GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (EXPORTS)
CUSTOM HOUSE, KARACHI.
NO. SI/SO/04/90-COL.L (EXP) Dated:24-04-1996.
STANDING ORDER NO. 04/1996 (EXPORTS)
In order to implement the provisions of C.G.O. No. 2 93 dated 29.02.1996, the following order are hereby issued for the compliance of all concerned
1. RESPONSIBILITIES OF CONCERNED OFFICIALS AT DUTY DRAWBACK RECEIPT COUNTER.
i) The concerned official will open and maintain a separate Register for the purpose of entry/of duty drawback claims filed by exporters or their clearing agents who intend to receive a payment through the banks. Such claims will be received in triplicate.
ii) On submission of such duty drawback claims endorsed for payment through banks, the counter official will verify that the documents received with the claims are in complete arc as follows:-
i) Application for export duty drawback
ii) Pre-receipted duty drawback blank payment order (in triplicate) as per format (Annex – A) duly signed showing name, place and date.
iii) Calculation sheet.
iii) B.C.A. / Bank Guarantee / Attested copy of L.C in case of exports made against letter of credit.
iv) Airways Bill / Bill of Lading / Postal Receipt Cross Border Certificate.
v) Customs Certified Invoice.
vi) Packing List (if any).
vii) Photostat copy of Exchange Bulletin showing rate (s) or its authenticated copy, prevailing on the day prior to the registration of the shipping bill.
viii) Quadruplicate copy of shipping bill bearing full postal address of exporter, National Tax Number, examination report and endorsement of customs.
ix) Undertaking in format (Annex-B)
v) If the documents are complete and in order, he will be acknowledge in writing, duly signed and stamped with date on the duplicate copy of the check list memo to the effect that the same have been received.
vi) In case of incomplete claims, the missing documents will be marked on the duplicate copy of the check list memo, duly signed and stamped with date, and returned to the exporter or clearing agent alongwith the claim immediately.
vii) The claims, complete in all respects (in triplicate) accepted of processing will be entered in the separate register and the computer system, and assigned a special serial number and forwarded to the concerned authorized Appraising Officer on the same day.
2. RESPONSIBILITY OF THE REBATE GROUPS.
i) The concerned authorized Officer will scrutinize the claims and put it up to the authorized sanctioning officer for sanction in the usual manner.
ii) The process of scrutiny / processing, sanctioning and dispatch shall be completed within 7 days but not later than 21 days of the filing of the claims.
iii) After sanctioning, such claims will be sent to the Accounts Section in the usual manner.
3. RESPONSIBILITY OF THE ACCOUNTS SECTION.
g) On receipt of the sanctioned claims, the officials of the Account Section will complete the necessary formalities as per usual procedure, but instead of payment of the duty drawback through the Customs Treasury, the original and duplicate copies of claims will be sent to the designated bank from where the Form ‘E’ was initially issued, and intimated by the exporter on the file.
h) The Accounts Section will dispatch the complete case (original and duplicate) with all the documents intact, duly page numbered, to the Manager of the designated bank through the approved private registered couriers on “to pay” basis. The complete triplicate copy of the file shall be kept for record.
i) Simultaneously, the Accounts Section will also send an intimation of sending the claims to the concerned exporter through courier on “to pay” basis.
4. RESPONSIBILITY OF AUDIT SECTION.
i) On return of the paid claims from the State Bank, the Audit Section shall conduct post-audit check of such claims.
ii) The post-audit will be completed within 30 days of the return of the claims.
iii) The Audit Section will then send the claims to Customs Revenue Audit for further post-audit.
iv) The Customs Revenue Audit will' return the claims within 30 days to Customs with their observation, if any, for further necessary action.
v) In case if any excess payment is found during post-audit by the Audit Section or by Customs Revenue Audit, the Assistant Collector, Incharge, Audit Section shall advise the State Bank of Pakistan within 365 days of the payment of duty drawback to the exporters for necessary debiting / recovery of the excess amount paid.
Standing Order No. 03/95 dated 31.12.1995 is hereby rescinded.
Signed by
(MIR FUAD)
Collector
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