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

REPAYMENT OF CUSTOMS DUTIES AND REFUND OF SALES TAX ON EXPORT OF CERTAIN GOODS Notification No. S.R.O.691(I)/87, dated 25th August, 1987.---- 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 its Notification No. S.R.O.405(I)/81, dated the 5th May, 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 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 such exportation or of the publication of this Notification, whichever is the later; 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 goods being exported; and in the the exporter has already received repayment of customs duties and refund of sales tax under any of the superseded Notifications, he shall be entitled only to get the difference of the amount to be repaid or refunded under this Notification and the Notification under which he had received the repayment or refund. 2. The repayment of customs duties and refund of sales tax authorized by this Notification shall be admissible in respect of the goods exported on or after the dates specified below against each items: Items1 to 5 from the 5th May, 1981; and Items 6 to 8 from the 26th May, 1983 TABLE Raw Materials imported | Goods produced or manufactured | Extent of re-payment of customs duties | Extent of refund of sales tax 1. Natural raw rubber 2. Synthetic rubber 3. Pale or brown crepe 4. Titanium dioxide 5. Vulcafor. 6. Antioxident. 7. Vulcacit 8. Calcium carbonate 9. Stearic acid 10. Rubber colour. 11. Reclaiming agent. 12. Blowing agent. 13. Polysar 14. Sulpher powder. 15. Magnesium carbonate. 16. Latex. | 1. Canvas shoes (all varieties and sizes) | 20% of the f.o.b. values | 2% of the f.o.b.values 1. Chrome tanned and finished leather. 2. Sole leather. 3. Tacks. 4. Latex. 5. Cork sheet. 6. Buckle. 7. Solutions (adhesive) 8. Abrasive paper 9. Stamping foil 10. Fibre Board 11. Chromosol 12. Vulcacit 13. Paraffin was 14. Carbon black. 15. Sulpher powder. 16. Antioxident. | 2. All varieties of ladies / gents and children shoes / chappals with leather upper and leather sole | 7.5% of the f.o.b. values | 0.90% of the f.o.b.values 1. Plastic mesh. 2.Unit sole. 3. Glass Paper. | 3. Chappals / Sandals with Nylon/plastic mesh PVC cloth upper with leather sole for ladies | 5% of the f.o.b. values | 0.90% of the f.o.b.values 1. Raw rubber. 2. Synthetic rubber. 3. Thermoplastic moulding compound. 4. Finished leather (cow and buff calf). 5. Leather board. 6. Fibre board. 7. Stamping foil. 8. Tacks. 9. Adhesive. 10. Abrasive Paper. 11. Latex.. | 4. All varieties and sizes of shoes with leather upper and PVC injection moulded / rubber sole. | 16% of the f.o.b. values | 1.7% of the f.o.b.values 1. Raw rubber. 2. Synthetic rubber. 3. Vulcacit. 4. Zinc Oxide . Wax paraffin 6. Stearic acid 7. Iron oxide 8. Carbon black 9. Leather Board 10. Adhesive. 11. Filler hydrolene 12. Abrasive paper 13. Stamping foil. 14. Chrome tanned and finished leather. | 5. Chappals / sandals slippers with leather upper and rubber sole (all varieties and sizes) | 6% of the f.o.b. values | 0.5% of the f.o.b. values 1. Poly-olxIssccynate compund A and B 2. Additives 81& 82. 3. Pigments dry colours. 4. Release agent. 5. DMF diemythyl formamide. 6. Methylenechloride. 7. Dioctyl phthalate. | 6. Conga sandals. | 25.60% of the f.o.b.value | 1.09% of the f.o.b.value1. 1. Polyure hene glue gum resin compund A &B. 2. Polyurethene (additive) 3. Pigments and dry colours. 4. Dimethyl formamide. 5. Release agent. 6. Methylenechloride. 7. Dicolyphthalate(DOP) 8. Leather uppers. | 7. Joggers with polyurethene soles | 11.80%of the f.o.b.value | 1.70%of the f.o.b.value 1. PVC compund & granules. | 8. PVC shoes and chappals made from minimum 95% PVC and not containing more than 5% filler. | Rs. 13.76 per kg | Rs. 1.82 per kg.