Repayment of Customs Duties and Refund of Sales Tax Paid on Raw Materials Used in the Goods Supplied

REPAYMENT OF CUSTOMS DUTIES AND REFUND OF SALES TAX PAID ON RAW MATERIALS USED IN THE GOODS SUPPLIED TO AFGHAN REFUGEES ON CERTAIN GOODS. Notification No. S.R.O. 951(I)/87, dated the 8th December, 1987.--- In exercise of the power conferred by clause (c) of section 21 of the Customs Act, 1969 (IV of 1969), and section 27F of the Sales Tax Act, 1951 (III of 1951), the Central Board of Revenue is pleased to authorize repayment of the whole of customs duty and sales tax paid on raw materials used in manufacture of goods for supply to afghan Refugees against international tenders by UNICEF / United Nation High Commission for Refugees and International Red Cross [and the agencies which have been certified by the State and Frontier Region Division to be the bona fide agencies for providing relief to the Afghan Refugees] subject to the following procedure;-- i. The supplier will present a 'bill of export' under claim of rebate, to the Assistant Collector designated for the purpose in the Collectorate in whose jurisdiction the goods are proposed to be delivered for the Afghan Refugees, along with the following documents. copy of the contract duly attested by Afghan Refugees Organizations whom goods are to be supplied. a copy of the invoice duly attested by the Chamber of Commerce and Industry of the area. a certificate from the concerned Chamber of Commerce and Industry in token of confirmation of contracted price. ii. the bill of export will be machine numbered and processed in the same way as the normal bill of export is machine numbered and processed. iii. goods will be examined at the premises indicated by the supplier and samples will be drawn in the same way as it is done for goods meant to be exported. iv. the receiving agency and the customs (designated customs officer of the area) will certify the fourth copy of the bill of export to the effect that the goods were received in full with the actual date of receipt v. the crucial date for the rate of exchange and the rate of rebate will be the date of filing of the export, in case the goods are delivered within seven days of its filing, otherwise it will be the date of actual delivery of goods. vi. the rebate claim will be filed in the same Collect orate, where the bill of export was filed, within 120 days of the delivery of goods and the supplier will furnish the following documents for the processing of the rebate claims; a copy of the contract duly certified by the concerned Chamber of Commerce and Industry. a certificate from the Embassy of the concerned country awarding the contract duly attested by the Chief Commissioner of Afghan Refugees or the Commissioner of Afghan Refugees concerned, stating the full particulars of consignments supplied to Afghan Refugees Organizations. a certificate from the bank or authorized dealer in foreign exchange stating that the payment was made in foreign currency and the foreign currency s received has been duly surrendered to the State Bank of Pakistan. a certificate from the organization from the organization (in case of local tender) stating that they had option to call for international tenders but have chosen to purchase goods from the local market, finding the local prices more competitive. where the goods are excisable or sales taxable, the relevant excise application for removal from number and date shall be indicated on the bill of export. the rebate shall be granted in accordance with the rates and conditions laid down in the relevant S.R.Os