Repaymetn of Customs Duties and Refund of Sales Tax on Export of Various Sports Goods

REPAYMENT OF CUSTOMS DUTIES AND REFUND OF SALES TAX ON EXPORT OF VARIOUS SPORTS GOODS 54[Notification No. S.R.O. 671(I)/89, dated 28th June, 1988.--In exercise of the power 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 its Notification No. SRO 380(I)/87, dated the 11th May, 1987, the Central Board of Revenue is pleased to authorize repayment of customs duties and refund of sales tax to the extent specified in column (2) and (3) 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 duties and refund of sales tax 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 of manufacture of the goods being exported. TABLE Goods produced or manufactured | Extent of repayment of customs duties | Extent of refund of sales tax (1) | (2) | (3) 1. Footballs, indoor balls, rubberized balls, soccer balls, volleyballs, medicine balls, handballs, punching balls, water poloballs, rugbyballs, basketballs and KORB balls, made from artificial leather or felt with synthetic cloth lamination fitted with rubber latex bladders. | 15.00% of the f.o.b.value | 3.00% of the f.o.b value 2. Footballs, indoor balls, rubberized balls, soccer balls, volleyballs, medicine balls, handballs, punching balls water poloballs, rugbyballs, basketballs and KORB balls, made from artificial leather or felt with cotton cloth lamination fitted with rubber latex bladder | 9.00% of the f.o.b value | 3.00% of the f.o.b value 3. Footballs, indoor balls, rubberized balls, soccer balls, volleyballs, medicine balls, handballs, punching balls, water poloballs, rugbyballs, basketballs and KORB balls, made from artificial leather or felt with synthetic cloth lamination without bladders | 12.00% of the f.o.b value | 3.00% of the f.o.b value 4. Footballs, indoor balls, rubberized balls, soccer balls, volleyballs, medicine balls, handballs, punching balls, water poloballs, rugbyballs, basketballs and KORB balls, made from artificial leather or felt without bladder | 7.00% of the f.o.b value | 3.00% of the f.o.b value 5. Footballs, indoor balls, rubberized balls, soccer balls, volley balls, medicine balls, handballs, punching balls, water poloball, rugbyballs, basketballs and KORB balls, made from temporarily imported artificial leather under SRO 576(I)/74, dated the 10th May, 1974, with synthetic cloth lamination fitted with bladders | 8.00% of the f.o.b value | 2.00% of the f.o.b value 6. Footballs, indoor balls, rubberized balls, soccer balls, volleyballs, medicine balls, handballs, punching balls, water plolballs, rugbyballs, basketballs and KORB balls, made from temporarily imported artificial leather under SRO 576(I)/74, dated the 10th May, 1974, with cotton lamination fitted with bladders. | 5.00% of the f.o.b value | 2.00% of the f.o.b value 7. Footballs, indoor balls, rubberized balls, soccer balls, volleyballs, medicine balls, handballs, punching balls, water plolballs, rugbyballs, basketballs and KORB balls, made from temporarily imported artificial leather under SRO 576(I)/74, dated the 10th May, 1974, synthetic cloth lamination fitted with bladders. | 6.00% of the f.o.b value | 2.00% of the f.o.b value 8. Footballs, indoor balls, rubberized balls, soccer balls, volleyballs, medicine balls, handballs, punching balls, water plolballs, rugbyballs, basketballs and KORB balls, made from temporarily imported artificial leather under SRO 576(I)/74, dated the 10th May, 1974, with cotton cloth lamination fitted with bladders | 2.00% of the f.o.b value | 1.00% of the f.o.b value 54. Reported as PTCL 1989 St. 727(ii)