GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
*****
Islamabad, the 5th March, 2009.
NOTIFICATION
(CUSTOMS)
S.R.O. 212(I)/2009. In exercise of the powers conferred by clause (c) of section 21 of the
Customs Act, 1969 (IV of 1969), and in supersession of its Notification No. S.R.O. 931(I)/2007, dated the
11th September, 2007, the Federal Board of Revenue is pleased to authorize repayment of
customsduties to the extent specified in column (5) of the Schedules below, paid on the importation of
the raw materials specified in column (1) of the said Schedules, used in the production or manufacture of
the goods specified in column (2) of those Schedules and exported during the period specified in column
(4) thereof, subject to the following conditions, namely:
(i) the manufactured goods are exported out of Pakistan and an application for
repayment of customsduties is presented to the proper officer of Customs within
two hundred and ten days of such exportation or within one hundred and eighty
days from the date of realization of foreign exchange as shown on Bank Credit
Advice issued in accordance with the current directive of the State Bank of
Pakistan; and
(ii) the exporter makes a declaration on the goods declaration filed under section 131
of the Customs Act, 1969 (IV of 1969) and on other export documents for his
claim for repayment of the customsduties paid on the imported raw materials
used in the production or manufacture of the goods being exported.
SCHEDULE I
Raw materials
imported

Goods produced or
manufactured

(1)

(2)

1. 840/1 Multifilament
woven.
2. Tackified knit nylon
6.6 (bead tap).
3. Natural rubber crumb
mix Tsr20.
4. Poly butadien
europrene Cis.
5. Chloro-butyl.
6. Sbr1502 cold rubber
non-staining.
7. Oil extd. Cold rubber
butadiene or styrene.

H.S. Code
(3)
4011.1000 4011.6100

1. Tyres of trucks, buses,

cars, jeeps or agricultural
tractor, all sizes.
4011.2010

4011.9200

4011.2090

4011.9900

(4)

Extent of
repayment of
customsduties
(5)

From
05.03.2009
onwards.

0.39% of the f.o.b.

value.

Period

SCHEDULE III
Raw materials
imported

Goods produced or
manufactured

H.S. Code

Period

(1)

(2)

(3)

(4)

1. Potassium chlorate. Match boxes (wood splint 3605.0000

matches).
2. Paraffin wax.
3. Red phosphorus.
4. Sulpher.
5. Boric acid.
6. Airth knite700
(kessil).
7. Potassium bicromate.

From
05.03.2009
onwards.

Extent of
repayment of
customsduties
(5)
1.49% of the f.o.b.
value.

8. Titanium dioxide.
9. Glue (adhesive).
10. Gum rosin.
11. Printing ink.
12. BOPP film.

SCHEDULE IV
Raw materials
imported

Goods produced or
manufactured

(1)

(2)

1.
Plastic moulding
2.
Low density
polyethylene (LDPE).
3.
High density
polyethylene (HDPE).
4.
Ethylene
copolymer.
5.
Polypropylene
(PP).
6.
Polypropylene
copolymers.
7.
Expandable
polystyrene.
8.
Styrene acrylonitrile
copolymers (SAN).

H.S. Code

(3)
1.
100% plastic goods 3916.1000 3923.4000
including packing materials 3916.2000 3923.5000
used in the goods meant for
export such as bottles, jars, 3917.1000 3923.9090
vials, containers, droppers
and the like.
3917.2100 3924.1000
3917.2200

3924.9000

3917.2310

3925.1000

3917.2390

3925.2000

3917.2900

3925.3000

9.
Acrylonitrile
butadiene styrene
(ABS).
10. Polyvinyl chloride
resin (PVC).

3917.3100

3925.9000

3917.3200

3926.1000

11. PVC non-plasticized.

3917.3300

3926.3000

Period
(4)
From
05.03.2009
onwards.

Extent of
repayment of
customsduties
(5)
Rs.3.14 per
kilogram.

12. PVC plasticized.

13. Polyvinyl acetate
(PVA).
14. Polyacetal resin.
15. Polycarbonate.

PVC moulding
compound.

3917.3910
3917.3990

3926.4010
3926.4020

3917.4000
3918.1000
3918.9000
3919.1010
3919.1020
3919.1030
3919.1090
3919.9010
3919.9090
3922.1000
3922.9000
3923.1000
3923.2100
3923.2900
3923.3010
3923.3090

3926.4030
3926.4090
3926.9010
3926.9020
3926.9030
3926.9040
3926.9050
3926.9060
3926.9070
3926.9091
3926.9099
9503.0010
9503.0020
9503.0030
9503.0090

2.
Plastic erasers made 3926.1000
of more than 50% content of
PVC moulding compound.

From
05.03.2009
onwards.

1.76% of the f.o.b.

value.

SCHEDULE V
Raw materials
imported
(1)

Goods produced or
manufactured

H.S. Code

(2)

(3)

Period
(4)

Extent of
repayment of
customsduties
(5)

1. Polypropylene.
2. Pigments
(masterbatch colours).

1. Plastic mats.

3926.9099

From
05.03.2009
onwards.

2.86% of the f.o.b.

value.

1. Natural rubber.
2. Reclaim rubber.
3. Carbon black.
4. Zinc oxide.
5. Stearic acid.
6. PBN (antioxidant).
7. Sulphur.
8. MBTS.
9. TMT accelerator.

2. Rubber mats.

4016.9100

From
05.03.2009
onwards.

0.37% of the f.o.b.

value.

3. Rubber carpeted mats.

4016.9100

From
05.03.2009
onwards.

0.24% of the f.o.b.

value.

SCHEDULE VI
Raw materials
imported

Goods produced or
manufactured

H.S. Code

Period

(1)

(2)

(3)

(4)

Extent of
repayment of
customsduties
(5)