Sales Tax Instructions

Sales Tax Instructions, 2009
verification of those contracts/orders,
which make the process very
cumbersome and time consuming.
verification of export contract/order
from abroad. Moreover, under the
provisions of sub-rule (4) of Rule,
297, a direct exporter can get DTRE
approvals on the basis of past
export performance without
furnishing an export contract/order.
10. For the manufacturers of identical
goods, inputs goods imported under one
DTRE approval may be allowed to be
used for another DTRE approval/export
order.
Under the provision of sub-rule (2)
of Rule 300 of DTRE Rules, 2001,
an exporter may transfer his duty
and tax free input goods to another
DTRE approved exporter of the
same goods. The input goods so
obtained shall be utilized as per
Rule, 298.
11. Can the DTRE manufacturer obtain
duty and tax free goods from private
bonded warehouse.
Yes. There is no bar on
procurement of approved input
goods from Bonded Warehouse
under DTRE Rules, 2001.
[Issued by the CBR, Islamabad under the signature of Mr. Nadir Khan Hoti, Chief
(TEPI) addressed to the Chairman Export Promotion Bureau, Karachi, Additional Secretary,
Ministry of Commerce, Islamabad, all the Collectors of Customs, Central Excise & Sales Tax,
President FPCCI, Karachi, Chairman APTMA, Karachi, Chairman Pakistan Hosiery,
Manufacturers Association, Lahore.]
********