S.R.O. 185(I)/2001, dated 21st March, 2001

The DUTY AND TAX REMISSION FOR EXPORT RULES, 2001 The DUTY AND TAX REMISSION FOR EXPORT RULES, 2001 Notification No. S.R.O. 185(I)/2001, dated 21st March, 2001.-In exercise of the powers conferred by section 219 of the Customs Act, 1969(IV of 1969), section 37 of the Central Excises Act, 1944(I of 1944), section 50 of the. Sales Tax Act, 1990, and sub-section(1) of section 165 of the Income Tax Ordinance, 1979(XXXI of 1979), the Central Board of Revenue is pleased to make the following rules, namely:-- 1. Short title, application and commencement.--(1) These rules shall be called the Duty and Tax Remission for Export Rules, 2001. (2) These rules shall apply in respect of exporters, indirect exporters, and export houses for- (i) goods imported under the Import Policy Order for the time being in force, including banned and restricted items, that may be procured without payment of customs-duty, excise duty, sales tax and withholding income tax; and (ii) goods or supplies purchased or procured locally without payment of sales tax, excise duty and withholding income tax. (3) They shall come into force at once, 2. Definitions.--(1) In these rules, unless there is anything repugnant in the subject or context,-- (a) Appendix means an Appendix to these rules; (b) exporter means a registered person, export house or indirect exporter engaged in or intending to engage in export of goods; (a) export house means a trading company registered as an export house; (b) indirect exporter means a person who has a firm contract from a direct exporter for manufacture and supply of goods for export to the direct exporter; and (c) input goods means all goods imported or procured locally for manufacture and export under these rules. 3. Procurement of input goods.--(1) An exporter shall furnish an application in the form as set out in Appendix 1, to the Collector of Customs, within whose jurisdiction the head office of the exporter is located, alongwith the following, namely:- (i) list of goods he intends to supply for export or export directly alongwith the description, quantity and value of the input goods, to be imported or purchased locally for use in the manufacture of goods for…