GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (EXPORTS)
CUSTOM HOUSE, KARACHI.
NO. SI/MISC/47/2000-EXP.HQR. Dated: 30.06.2000
PUBLIC NOTICE NO. 04/2000 (EXPORTS)
SUB: PROCEDURE FOR PAYMENT OF 70% DUTY DRAWBACK CLAIMS WITHIN 24 HOURS.
Duty drawback (Claim payment) - Rules 1998 have been amended vide SRO 38(l)/2000 dated 17.06.2000 and it has been decided if the exporter so opts 70% of the claimed amount of duty drawback shall be paid within 24 hours subject to submission of correct and complete claims documents and the rest 30 amount shall be paid within 30 days after through scrutiny and verification.
2. Central Board of Revenue has issued Customs General Order No. 14/2000 dated 29.06.2000 whereby following instructions for expeditious payment of duty drawback claims have been issued.
I. The claim filed under sub-rule (4) of Rule 4 of Duty Drawback (Claim payment) Rules, 1988 shall bear the following endorsement on top corner of the claim:-
“Duty Drawback claim under sub-rule (4) of Rule 4 of SRO 905(l)/98 dated 12.08.1998 by M/s___________________.”
II. Duty drawback claim filed under sub-rule (4) of Duty Drawback (Claim Payment) Rules, 1998 shall be supported by documents such as:-
i) Quadruplicate copy of bill of export/shipping bill containing customs examination reporter, mate receipt and bearing complete postal address of exporter and National Tax Number.
ii) Bank Credit Advice in case of non-submission of bank credit advice, a bank guarantee shall be submitted in lieu thereof. In absence f either the bank credit advice or bank guarantee, bank attested copy of L.C. shall be submitted in case of export made against letter of credit.
iii) Airway bill, Bill of lading.
iv) Customs Certified Invoice.
v) Packing list if any
vi) Calculation sheet.
vii) Proforma of rebate payment orders.
3. The claim shall be clearly marked as mentioned in para 2(i) above.
4. All documents as listed in para 2(ii) above shall be attacked with the claims.
5. Two separate Duty Drawback Payment Order (D.D.P.O) shall be prepared and submitted along with the claim. One D.D.P.O. shall be marked as “Provisional Sanction of 70% duty drawback ”and shall indicate the 70%of the claimed amount along with other necessary details. Second D.D.P.O. shall be for an amount equal to 30% of the claims amount and shall be marked as “Final Payment of 30% Duty Drawback” along with other requisite details. Incomplete objectionable claim shall not be received at the counter appraiser shall return it to the exporter or their representative with the objection inscribed on the front of the quad copy of the shipping bill.
6. At the end of calculation sheet which is invariably attached with the claimed amount shall be indicated separately.
7. Each claim shall be submitted to the Appraising Officer of the concerned Group who shall be available on Registration Counters. The A.O. shall check that all the required documents are attached with the claim and are in order in all respects. In case all the requisite documents are in order the A.O. shall initial/sign all the relevant documents which he normally does while processing the claim and hand over the claim to clerk for registration only claims with documents be given, to clerk b the Appraiser for registering the duty drawback claim.
8. After registration the claim shall directly be sent to the concerned sanctioning officer who shall sanction the claim provisionally and sign on the D.D.P.O. meant for 70% Provisional Payment. Thereafter, the claim shall be sent to Accounts/Treasury Section where cheque will prepared and dispatched on the same day through courier.
9. After issue of cheque for 70% Provisional Payment, the claim file shall be sent to the concerned group for thorough scrutiny and processing and the remaining admissible amount shall be paid within 30 days of the filing of the claim and the duty drawback shall be finally sanction on the D.D.P.O. submitted for final payment of 30% claimed amount and sent to Accounts Treasury for Payment.
Signed by
(MUNIR QURESHI)
COLLECTOR
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