KARACHI: The Federal Board of Revenue (FBR) has directed Pakistan Customs to dispose of the pending duty drawback claims on manicure, pedicure sets or instruments.
The FBR in its directives noted that the matter had been examined in the Board and it was clarified that the scissors (like tailor scissors etc.) other than surgical, medical, dental, veterinary are covered under Schedule XV of SRO 211(I)/2009 amended vide SRO 96(KE)/2010 for duty drawback purposes.
Hence, MCCs have been advised to dispose of the pending duty drawback claims to the extent of 4.86 percent of the freight on board (FOB) value from September 15, 2010.
The repayment of customs duties is authorized on stainless/carbon steel, stainless steel screw, emery powder, emery grain, granules or flakes gloss powder, electrolyte salt, electro plating polishes, satin finishing wheel, carbon steel screws and nickel anode imported for manufacturing/production of surgical, medical, dental, veterinary, manicure, pedicure sets or instruments including nail files, medical and surgical laboratory sterilizers and ovens, scissors razors and razor blades, components, parts and accessories thereof duly finished in all sizes and designs.
It may be mentioned here that SRO 211(I)/2009 authorized repayment of customs duties to certain extent paid on the importation of raw materials used in the production or manufacture of the goods that are exported.
Provided, the goods are exported out of Pakistan and an application for repayment of customs duties is presented to the proper officer of Customs within 210 days of such exportation or within 180 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 the exporter makes a declaration on the goods declaration filed under section 131 of Customs Act 1969 and on other export documents for his claim for repayment of the customs duties paid on the imported raw materials used in the production or manufacture of the goods being exported.