Federal Board of Revenue is pleased to authorized repayment of customs-duties..............

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE ***** Islamabad, the 21st August, 2014. NOTIFICATION (CUSTOMS) S.R.O. 755(I)/2014.- 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 authorize repayment of customs-duties, to the extent specified in column (4) of the Table below, paid on the importation of the raw materials specified in column (1) of the said Table and used in the production or manufacture of the goods specified in column (2) thereof, subject to the following conditions, namely:- (i) the goods have been manufactured according to the formula duly furnished to the Federal Board of Revenue showing the quantity of various imported raw materials specified in column (1) of the said Table and used in the production or manufacture of the goods specified in column (2) thereof; (ii) the manufacturer maintains proper record of the goods manufactured in accordance with the formula referred to in condition (i) and produces, on demand, such records and other evidence as may be required by the Federal Board of Revenue to satisfy itself that the imported raw materials have been used in accordance with the formula; (iii) the manufactured goods are exported out of Pakistan and an application for repayment of customs-duties is presented to the proper officer of the Customs within two hundred and ten days of such exportation or of the publication of this notification or within one hundred and eighty days from the date of realization of foreign exchange as shown in the bank credit advice issued in accordance with the relevant regulations of the State Bank of Pakistan in force for the time being, whichever is later; (iv) the exporter makes a declaration on the face of the original shipping bill or 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; and

(v) the repayment of customs-duties at the rate specified shall be allowed provided that the goods exported are manufactured with the same constituents on which the rate of repayment is notified and the manufacturer-cum-exporter shall immediately intimate the Collector of Customs concerned, - (a) any change in the prices of the imported raw materials; (b) any change in the composition of the manufactured goods to be exported; and (c) use of any indigenous raw materials in place of imported raw materials. 2. The repayment of customs-duties authorized by this notification shall be admissible in respect of goods exported between the period commencing from the 7th January, 2013, and ending on the 21st August, 2014. TABLE Extent of Raw materials Goods produced or H.S. Code repayment of imported manufactured customs-duties (1) (2) (3) (4) The following goods produced or manufactured and exported by M/s. Sapphire Finishing Mills Limited, Karachi:- 1. Enzyme. 1. 100% cotton or 5208.3200 1.86% of the f.o.b. 2. Sodium persulphate. blended polyester/ 5208.3300 value 3. Hydrogen per oxide. cotton/Trevira (all 5208.3900 4. Per oxide stabilizer. blends) dyed THPC 5209.3100 5. Mercerizing assistant. fire or flame retardant 5209.3200 6. Sequestering agent. woven fabric. 5209.3900 7. Wetting agent/ 5210.3100 detergent. 5210.3200 8. Acetic acid/ 5210.3900 neutralizing agent. 5211.3100 9. Pyrovatex ACS 5211.3200 special for fire 5211.3900 retardant process. 10. NH3 gas (ammonia gas). 11. Turpex-can strength improver softener. 12. Starch. 13. Poly vinyl alcohol.

14. Tallow. 15. Tallow substitute. 16. Dyes for cotton (VAT dyes). 17. Dispersen dyes for polyester 18. Anti-migrant. 19. Detergent. 20. Dye fixing agent. 21. Polyester. 21. Packing materials. 1. Enzyme. 2. 100% cotton dyed 6203.3200 1.26% of the f.o.b. 2. Sodium persulphate. THPC fire or flame 6203.4200 value 3. Hydrogen per oxide. retardant (Provatex 6204.3200 4. Per oxide stabilizer. ACS special) woven 6204.4200 5. Mercerizing garments. 6205.2090 assistant. 6206.3090 6. Sequestering agent. 6207.9100 7. Wetting agent/ 6208.9100 detergent. 8. Acetic acid/ neutralizing agent. 9. Pyrovatex ACS special for fire retardant process. 10. NH3 Gas (ammonia gas). 11. Turpex-Can strength improver softener. 12. Starch. 13. Poly vinyl alcohol. 14. Tallow. 15. Tallow substitute. 16. Dyes for cotton (VAT dyes) 17. Anti-migrant. 18. Detergent. 19. Dye fixing agent. 20. Zipper. 21. Accessories. 22. FR reflective tape. 23. Packing materials. 1. Enzyme. 3. Blended cotton/ 6203.3300 1.35% of the f.o.b. 2. Sodium persulphate. polyester/Trevira (all 6203.3900 value

3. Hydrogen per oxide. blends) dyed THPC 6203.4300 4. Per oxide stabilizer. fire or flame retardant 6203.4900 5. Mercerizing assistant. (Provatex ACS 6204.3300 6. Sequestering agent. special) woven 6204.3900 7. Wetting agent/ garments. 6204.4300 detergent. 6204.4900 8. Acetic acid/ 6205.3000 neutralizing agent. 6205.9090 9. Pyrovatex ACS 6206.4090 special for fire 6206.9090 retardant process. 10. NH3 gas (ammonia gas). 11. Turpex-Can strength improver softener. 12. Starch. 13. Poly vinyl alcohol. 14. Tallow. 15. Tallow substitute. 16. Dyes for cotton (VAT dyes). 17. Disperse dyes for polyester. 18. Anti-migrant. 19. Detergent. 20. Dye fixing agent. 21. Zipper. 22. Accessories. 23. FR reflective tape. 24. Packing materials. 1. Enzyme. 4. 100% cotton or 5208.3200 3.96% of the f.o.b. 2. Sodium persulphate. blended polyester/ 5208.3300 value 3. Hydrogen per oxide. cotton (all blends) 5208.3900 4. Per oxide stabilizer. LUMINOUS dyed 5209.3100 5. Mercerizing assistant. HIVIS fire or flame 5209.3200 6. Sequestering agent. retardant (Provatex 5209.3900 7. Wetting agent/ CP) woven fabric. 5210.3100 detergent. 5210.3200 8. Acetic acid/ 5210.3900 neutralizing agent. 5211.3100 9. Pyrovatex CP - fire 5211.3200 retardant chemical. 5211.3900 10. Resin-Lyofix CHN 11. Turpex-Can

strength improver softener. 12. Starch. 13. Poly vinyl alcohol. 14. Tallow. 15. Tallow substitute. 16. Dyes for cotton (Luminous dyes). 17. Dyes for polyester (disperse dyes). 18. Anti-migrant. 19. Detergent. 20. Dye fixing agent. 21. Packing materials. 1. Enzyme. 5. 100% cotton 6203.3200 3.06 % of the f.o.b. 2. Sodium persulphate. LUMINOUS dyed 6203.4200 value 3. Hydrogen per oxide. HIVIS fire or flame 6204.3200 4. Per oxide stabilizer. retardant (Provatex 6204.4200 5. Mercerizing assistant. CP) woven garments. 6205.2090 6. Sequestering agent. 6206.2090 7. Wetting agent/ 6206.3090 detergent. 6207.9100 8. Acetic acid/ 6208.9100 neutralizing agent. 9. Pyrovatex CP - Fire retardant chemical. 10. Resin-Lyofix CHN. 11. Turpex-Can strength improver softener. 12. Starch. 13. Poly vinyl alcohol. 14. Tallow. 15. Tallow substitute. 16. Dyes for cotton (Luminous dyes). 17. Disperse dyes for polyester. 18. Anti-migrant. 19. Detergent. 20. Dye fixing agent. 21. Zipper. 22. Accessories. 23. FR reflective tape. 24. Packing materials.

1. Enzyme. 6. Polyester/cotton 6203.3300 3.13 % of the f.o.b. 2. Sodium persulphate blended (all blends) 6203.3900 value 3. Hydrogen per oxide. LUMINOUS dyed 6203.4300 4. Per oxide stabilizer. HIVIS fire or flame 6203.4900 5. Mercerizing retardant (Provatex 6204.3300 assistant. CP) woven garments. 6204.3900 6. Sequestering agent. 6204.4300 7. Wetting agent/ 6204.4900 detergent. 6205.3000 8. Acetic acid/ 6205.9090 neutralizing agent. 6206.4090 9. Pyrovatex CP - Fire 6206.9090 retardant chemical. 10. Resin-Lyofix CHN. 11. Turpex-Can strength improver softener. 12. Starch. 13. Poly vinyl alcohol. 14. Tallow. 15. Tallow substitute. 16. Dyes for cotton (Luminous dyes). 17. Disperse dyes for polyester. 18. Anti-migrant. 19. Detergent. 20. Dye fixing agent. 21. Zipper. 22. Accessories. 23. FR reflective tape. 24. Packing materials. 1. Enzyme. 7. 100% cotton 5208.2200 1.06 % of the f.o.b. 2. Sodium persulphate. bleached or white or 5208.2300 value 3. Hydrogen per oxide. blended polyester/ 5208.2900 4. Per oxide stabilizer. cotton (all blends) 5209.2100 5. Mercerizing assistant. polyurethane finished 5209.2200 6. Sequestering agent. woven fabric. 5209.2900 7. Wetting agent/ 5210.2100 detergent. 5210.2900 8. Acetic acid/ 5211.2000 neutralizing agent. 9. Polyurethane for strengthening & anti- piling. 10. Fluorescent or

optical brightener. 11. Turpex-Can strength improver softener. 12. Starch. 13. Poly vinyl alcohol. 14. Tallow. 15. Tallow substitute. 16. Packing materials. 1. Enzyme. 8. 100% cotton and 5208.3200 2.11 % of the f.o.b. 2. Sodium persulphate. blended cotton/ 5208.3300 value 3. Hydrogen per oxide. polyester (all blends) 5208.3900 4. Per oxide stabilizer. dyed polyurethane 5209.3100 5. Mercerizing assistant. finished woven fabric. 5209.3200 6. Sequestering agent. 5209.3900 7. Wetting agent/ 5210.3100 detergent. 5210.3200 8. Acetic acid/ 5210.3900 neutralizing agent. 5211.3100 9. Polyurethane for 5211.3200 strengthening & anti- 5211.3900 piling. 10. Dye fixing agent. 11. Turpex-Can strength improver softener. 12. Starch. 13. Poly vinyl alcohol. 14. Tallow. 15. Tallow substitute. 16. Dyes for cotton (reactive). 17. Anti-migrant. 18. Packing materials. 1. Enzyme. 9. 100% cotton and 5208.3200 1.80 % of the f.o.b. 2. Sodium persulphate. blended cotton/ 5208.3300 value. 3. Hydrogen per oxide. polyester (all blends) 5208.3900 4. Per oxide stabilizer. dyed SOIL release 5209.3100 5. Mercerizing assistant. finished woven fabric. 5209.3200 6. Sequestering agent. 5209.3900 7. Wetting agent/ 5210.3100 detergent. 5210.3200 8. Acetic acid/ 5210.3900 neutralizing agent. 5211.3100 9. Finishing chemical 5211.3200 PM-900. 5211.3900

10. Dye fixing agent. 11. Turpex-Can strength improver softener. 12. Starch. 13. Poly vinyl alcohol. 14. Tallow. 15. Tallow substitute. 16. Dyes for cotton (reactive). 17. Anti-migrant. 18. Packing materials. [C.No.3(27)DRD/2012.] (Yousaf Haider Orakzai) Secretary (Duty Remission & Drawback)