A LIST TO PRODUCED WITH

1. A check list memo in duplicate containing following will be furnished by exporters at the time of filling of duty drawback claims:-

                       Application for Export Rebate.

           ii)Appendix "A" duly filed (in duplicate) annexed.

          iii)Per-receipted duty drawback payment order, as per format annexed, duly signed showing name of place

                  Calculation Sheet.

                   B.C.A/Bank Guarantee / Attested copy of L.C. in case of exports made against letter of credit.

                   Airways bill/Bill of lading / Postal Receipt / cross under Certificate.

                 Customs certified Invoice

               Packing List (if any).

             Exchange Bulletin.

           Quadruplicate copy of Shipping Bill leading full postal address of exporter, National Tax Number, examination report and endorsement of Customs.

SUBMISSION OF DUTY

DRAWBACK

2.  The Receipt Section will verify the documents and acknowledge in writing that they have received the same on duplicate copy of check list Memo, in case any claim is received incomplete the missing document will be marked on duplicate copy of check list Memo duly signed by the officer concerned and returned to the exporter alongwith the claim the same day. Necessary entries be made on original copy and retained 'in the section. Duty Drawback claims complete in all respect shall be accepted at the window till p. on every working day. Incomplete claims carrying B.C.A. for amount less that the amount shown From "E" should not be accepted and be returned to the party on the same day without assigning SR2 number. Claims accepted for processing / payment shall be assigned SR2 number and be entered in the register and be forwarded to the concerned officers the same day.

3.  The concerned Appraiser on receipt of rebate claim from the entry clerk / counter will enter his particulars in separate register showing among other things; the date of receipt, party's name and commodity exported and the date on which the processing is completed and claim submitted to him be the concerned Appraiser within 2 days positively.

4.  The Assistant Collector, Export Rebate section , will examine / Scrutinize the claims submitted to him be the Principal Appraiser and dispose them of either on the same day or the day following the day on which he received them from the Principal Appraiser. Immediately after that he will endorse the disposal thereof in Receipt & Disposal Register mentioned above. After the claim have been sanctioned by the Principal Appraiser or the Assistant Collector or other competent authority as the case may be the same shall be sent to the Treasury of officer on receipt of all the sanctioned claims will endorse entries in a register indicating S.No.,Date, Party's name, amount sanctioned, SRO No, etc. and issue the cheque and dispatch the same to exporter at his given postal address the same day under a registered / cover cheques shall be issued in serial recorded in the register and no exception in this regard shall be made.

5.  Duty drawback Claims will be sanctioned serially. In case of deviation from this practice, reason must be explained in writing on the application of rebate claim.

6.  Duty drawback claims which are pending for want of samples but are in order otherwise, will be sanctioned against undertaking furnished by the exporters confirming the contents of shipping bills and invoice, etc. with reference to actual export. In case of any doubt or suspicion about exporters or rebate claims the suspected rebate claims will be detailed scrutiny to the satisfaction authority.

7.  Repeated reference to the Valuation committee any be avoided and decision once taken by the Valuation Committee will be binding upon the examination and rebate staff till such time a fresh ruling is taken from the Committee by the concerned Assistant Collector Valuation Committee may meet twice a month for speedy disposal o valuation cases.

8.  Each manufacturer -cum- exporter may maintained amount in the National Bank of Pakistan, Custom House, Branch, Karachi. The amount sanctioned will be credited will be credited to the account of said exporter automatically. Establishment exporter may maintain account with commercial banks or their own choice. They will inform the Custom House to this effect. In such case amount of rebate sanctioned will be edited directly to such accounts. Exporter who are already maintaining accounts in the Custom House may use self -accounts for receiving the amount of rebate sanctioned. These amount of duty drawback sanctioned may be utilized for payment of custom duties and other taxes / surcharges. The exporters will intimate their account number to Deputy Collector (Exports), Custom House. The list with account numbers will be furnished to Treasury office. He will prepare a statement in duplicate of all the account holders giving details of claim i.e., shipping bill number, SR2 name of the exporting firm, cheque No., amount or rebate, account number, and present to National Bank through an authorized post initiative. National Bank official will receive the cherubs and duplicate copy for Treasury record. Treasury officer will inform the exporter above payment of cheque in prescribed Performa.

9.   In case needs exported against L.C., exporter will submit attested copy of L.C., from the issuing or negotiating bank alongwith the rebate claim in lieu of B.C.A. in case or reveling L.C. from the concerned bank with endorsement of amount pertaining to form "B" No., dated, shipping bill No., etc. communicating:

                Amount already exhausted for which copy / copies of L.C. had been issued.

                 Realizable amount for which attested copy of L.C. is being issued: and Balance of amount remaining un-exhausted in L.C.

10.  The above particulars will be recorded for the Appraiser on the bank of copy of L.C. in order to ensure that it covers the quantity of consignment.

SUBMISSION OF  BANK GUARANTEE IN LIEU OF B.C.A.

11.     In case of exports made on consignment / A at sight has the rebate may be sanctioned on furnishing of the Bank Guarantee in lieu of B.C.A. A bank guarantee register shall be maintained in B.G. Section, where particulars Bank Guarantee Section.

RELEASE OF BANK GUARANTEE

12.    Bank Guarantee furnished in lieu of B.C.A. will be dispatch the same day, the authentic B.C.A. is Submitted in the Bank Guarantee Section.

RERUND OF SUBMISSION OF DUTY DRAWBACK CLAIMS LABORATORY TESTING OF CERTAIN SAMPLES

13.  In order to avoid land ship to exporters and to collector the payment of duty drawback claims, the period for the mission or rebate. It has been extended to 210 days. Delay in submission or rebate claims after expiry of 210 days shall have to be condoned by the concerned officer.

'Test reports will be required for the following items only.

     P.V.C products, like vinyl panels, pipes, shoes, and chappal;

               Blended Yarn including acrylic/woolen blends;      

        Bleached, dyed and printed blended fabrics and made ups including those of polyester cotton and polyester viscose.

COMPETENT AUTHORITY TO ALLOW EXPORT REBATE

15.   The power to allow expert rebate, after due process of due observance of the rule made and due compliance with the valid instruction issued, there-under, exercisable at various levels shall be subject to the monetary limits specified below:-

WITHDRAWAL OF SAMPLE FOR VALUATION PURPOSE

 PERIOD WITHINWHICH CLAIMS ARE TO BE SANCTIONED

16.   Sample for valuation purpose will be continued to be drawn for categories.

17. In case of established exporters whose past performance has been satisfactory the duty drawback claim shall be examined and sanctioned within 72 hours, in case of exporters whose overall performance in satisfactory but they are either found guilty or they were suspected of violation of customs law, the rebate claim shall be examined more carefully but not been satisfactory. The duty drawback claim shall be subjected to detailed scrutiny. The duty drawback claim shall be subjected to detail. These claims would be finalized within a period of four weeks. Under no circumstances a duty drawback claim to the Chairman, Central Board of Revenue regarding all duty drawback claims that remain pending beyond one month.

LABORATORY TESTING OF APPRAISER SAMPLES

18. In addition to the prescribed items for test report Assistant Collector (Export) may forward sampler incomprehensible items if deemed necessary.

Valuation of goods meant or export.

19. The rebate section should also rely on the value determined at the examination stage unless there is clear indication of error of judgment by the examination staff. They should also be completely familiar with the values of various items fixed by the P.C.C and each Appraiser must have copies of values determined by the P.C.C during the preceding six months. They should serve as on while processing the duty drawback claims. If the Appraiser feels that comparison of the declaration of value as well as well as report of the examination staff is necessary with the sample drawn at the time of export, the Appraiser should seek the written permission of the Assistant Collector concerned before classing for sample. The permission must be obtained by the Appraiser personally and no time is to be wasted in following the formalities of dispatch and receipt of the file. If the Assistant Collector is satisfied that it is necessary to examine the sample, he will give permission to that effect and the sample room staff will ensure that the samples located within 40 hours.

20.   It has also been observed that a lot of time is wasted in finalizing the duty drawback claims because of trivial objections rated by the Appraisers while processing these claims. Henceforth if document are not in order or there is any order objection regarding the claim filed in the rebate section, the Appraiser will obtain written enunciation of the Assistant Collector in charge before issuing the objection memo. It is further emphasized that the authority to approve an objection lies; with the concerned Assistant Collector Rebate. All objections pointed out Appraiser/ principle Appraiser must be submitted to Assistant Collector the same day. Assistant Collector will examine and pass orders on the bona-fide or other objections within 24 hours. If the exporter does not respond to the objection memo within one week, a reminder will be issued followed by second and last reminder a week later. In case of no response even after two reminders, the Appraiser will put up the case to Assistant Collector so that the Assistant Collector can adjudicate the case on merits. The claims should to be allowed to continue to pending for failure of exporter to clarify the objection.

Follow up by claims by exporters licensed customs agents ONLY

21.   Duty drawback claims shall be filed by the Exporter and follows up,I necessary, by the Exporters or their employees or he licensed Customs Agents themselves who filed the Export shipping bills and name indent by card may be produced by them on demand to the Custom staff.