GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (EXPORTS)

CUSTOM HOUSE, KARACH. 

NO.SI/MISC/02/2000-ER-IV.                                                       Dated: 04-11-2000

PUBLIC NOTICE NO: 05/2000 (EXPORTS)

Subsequent to fulfillment of export order, most of the manufacturers-cum- stockiest are left with some quantity of goods which are described as stock lot / job lot. No duty drawback was being paid on the export of stock lot/job lot goods and the exporters were demanding payments of duty drawback on export of such goods.

2.         The matter has been examined in consultation with Central Board of Revenue, C.B.R. has ruled vide its letter C.No. 3(136) Rebate/97 dated 01-03-2000 and C. No. 3(136) Rebate/97 dated 11.10.2000 that duty drawback claims on stock lot/job lot goods may be entertained on cases exported as on or after 01-03-2000. Board has also directed that it has to be ensured by the Collectorate that such stock lot / job lot goods are not over-invoiced for obtaining duty drawback

3.         Some instances have been reported where exporters do not declare stock lot / job lot goods on export documents due to which proper valuation is not possible and goods are detained.

4.         In order to streamline the procedure regarding export, valuation and payment of duty drawback on stock lot / job lot goods. Board has clarified the issue of self-defined stock lot goods wide its letter C- No. 3(97)/Rebate/98 dated 14-09-2000 addressed to the Towel Manufactures Association of Pakistan. It is notified for general information that following formalities shall be completed at the time of export:-

i)          All export documents dealing with stock lot / job lot or irregular quality be endorsed as such, in addition to the normal declaration.

ii)         The definition of job lot/stock lot goods as contained in CGO-6/1984 dated 03-03-1984 shall strictly be followed.

iii)        Criteria for value check as laid-down in CGO-6/1984 dated 03-03-1984 shall be followed mutates mutandis.

iv)        Duty drawback will be admissible on stock lot / job lot goods which were exported on or after 01-0-2000.

5.         Violation of any of the aforesaid shall be treated as mis-declaration and shall attract relevant provisions of the Customs Act, 1969.

Signed by

(MUNIR QURESHI)

Collector

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