Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the C. B. R., Islamabad, under the signature of Dr. Kamal Azhar Minhas,
Secretary (ST-L&P), addressed to all Collectors of Sales Tax.]
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C. NO. 4(7) DTRE/2003 DATED 17 TH DECEMBER, 2003
SUBJECT:- REQUEST FOR TRANSFER DUTY AND TAXES FREE INPUT
UNUTILIZED GOODS FROM DTRE APPROVAL OF THE
SAME EXPORTER.
Please refer to your letter No. Cus/DP/ DTRE-3/S V.G.M/03/1889 dated 7 th
November, 2003, on the subject. The issue has been examined in CBR and it is clarified
that:-
(i)
(ii)
DTRE approved exporter may be allowed to use his duty and tax free
imported inputs for his new DTRE approval, if his previous approval has
been terminated due to cancellation of export order.
He can also be allowed to use his such inputs for new DTRE approval if
such inputs have been rendered surplus for any valid reasons like
quantitative reduction in export order, or partial non-performance of the
contract due to factors beyond human control, etc.
2. Should there be any case where waiver of surcharge payable under
DTRE scheme is warranted, the Collectorate will refer such case to CBR stating all the
relevant facts of the case and Collector‘s specific recommendation.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Iftikhar Qutub, Chief
(DDS/DTRE), addressed to the Collector, Collectorate of Customs, Peshawar. Copy with a copy
of the Collector of Customs, Peshawar‘s above quoted letter to the Collector, Collectorate of
Customs (Appraisement/ Preventive/ Exports), Port Bin Qasim, Karachi, the Collector,
Collectorate of Customs, Sales Tax & Central Excise, Lahore/ Faisalababd/ Sambrial Dry Port/
Peshawar/ Rawalpindi, the Collector, Collectorate of Customs, Sales Tax & Central Excise,
Multan/ Hyderabad/ Quetta, the Collector, Collectorate of Customs, Sales Tax & Central Excise,
Peshawar/ Rawalpindi, Gujranwala/ Faisalababd/ Lahore, the Collector, Collectorate of
Customs, Sales Tax & Central Excise (Headquarters/ Audit/ Enforcement), Karachi and the
Director, Duty Suspension, Audit / Input Output Co-efficient Organization, Custom House,
Karachi.]
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