GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (EXPORTS)

CUSTOM HOUSE, KARACHI.

NO. SI/SO/04/90-COLL(Exports).                                      Dated: 08-01-1991

STANDING ORDER NO. 02/1991-(EXPORT)

SUB:        CALCULATION OF DUTY DRAWBACK AMOUNT IN CASES OF SHORTAGE OF WEIGHT OF EXPORT CONSIGNMENTS

It has been observed that in cases where at the time of the examination of export consignment the ascertained weight was found less than the declared weight and such shortage were condoned by the competent authority, the duty drawback claim claimed by the exporters on the declared weight. If the duty drawback rate is based on weight basis then it appeals to reason that while sanctioning the claim, they duty drawback amount should be calculated on the ascertained weight.

2.         The case where the ascertained weight was found less at the time of export and such shortage were condoned by the competent authority and the drawback rates are based on the FOB value of the consignment, there have been cases where the rebate have been sanctioned by reducing the FOB value equal to the percentage to weight found short. This practice is not in order because reducing the FOB value by the straight percentage equal to the percentage found short is miss-leading and leads to erroneous calculations adversely affecting the interests of the exporters.

3.         It has, therefore, been decided that in such cases, the FOB value will be reduced for the purpose of the calculations of the duty drawback on pro-rata basis will neither adversely affect the interest of the government nor of the exporter.

Signed by

 (M.ANWAR ALI)

COLLECTOR 

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