Sales Tax Instructions

Sales Tax Instructions, 2009
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Signature Signature Sig. of
Com. I/C
Auditor‘s
Ac/DC
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Name
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Signature
KPO‘s
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Feeding
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C.No.4(8-A)/2003-DTRE DATED: 11 TH MARCH, 2004
SUBJECT:-
REALIZATION OF EXPORTS PROCEEDS IN PAK RUPEES
AGAINST EXPORTS TO AFGHANISTAN UNDER DTRE
Please refer to your letter C.No.DSAO/248/2002, dated 21st November, 2003, on
the above subject.
2. CBR has examined the issue. It is clarified that the provisions of
paragraph 8 of the Export Policy & Procedure Order, 2000 are to be construed strictly in
accordance with the Government‘s established policy not to allow any tariff/tax
concession on exports or on inputs acquired for the manufacture of goods exported or to
be exported to Afghanistan and through Afghanistan to CARs if no foreign exchange is
remitted to the country. CBR is, therefore, of the view that DTRE scheme is not
applicable/available to exports made via land route or by air to Afghanistan or through
Afghanistan to CARs against Pak rupees. DTRE facility is available only if such exports
are made against irrevocable letter of credit or advance payment in convertible foreign
currency, besides fulfilling the other conditions of the Export Policy & Procedure Order,
2000 and the DTRE rules.
[Issued by the Government of Pakistan, Revenue Division, C. B. R. (Sales Tax & Federal
Excise Wing), Islamabad, under the signature of Mr. Iftikhar Qutab, Chief (DDS/DTRE),
addressed to the Director IOCO, Karachi and copy to all Collector, Sales Tax & Central Excise.]
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