Repayment of Customs Duties and Refund of Sales Tax on Export of Certain Goods Subject to Certain Co

REPAYMENT OF CUSTOMS DUTY AND REFUND OF SALES TAX ON EXPORT OF CERTAIN GOODS SUBJECT TO CERTAIN CONDITIONS 2Notification No. S.R.O. 281(I)/89, dated 30th March, 1989.--In exercise of the power conferred by clause (c) section 21 of the Customs Act, 1969 (IV of 1969), and sub-section (2A) of section 27 of the Sales Tax Act, 1951 (III of 1951), and in supersession of its Notification No. S.R.O.852(I)/79, dated the 25th September, 1981, the Central Board of Revenue is pleased to authorize repayment of customs duties and refund of sales tax to the extent specified in column (3) and (4), respectively, of the table below paid on the importation of the raw materials used in the production or manufacture of goods specified in column (1) of the table subject to the following conditions, namely:- the manufactured goods are exported out of Pakistan and an application for repayment of customs duty is presented to the proper officer of Customs within two hundred and ten days of such exportation or of the publication of this Notification, whichever is the later; and the exporter makes a declaration on the reverse of the original shipping bill or other export documents to the effect that he would claim repayment of the customs duties and refund of sales tax paid on the imported raw materials used in the production or manufacture of the good being exported. TABLE Goods manufactured or produced | Extent of repayment of customs duties (% of fob) | Extent of refund of sales tax (% of fob) (1) | (2) | (3) 1. Un-finished Leather (a) Sheep/Goat skin (b) Cow/Buffalo hide | 4.00% 8.00% | 1.5% 3.00% 2. Finished /Crust Leather (a) Sheep/goat skin (b) Cow/Buffalo hide | 10.00% 14.00% | 3.00% 4.00% 3. Leather Articles and Made Ups (i). Saddlery and harness for an animal (including traces, leads, knee pads, muzzles, saddle, cloths, saddle bags, dog coats and the like), of any materials. (ii). Trunks, suitcases, vanity cases, executive cases, brief cases, school satchels, spectacle cases, binocular cases-camera cases, musical instrument cases, gun cases, holsters and similar containers, traveling bags, toilet bags, ruck sacks handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewellery boxes, powder boxes cutlery cases and similar containers 3 [including dice cups, made] of leather. (iii) Articles of apparel and clothing accessories of leather 4 [cut leather components for shoes, garments, gloves and upholstery, leather patchwork sheets, gloves of all sorts, with or without cloth back (including sports gloves), aprons and other protective clothing braces, belts (including weight-lifting belts) bandoliers are wrist straps] (iv). Articles of leather of kind used in machinery or mechanical appliances or for other technical/industrial uses. (v). Leather uppers, including lasted uppers with or without accessories like insoles, sock, liming, heat covers and other embellishments. | 15.00% 15.00% 15.00% 15.00% 15.00% | 5.00% 5.00% 5.00% 5.00% 5.00% 5 [4. All other made ups of leather | 15% of the fob value | 5.00% of the fob value] 2. Reported as PTCL 1989 St. 698(ii) 3. Inserted by Notification No. S.R.O.1000(I)/89, dated 1st October, 1989 4. Inserted by Notification No. S.R.O.1000(I)/89, dated 1st October, 1989 5. Added by Notification No. S.R.O.1000(I)/89, dated 1st October, 1989