Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to your letters C. No.09(15)STK-DTRE/Shazil/2006/13826
dated 01.12.2006 and C.No.09(15)STK-DTRE/Shazil/2006/6216 dated 07.03.02007 on
the subject noted above.
2. The case has been examined in the Board. It is clarified that under para
10 of Import Policy Order 2006, read with Rule 297(2)(b) of Customs Rules 2001 (DTRE
Rules) DTRE facility cannot be extended to banned and restricted items. Items falling
under PCT headings 3915.1000 and 3915.9000 appear in banned / negative list as well as
restricted items under Import Policy Order, 206 (Appendix-A and B of the Import Policy
Order, 2006). The items falling under PCT headings 3915.2000 and 3915.3000 are
restricted items (Appendix-B) under Import Policy Order ibid and therefore, cannot be
allowed import under DTRE scheme.
3. It is further clarified that under para 19(1) of Import Policy Order, 2006
read with Rule 296(1)(a) of Customs Rules 2001 (DTRE Rules), banned and restricted
items cannot be allowed import under DTRE scheme only with permission of Federal
Government / Ministry of Commerce. If M/s Shazil Pakistan (Pvt.) Ltd. want to import
the items under DTRE scheme, they may be advised to seek advance permission of
Government / Ministry of Commerce.
[Issued by the C. B. R, under the signature of Mr. M. Junaid Jalil Khan, Secretary (Duty
Remission & Drawback), addressed to the Collector of Sales Tax, (Audit) & copy to Collector,
LTU, Karachi/Lahore/ Gujranwala/ Faisalabad/ Rawalpindi/Peshawar, Collector of Customs
(Appraisement/Exports/Preventive/MCC/PQ/Lahore/Sialkot/Faisalabad/Rawalpindi/Peshawar),
Deputy Secretary (Policy), Ministry of Commerce, and M/s. Shazil Pakistan (Pvt.)Ltd.
47. 3915.2000
3915.3000
3915.9000
48. 3915.1000
3915.9000
Waste, parings and
scarp.
(i) of polymers of
styrene.
(ii) of polymers of
(iii) of other plastics (exc
luding polypropylene)
Waste, parings and scarp
of Poly Ethylene and
Poly Propylene.
Importable subject to certification from the
exporting country that all scarp being
exported does not include hazardous waste
as defined in Basel Convention. Customs
Authorities shall ensure strict compliance of
the condition.
Importable by industrial consumers for their
own use only subject to the following
conditions namely:-
(i) certification from the
exporting country that the scrap being
exported does not include hazardous waste
as defined in the Basel Convention on the
Control of Transboundry Movement of
Hazardous Wasts and their Disposal;
(ii) certification from the Pakistan
Council of Scientific and Industrial
Research (PCSIR) or an accredited
laboratory in Pakistan to the effect that the