GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (EXPORTS)
CUSTOM HOUSE, KARACHI.
NO. SI/MISC/06/90-COLL (EXP). Dated: 24-04-1996
PUBLIC NOTCE NO. 03/1996- (EXPORTS)
Consequent upon the decision of the Government to make payment of duty drawback through scheduled banks (authorized dealers of foreign exchange) in addition to Customs treasuries, the following procedure has been prescribed under Customs General Order No. 02/96 dated 29.2.1996:-
2. The exporters or their clearing agents, who intend to clams payment through banks, after completion of the formalities of exported goods and having obtained the “Shipped in Full” stamp, Mate Receipt Number and date, and endorsement of the laboratory test report wherever necessary, will prepare a duty drawback claim addressed to the Collector of Customs of the Port, airport o Customs station from where the goods were exported, in the usual format as s being prepared presently, and will' lodge the same within the time limit of two hundred and ten days from the date of shipment (MR date) or one hundred and eighty days after realization of export proceeds. In case of supplementary claims, the time limit of two hundred ten days be counted from the date of issuance of cheque of the exporter or issuance of fresh notification or he date of issue of notification, as the case may be. All relevant documents as mentioned below shall be submitted in triplicate tagged securely in an individual file cover and shall also contain a check list memo in quadruplicate:-
(i) Application for export duty drawback.
(ii) Pre-receipted duty drawback payment order (in triplicate), as perform at Annex-A, duly signed showing name, place and date the columns will be left blank.
(iii) Calculation sheet.
(iv) BCA/Bank Guarantee / Attested copy of LC in case of export made against letter of credit.
(v) Airway Bill/ Bill of Lading / Postal Receipt / Cross Border Certificate.
(vi) Customs certified list (if any)
(vii) Packing list (if any)
(viii) Photostat copy of exchange bulletin in showing rate (s) or its authenticated copy prevailing on the day prior to the registration of the shipping bill.
(ix) Quadruplicate copy shipping bill bearing full postal address of exporter, National Tax Number, examination report and endorsement of customs.
(x) Undertaking in from (Annex-B).
3. For the purpose of showing the intention of receiving payment through the bank, the application should bear the following endorsement on the right hand side top corner of the application and also on the file cover showing he name of the bank branch with complete postal address from where originally the from “E” was issued.
“Duty drawback payment through
M/s_______________________
__________________________
Form_ ENo.________dated___.
4. The receiving official incharge of the counter will verify the documents and stamped with date to the effect that they received the same on duplicate copy of check list memo. In case any claim is incomplete, the missing documents will be marked on duplicate copy of check list memo duly signed and stamped with date by the official concerned and will be returned to the exporter alongwith the claim immediately. Duty drawback claims will be accepted and will be returned to the exporter to the exporter there and then. Claims accepted for processing / Payment through banks shall be assigned a special serial No. entered in the separate register and be forwarded to the concerned authorized appraising officer forthwith.
5. The concerned authorized officer on receipt of duty drawback claim will examine/ scrutinize the claims and put to the sanctioning authority for sanction. The process of scrutiny, processing and sanctioning of duty drawback claims will be competed at the earliest within seven days but not later than 21 days. The objection, if and, shall be intimated to the exporter within 15 days after receipt of the drawback claims. All necessary formalities being presently following in case of payment through Customs Treasury shall be completed in the same manner with the only difference that instead of payment of duty drawback through the Customs Treasury the same shall be sent to the designated bank branch from where originally-the Form-E was issued and the name of which has been indicated on the right hand side top corner of the application by the exporter.
6. After completion of all formalities of sanctioning the claims, the compete case file with all the documents duly page-numbered intact in original shall be forwarded to manager of the designated bank branch through the private registered couriers (already designated by the Chambers of Commerce for receiving duty drawback cheques from the Customs Treasury on behalf of the exporters) on” to-pay” basis. The courier companies shall receive the charges from the banks who in turn will debit the exporters account. Simultaneously, an intimation of sending the claim to the bank for payment shall also be made to the concerned exporter through courier on “to-pay” basis. The specimen signatures of Customs Officers authorized to sanction the duty drawback claims duly attested by the Collector shall also be sent to the respective banks to avoid any forgery.
7. In case the bank has any doubt or suspicion about any duty drawback claim or duty drawback amount, the suspected claim shall be referred back to the Collector of Customs for detailed scrutiny.
8. Before making payment of the exporters, the bank will file the claim with the State Bank of Pakistan who will release the funds within two clear working days of submission of claims and debit to' Customs. The bank will then make the payment to the exporters within twenty-four hours
9. After making payment and making endorsement of such payments (head-wise) on the face of the quadruplicate copy of the shipping bill, the claims will be sent to the State Bank of Pakistan with covering lists of claims bearing brief particulars like shipping bill No, with date and Form-E number, with date in made out bundles on the basis of Customs Port of export. The State Bank of Pakistan will then send the claims to the Collector of Customs having jurisdiction of the Customs Port of export for post-audit check.
10. The claims after being scrutinized and authored by the internal customs revenue audit within thirty days will be sent to Customs Revenue Audit. They will return these claims within another thirty days to the Customs with their observations for further necessary action. The State Bank of Pakistan will inform the Collector of Customs having jurisdiction of the Customs Port of export about the head-wise payments made by the scheduled banks in a month not later 2nd of the following month to which it relates through courier or special messenger.
11. In case any duty drawback claim is paid by the bank is excess of the actual authorization, the Customs Authorities will advise the State Bank of Pakistan within maximum period of 365 days after the payment of duty drawback to the exporters. One receipt of Customs advice, State bank of Pakistan will not debit the banks if the discrepancy is reported to them after 365 days after the payment of duty drawback to the exporters.
12. In case no discrepancy in the duty drawback payment is advised by the Customs authorities within a period of 365 days from the date of payment of duty drawback claims, the concerned bank shall not be held liable for any claim from the Customs authorities and State Bank of Pakistan will not debit the banks if the discrepancy is reported to them after 365 days after the payment of duty drawback to the exporters.
13. The procedure in vogue for filing duty drawback for payment through customs treasury will remain unchanged,
14. Public Notice No. 10/95-Exp dated 31.12.1996 is hereby rescinded.
Signed by
(MIR FUAD)
COLLECTOR
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