Regulatory Authority may uphold the previously determined input output ratio without sending it to IOCO or EDB."; (h) in rule 10,- (i) for the word "Collector", wherever occurring, the words "Regulatory Authority" shall be substituted; and

(ii) in sub-rule (1), clauses (b) and (c) shall be omitted. (iii) in sub-rule (1), in clause (f),- (A) in the first proviso for the word "ten", the word "five" shall be substituted; (B) in the second proviso for the word "ten", the word "five" shall be substituted, and for clauses (i) to (iv) and entries relating thereto, the following Table shall be substituted, namely:- "TABLE Sr No Disposal period Duty and taxes (i) If sold or otherwise disposed of before the expiration Full of three years from the date of importation. (ii) If sold or otherwise disposed of after three and before 75% four years from the date of importation. (iii) If sold or otherwise disposed of after four and before 50% five years from the date of importation. (iv) If sold or otherwise disposed of after five years from 0% the date of importation. "; and (C) after the second proviso, amended as aforesaid, the following new proviso shall be inserted, namely:- "Provided also that the replacement parts of machinery and spares, shall be allowed removal after three years from the date of importation from EOU subject to mutilation or scrapping under the supervision of an officer not below the rank of Assistant Collector.”; and (iv) in sub-rule (5), the expression "or the officer authorized by him, in this behalf” shall be omitted; (i) in rule 11, for the word "Collector", wherever occurring, the words "Regulatory Authority" shall be substituted; (j) in rule 12, in the first proviso, for the full stop at the end a colon shall be substituted and thereafter the following proviso shall be added, namely:- "Provided further that the Chief Collector may consider any further extensions in exceptional circumstances on such terms and conditions as he may deem appropriate."; (k) in rule 13, for the word "Collector", the words "Regulatory Authority" shall be substituted; (1) in rule 14,-