GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (EXPORTS)

CUSTOM HOUSE, KARACHI.

No. SI/Misc/60/90-COLL(EXP)                                                   Dated: 20.08.1998

PUBLIC NOTICE NO. 05/1998 (EXPORTS)

SUB:  CATEGORIZATION OF EXPORTERS IN TERMS OF DUTY DRAWBACK (CLAIM REPAYMENT) RULES, 1998.

In order to fast track the duty drawback claims of the exporting concerns, the Central Board of Revenue has notified "Duty Drawback (Claim Repayment) Rules, 1998" for categorization of "Exports".

2.         And whereas, it is expedient to inform all exporters about the procedures to be followed for qualifying for Gold and Silver Categories of draw back payments. The following is circulated for the information of all concerned.

    I.      Exporters wishing to be declared in the Gold Category may apply to the Assistant/Deputy Collector of Customs (Exports) in-charge Audit with specific request. Such an application is at Annexure 'A' shall be submitted along-with the following documents:-

a)    Certificate of incorporation (only in case of limited companies)

b)    Certificate accounts showing the amount of export or a separate statement by the concerned Chartered Accountant firm regarding amounts of export sales for the last 18 month (only in case of limit companies).

c)    Bank Certificate for the last three year's regarding export performance to be issued by the dealing bank.

d)    Proof of payment of duty drawback through Bank or by crossed cheque encashable in the bank branch issuing the certificate at (c) above.

ii)       Export Registration Certificate of 3 years or more issued by EFB (for non-­limit companies).

a)    Bank Certificate Confirming availability of loan/ credit limit equal not less than four times the value of an individual claim to be sanctioned to be issued by the Bank extending credit (for non-limit companies).                                                            

iii)       Exporter's wishing to be declared in the Silver Category may apply to the Assistant/ Deputy Collector of Customs (Exports) in-charge Audit Cell with the specific request. Such an application shall be submitted alongwith the following documents:-

a)    Export Registration Certificate issued by EPB (at least one year old).

b)    Bank Certificate showing export performance since the date of registration with EPB.

c)    Bank Certificate for loan/credit limit being not less than four time the amount of claim to be issued by the bank extending credit.

d)    Proof of payment of duty drawback through bank or by crossed cheque encashable in any of the brunches issuing the Certificates at b) and c) above.

iv)      On receipt of applications, the Assistant/Deputy Collector of Customs (Exports) in-charge Audit Cell shall proceed for immediate scrutiny of the applications and documents submitted by applicants. He is expected to verify the declarations made and documents submitted through fax, E-mail, post courier or special messenger within a period of 7 days.

v)       The Assistant/Deputy Collector of Customs (Exports) shall issue a Certificate; serially numbered indicating the category and particulars of the applicant and the extent of each individual claim, which can be filed in this Category. This Certificate shall give to the export and be circulated to all concerned for information.

vi)      The Certificate of declaration of category will be valid for one year, unless reviewed earlier.

vii)     The status of- applicants and the Certificates issued can be reviewed in terms of Rules 5 of the duty drawback Rules.

viii)    Once an applicant has been declared to:- Category (Gold or Silver), i.e. shall file his drawback claims in the usual manner, while declaring the category on the face of his claim and enclosing a copy of the category certificate.

i)             On receipt of duty drawback claim at designated category registration clerk shall allot the SR2 number. The claim; shall be forwarded to respective groups category-wise.

ii)            All exports falling under Category Gold shall be allowed duty drawback with seventy-two (72) hours from the date of receipt of requisite complete claim documents.

iii)           All exports falling under Category Silver shall be allowed duty drawback with fifteen (15) days from the date of receipt of requisite complete document:

iv)           Pending issuance of Certificate of Category, the drawback claims be in normal course and shall be processed as usual.

Signed by

 (MUNIR QURESHI)

Collector

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