Un- Manufactured Tobacco

GOVERNMENT OF PAKISTAN FEDERAL BOARD OF REVENUE (REVENUE DIVISION) *** Islamabad, the 31st March, 2010. NOTIFICATION (FEDERAL EXCISE) S.R.O. 217(I)/2010.- In exercise of the powers conferred by sub-sections (3) and (4) of section 18 of the Federal Excise Act, 2005, the Federal Board of Revenue is pleased to specify the modified invoices to be maintained by the cigarette manufacturers along with other requirements of documents and record prescribed under any other provision of the said Act, namely:- (i) Tax invoice-unmanufactured tobacco.- At the time of clearance of unmanufactured tobacco for the manufacture of cigarettes, an invoice as specified in Annexure-I to this notification shall be prepared by every manufacturer of cigarettes. (ii) Register of receipts, issues and balances.- A register as specified in Annexure-2 to this notification shall be maintained by the cigarette manufacturer at the place where unmanufactured tobacco is stored. Separate entry shall be made in the register on each clearance of un-manufactured tobacco. The invoice number and date shall be mentioned in column relating to “Ref No.”. (iii) Stock transport advice-cigarettes.- At the time of clearance of cigarettes from the manufacturing premises to warehouse, whether located within or outside manufacturing premises, an invoice in duplicate as specified in Annexure-3 to this notification shall be prepared. A separate entry for each brand shall be made in the said invoice and original copy of the invoice shall accompany the vehicle upto the destination mentioned in the invoice. (iv) Sales-cum-Transport Invoice for supplies from warehouse to distributor or wholesaler. At the time of supply or clearance of cigarettes from warehouse or factory premises to a distributor or, as the case may be, a wholesaler, a sales-cum-transport invoice in duplicate as specified in Annexure-4 to this notification shall be prepared. A separate entry for each brand shall be made in the said

invoice and original copy of the invoice shall accompany the vehicle upto the destination mentioned in the invoice. (v) Register for receipts, clearances and balances of cigarettes.- A register in the form specified at Annex-5 to this notification shall be maintained by the manufacturer of cigarettes at the place where cigarettes are stored. Invoice or Advice No. of Stock Transport Advice and sales-cum-transport invoice for supplies from warehouse to distributor or wholesaler shall be mentioned in column pertaining to “Invoice/Advice Ref” of the register. Separate entry shall be made for each variety or brand of cigarettes. (vi) Register for production, transfers and balances on the production floor.-A register as specified in Annex-6 to this notification shall be maintained at the production floor and separate entry shall be made for each variety or brand of cigarettes in the register. (vii) Register for receipts, issues and balances of major raw materials.-A register as specified in Annexure-7 to this notification shall be maintained for major raw materials such as cigarette paper and filter rods for cigarettes etc., but excluding un- manufactured tobacco, used in the manufacture of cigarettes. Annexure-I [see clause (i)] Tax invoice-un-manufactured tobacco clearance Name of the seller/manufacturer Invoice/Advice No: Sales Tax Registration No: Date: Name & Address of Consignee/Buyer Description Type of No. of Quantity Assessable value Excise Duty of packaging packages Excisable Good (Variety) Rate/M Amount Rate/M Amount AUTHORIZED SIGNATORY EXCISE DUTY-AMOUNT IN WORDS

Annexure-2 [see clause (ii)] Register of Receipts, Issues & Balances of un- manufactured Tobacco Name & Address of the Manufacturer Description of Excisable Goods (Variety) Opening Stock Receipts Issues Closing stock Date No. of Quantity Ref. Received Quantity Ref. Issues Quantity No. of Quantity Remarks & packages No. from No. No. packages Time Annexure-3 [see clause (iii)] Stock Transport Advice - Cigarettes Name of the manufacturer: Advice No: Sales Tax Registration No: Date: Address of warehouse: Mode of Transport ________ Vehicle/Conveyance No. ______ Time of Transport _____ Description of Type of No. of Quantity Serial No. of Assessable Value Cigarettes Packaging packages packages (brand/variants) From To Rate/M Amount AUTHORIZED SIGNATORY EXCISE DUTY-AMOUNT IN WORDS

(iv)] Tax Amount clause WORDSAnnexure-4 Sales IN Rate/M [see _______________ of Duty Amount SIGNATORY Transport inclusive Excise DUTY-AMOUNT of Value Rate/M Time AUTHORIZED EXCISE duty Amount Excise Rate/M No: invoice Value Amount Invoice Date: _______________________ No. Assessable Rate/M of To No. Sales-cum-Transport packages Serial From Vehicle/Conveyance Quantity Total of No. packages No: of Consignee/Buyer __________________ of Type Packaging seller/manufacturer of Registration the Address Transport of Tax & of Cigarettes Description Name Sales Name Mode (brand/variants

Annexure-5 [see clause (v)] Register of Receipts, Clearances and Balances of Cigarettes Name and Address of the Manufacturer/Seller Description of Cigarettes (Brand/Variants) Opening Stock Receipts Date No. of packages Quantity Received No. of Quantity Serial & From packages Nos. Time (1) (2) (3) (4) (5) (6) (7) Clearances/Issues Closing Stock Remarks Invoice/Advice No. of Packages Quantity Serial No. of Quantity (If any) Ref. Nos. packages (8) (9) (10) (11) (12) (13) (14)

Annexure-6 [see clause (vi)] Register for production, transfers & balances on the production floor Name and Address of the Manufacturer/Seller Description of Cigarettes (Brand/Variants) Opening Stock Manufacturer Date & No. of Quantity No. of packages Quantity Time packages (1) (2) (3) (5) Transfer to Finished Goods Store Rooms Closing Stock Remarks No. of Quantity Serial Nos. No. of Quantity (If Any) packages packages (6) (7) (8) (9) (10) (11)

Annexure-7 [see clause (vii)] Register of Receipts, Issues & Balances of Major Raw materials (Cigarettes Paper & Filter Rods) Name & Address of the Manufacturer Description of Material Packing Unit/Unit of Measurement Openin Receipts Issues Closin g Stock g Stock Dat Quantity Ref Receive Quantit Ref Issue Quantit Quantit Remark e & . d from y . s to y y s Tim No. No. e [F. No. 2/109-STB/2005 (P)] (Ghulam Nabi Kamboh) Second Secretary (ST&FE-Budget)