S.R.O. 905(I)/98, Islamabad, the August 12, 1998

SROS: S.R.O. 905(I)/98, Islamabad, the August 12, 1998 GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE ***** Islamabad, the August 12, 1998 NOTIFICATION (CUSTOMS/CENTRAL EXCISE) S.R.O. 905(1)/98.- In exercise of the powers conferred by section 219 of the Customs Act, 1969(IV of 1969), section 37 of the Central Excise Act, 1944(I of 1944) and in supersession of all earlier instructions issued in this regard, the Central Board of Revenue is pleased to make the following Rules:- 1. Short title, application and commitment. (1) These rules shall be called Duty Drawback(Claim Payment) Rules, 1998. (2) These rules shall apply in respect of duty drawback claims filed by the exporters pertaining to their exports to any country including Export Processing Zones in Pakistan, except land route to Afghanistan and to Central Asian Republics through Afghanistan. (3) They shall come into force with immediate effect. 2. Definitions. - In these rules, unless there is anything repugnant in the subject or context- (a) Act means the Customs act, 1969(IV of 1969), and Central Excise act, 1944(I of 1944); (b) Complete claim documents means required documents for processing and sanctioning of duty drawback claims, namely:- (i) Application for export duty drawback declaring their category; (ii) Calculation sheet. (iii) Bank Credit Advice - In case of non-submission of bank credit advice, a bank guarantee equivalent to the duty- drawback shall be submitted in lieu thereof. In absence of either the bank credit advice or bank guarantee, attested copy of L C shall be submitted in case of exports made against letter of credit; (iv) Airways bill, Bill of Lading, Postal receipt or Cross Border Certificate; (v) Customs certified invoice; (vi) Packing list(if any); (vii) Photostat copy of Exchange Bulletin, or its authenticated copy, showing rate or rates prevailing on the day prior to the registration of the shipping bill; (viii) Quadruplicate copy of bill of export shipping bill containing customs examination report and bearing complete postal address of exporter and National Tax Number; (ix) For payment through banks. Pre-received duty drawback proforma and under taking, as per format…