Repayment of Customs Duties and Refund of Sales Tax on Export of Wedding, Eid and Greeting Cards Etc

REPAYMENT OF CUSTOMS DUTIES AND REFUND OF SALES TAX ON EXPORT OF WEDDING, EID AND GREETING CARDS ETC. Notification No. S.R.O. 373(I)/80, dated 3rd April, 1980.-- In exercise of the powers conferred by clause (c) of section 21 of the Customs Act, 1969 (IV of 1969), and sub-section (2-A) of section 27 of the Sales Tax Act, 1951 (III of 1951), and in supersession of all its previous Notification in respect of repayment of customs-duties and refund of sales tax on wedding cards, the card, greeting cards, visiting cards, Christmas cards and invitation cards, the Central Board of Revenue is pleased to authorise repayment of customs-duties and refund of sales tax to the extent specified in columns (3) and ?(4) respectively 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 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:- The manufactured goods are exported out of Pakistan and an application for repayment of customs-duties and refund of sales tax is presented to the proper officer of customs within one hundred and twenty days of the exportation or of the publication of this Notification, whichever is the later. The exporter makes a declaration of 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 importee raw materials used in the production of goods being exported. TABLE Raw materials imported | Goods produced or manufactured | Extent of repayment of customs-duties | Extent of refund of sales tax (1) | (2) | (3) | (4) 1. Paper board. | Wedding cards, eid card, greeting cards, visiting cards, Christmas card and invitation cards (all sorts). | 10.68% of the f.o.b value. | 2.38% of the f.o.b value. 2. Card board 3. Aluminum foil paper 4. Bond card board