KARACHI: The Federal Board of Revenue (FBR) has made it mandatory that after filing of Goods Declaration (GD), 20 percent consignment of transit goods will be weighed and scanned at the relevant office of departure, and consignments can also be examined at the port of entry.

Through amendments in Custom Rules 2001 vide SRO 637(I)/2015, the FBR has made it mandatory that after filing of GD, 20 percent consignments of transit goods shall be weighed and scanned subject to the availability of scanner and weighbridge at the relevant office of departure. Where scanning is not possible, such as in case of oversized, bulk and break-bulk cargo, such goods may be examined, if required. In case any discrepancy is noticed during scanning, the same shall be marked for examination subject to approval from respective Assistant Director or Deputy Director.

The Board has also authorized Chief Collector of respective jurisdiction to extend the period during which a DTRE user is required to utilize the input goods in manufacturing and export of output goods.

A Duty & Tax Remission for Export (DTRE) user is entitled to procure without payment of sales tax locally manufactured input goods and duty drawback is admissible in respect of duty paid input goods used in the manufacture of exportable goods.

These input are required to be utilized in the manufacture and export of output goods within 12 months from the date of approval of DTRE application. However, the Chief collector of respective jurisdiction vide SRO 637(I)/2015 has been authorized to extend the said period in cases of exceptional circumstances.