Sales Tax Instructions

Sales Tax Instructions, 2009
Reference from Collector
(Exports)
21. 3(4)/2002-TEPI 20-01-2004 Extension of expiry dated
under DTRE approval
54-55
AS ON 20-01-2004
DTRE-RELATED MATTERS ALREADY CLARIFIED BY CBR
(1) Variations up to 10% in the declarations in the DTRE applications regarding input goods,
input output ratios and wastages are acceptable.
(2) Substitution of export contracts for DTRE purpose allowed.
(3) Trims and accessories are covered under the definition of input goods.
(4) A registered person can simultaneously operate under DTRE scheme and under normal
GST system.
(5) Exporter can get two or more DTRE approvals simultaneously for the same or different
product.
(6) Exporters can simultaneously get past performance-based DTRE approvals as well as
contract-based DTRE approval for the same or different product.
(7) Procurement of input goods allowed from private as well as public bonded warehouse
excluding diplomatic bonds.
(8) Facility of DTRE extended on same-state goods such as molasses, raw hides/skins and
ginned-cotton.
(9) Domestic supplies against international tenders for projects executed in Pakistan are
entitled to DTRE facility.
(10) Utilization of left-over/surplus goods for new DTRE approvals has been allowed.
(11) Collector of Customs has been authorized to grant DTRE approvals instead of Additional
Collector.
(12) Jurisdiction for adjudication of DTRE contraventions has been defined.
(13) Furnace oil used in the generation of electricity for consumption in the production of
goods exported under DTRE scheme included in the definition of input goods.
(14) Grant of consolidated approvals for indirect exporters having multiple supply orders has
been agreed in principle (instructions will follow).
(15) Till software is prescribed by CBR, manual record allowed to be maintained by registered
persons making zero rated supplies to DTRE approved exporters.