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Amendments in the Export Oriented Units and Small and Medium Enterprises Rules, 2008

SRO 400(I)/2019Rules and amendments to rules

SRO 400(I)/2019 is a Customs SRO dated 21 March 2019, listed by FBR as "Amendments in the Export Oriented Units and Small and Medium Enterprises Rules, 2008".

FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.

Page 1

GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE

Islamabad, the 20th March, 2019.

NOTIFICATION
(CUSTOMS)

S.R.O. 400(I)/2019.- In exercise of powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990, section 40 of the Federal Excise Act, 2005 and section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Export Oriented Units and Small and Medium Enterprises Rules, 2008, namely:-

In the aforesaid Rules,-

(a) in rule 2, in sub-rule (1), in clause (f), after the expression "coal,", the expression "coke of coal, carbon blocks," shall be inserted;

(b) in rule 10, in sub-rule (1), in clause (a1), after the words "transfer of input goods from", the expression "the units operating under Notification No. S.R.O. 327(I)/2008, dated the 29th March, 2008 or DTRE Rules or" shall be inserted and after the words "Customs Bond to an", the word "other" shall be inserted; and

(c) for Appendix-VII, the following shall be substituted, namely:-

"APPENDIX-VII
[See rule 10(1)(a1)]

GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS

APPLICATION FOR TRANSFER OF GOODS FROM AN EXPORT ORIENTED UNIT, DTRE LICENSEE OR A CUSTOMS BOND TO AN EXPORT ORIENTED UNIT.

The Collector,
Collectorate of Customs,
Customs House______________.

I/We M/s ______________________________
intend to transfer the following goods from ______________________________
______________________________(Name, address & license No. of the EOU, DTRE, Customs Bond) to ______________________________

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______________________________(Name, address of EOU) for the purpose of ______________________________

Description G.D No. & Date Sales Tax invoice No. & date Quantity. Value in Rs. Total value (per unit) Duty & taxes rate (item wise) Total duty & taxes involved.
(1) (2) (3) (4) (5) (6) (7) (8)
Indemnity bond No. & date. Nature of further Processing, if required. Date on which Transfer is required. Date on which Transferred goods will be retrieved / exported Extent of value addition, if any.
(9) (10) (11) (12) (13)

Signatures with date ______________ Signature with date ______________
Name & Designation of consigner______________ Name & Designation of consignee______________

UNDERTAKING:

  1. I/We hereby declare that the information furnished by me/us is true to the best of my/our knowledge and belief.
  2. I/We would produce further documentary evidence in support thereof if and when called for.
  3. I/We also agree to abide by any such specific conditions as may be laid down from time to time.
  4. I/We also agree to inform the Collector or any officer authorized in this behalf of any change in the information provided in the application.

Date______________ Signature of the Applicant

(CEO Authorized Partner/Proprietor/Authorized Representative.".

[C.No.3(1)EP/2018.]

(Moeen Afzal Ali)
Secretary (Export Policy)

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