GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
*******

Islamabad, the 29th March, 2008

NOTIFICATION
(CUSTOMS/SALES TAX/FEDERAL EXCISE7[/INCOME TAX])

S.R.O. 327(I)/2008.- In exercise of the powers conferred by section 219 of the

Customs Act, 1969 (IV of 1969), Section 50 of the Sales Tax Act, 1990, 7[omitted]
section 40 of the Federal Excise Act, 2005, 7[section 148 of the Income Tax Ordinance,
2001 (XLIX of 2001),] the Federal Board of Revenue is pleased to make the following
rules, namely:-

THE EXPORT ORIENTED UNITS AND SMALL

AND MEDIUM ENTERPRISES RULES, 2008

1. Short title, application and commencement - (1) These rules shall be called
the Export Oriented Units and Small and Medium Enterprises Rules, 2008.

(2) These rules may be applicable only to the units licensed as export
oriented units which are registered as manufacturers-cum-exporters under the Sales
Tax Act, 1990, and the rules made thereunder,

(3) These rules shall come into force at once.

2. Definitions- (1) In these rules, unless there is anything repugnant in the

subject or context,-

(a) “Acts” means the Customs Act, 1969 (IV of 1969), the Sales Tax Act, 1990
and the Federal Excise Act, 2005;

(b) “analysis certificate’ means a certificate issued by the Collector of Customs

under rule 9;

(c) 6[“Collector”, in relation to an export oriented unit, means the Collector of

Customs in whose jurisdiction the place of business or manufacturing unit
of the EOU applicant, duly registered under the Sales Tax Act, 1990, is
located];
(d) “export oriented unit” includes a small and medium enterprise and means a
manufacturer having in-house manufacturing facility located in the tariff
area of Pakistan and licensed as such by the Collector under rule 3, and
exporting -,

(i) At least 80% of its production to other countries 5[, inclusive of

upto 20% supplies for exports against securities to the
satisfaction of Collector concerned or upto 20% supplies for local
consumption on payment of leviable duties and taxes], if
established before 1st July, 2007; 1[omitted]
(ii) 100% of its production to other countries 5[, inclusive of upto
20% supplies for exports against securities to the satisfaction of
Collector concerned or upto 20% supplies for local consumption
on payment of leviable duties and taxes,] if established on or
after 1st July, 2007, and licensed by the Collector of Customs
under rule 3; 1[or
(iii) 50% of its production as an engineering unit (as certified by the
Engineering Development Board) to other countries for the first
three years and after that 80% of its production to other
countries.]

(e) “import” in relation to an export oriented unit means import from abroad
and includes goods introduced into an export oriented unit from the tariff
area;

(f) “input goods” means all goods 3,4 [ ] whether imported or procured locally
by an Export Oriented Unit from the tariff area such as raw materials,
accessories, sub-components, components, assemblies, sub-assemblies
used in the manufacture of out put goods as approved by the Collector in
the analysis certificate;

(g) “licensee” means any person or firm to whom license is granted under rule
3;

(h) “manufacture” means any process incidental or ancillary to the completion

of output goods manufactured under these rules;

(i) “manufacturer” means any person engaged in the process of manufacture

and duly authorized to do so under these rules;

(j) “output goods” means any goods manufactured under these rules for
export to any destination outside Pakistan;

(k) “tariff area” means any area in Pakistan outside the limits of an export
oriented unit; and
 (l) “vendor” means a person to whom input goods are provided by the Export
Oriented Unit for partial manufacturing or further processing towards the
manufacture of output goods.

(2) All other words and expressions used, but not defined herein, shall have
the same meanings as are assigned to them in the Acts.

3. Licensing.- (1) Any person or firm desirous of establishing or operating an

export oriented unit shall apply to the Collector 2[of Customs having jurisdiction in
which the unit is registered under the Sales Tax Act, 1990, and in case there are more
than one unit of a proprietor, he shall apply to the Collector of Customs where the
head office of applicant is registered under the Sales Tax Act, 1990] in the form set out
in Appendix-I , along with the following documents, namely:-

(a) The site plan of the proposes export oriented unit indicating the location of
the premises and the details of the total area, covered area and
manufacturing area and separate storage areas for manufactured goods,
factory rejects and wastages;

(b) National Tax Number certificate;

(c) banker’s certificate, directly forwarded by the bank to the Collector in a

sealed envelope, regarding financial transactions of the applicant during the
last two years;

(d) Memorandum and Articles of Association in the case where the applicant is
registered under the Companies Ordinance, 1984 (XLVII of 1984), or
partnership deed if it is a partnership firm;

(e) Copy of the national identity card of owner and directors of the company;

(f) general bond 2[equal to the amount of duty and taxes] in the form set out
in Appendix-II;

(g) Lease or tenancy agreement with the written permission from the landlord
to use the premises as an export oriented unit for a period of at least two
years;

(h) Certificate from supplier of fire fighting equipment installed in the premises
regarding its validity date;

(i) Comprehensive insurance policy covering all risks such as fire, burglary,
riots, strikes, malicious damage and allied perils, issued by an insurance
company having paid up capital not less than Rs.120 million, registered with
 the Controller of Insurance, Ministry of Commerce, in the sum equal to the
maximum face value of proposed license, covering the total amount of the
customs-duties, federal excise duty, sales tax and any other tax leviable on
the imported goods or locally procured goods, in an export oriented unit;

(j) An undertaking by an insurance company duly approved by the Controller

of Insurance, Ministry of Commerce, on the stamp paper undertaking that-

(i) Full premium under the aforesaid insurance policy has been duly
received;
(ii) In case the licensee does not make the required stock declaration in
time, the company shall immediately inform the Collector; and
(iii) Breach of warranty by the licensee or non-compliance or omission
of any nature by the licensee shall not prejudice any claim lodged by
the Collector;

(k) recommendations of the relevant representative trade association, or

Chamber of Commerce and Industry, or Trade Development Authority of
Pakistan; and

(l) details of the type of machinery installed.

(2) On receipt of an application along with the documents prescribed in sub-

rule(1), the Collector after such verification as he deems necessary, may issue a license
within seven days of such verification, to the applicant to operate an export oriented
unit.

(3) The verification under sub-rule (2) shall be carried out within seven working
days of the receipt of complete application along with all required documents except
where the applicant is himself responsible for the delay.

4. Cancellation of license.- The license may be cancelled by the Collector on

conviction of the licensee for any offence under any of the Acts or non-utilization of
the license during the last twelve months or for violation of any of the conditions
specified in the license or on the request, in writing, by the licensee.

5. Suspension of license.- (1) Pending consideration whether or not a

license be cancelled under rule 4, the Collector may suspend the license if he is of the
opinion that it is expedient to do so and the reasons thereof shall be recorded in
writing by him.

(2) In a case referred to in sub-rule (1), the reasons to show cause shall be
communicated to the licensee within seven days of such suspension.
6. Revalidation or revival of license.- The license shall be issued for a period of
two years and the same shall stand revalidated for a further period up to two years by
the Collector on the request of the licensee provided the Collector is satisfied that no
action under the Acts is pending against the licensee and the licensee has duly
submitted a revalidated insurance policy for a further period of two years and the
changes, if any, in the documents furnished under rule 3.

7. Transfer of ownership or title.- The licensee shall not be allowed to

transfer the ownership or title of an export oriented unit unless all outstanding
customs-duty, federal excise duty, sales tax and other taxes are paid and all other
liabilities are discharged.

8. Premises of the export oriented unit.- (1) The licensee shall either
own the premises of the export oriented unit (hereinafter referred to as “premises”) or
have a lease thereof in his name for the period for which the license is sought to be
issued, subject to the minimum period prescribed under clause (g) of sub-rule (1) of
rule 3.
(2) The premises shall be used only and exclusively for the Export Oriented Unit
2[The unit shall be allowed to avail license either under Chapter XV of the Customs

Rules, 2001 or these Rules at one time].

(3) The premises shall have clearly earmarked area for storage of imported goods.

(4) The manufacturing area and separate stores for imported and locally procured
input goods as well as finished goods, rejects and waste, shall be clearly earmarked in
the premises.

(5) The premises shall be located on an independent area having an independent

entry or exit from a public area, having no other entry or exit and independent of such
premises which are not covered under these rules:

Provided that in exceptional circumstances, to be explained by the

licensee, in writing, the Collector may approve the premises otherwise with or
without any conditions or restrictions as he may deem fit to impose.

9. Analysis certificate for goods to be manufactured in an export oriented unit.-

(1) The licensee shall apply to the Collector, within seven days of import of input
goods, for issuance of any analysis certificate as set out in Appendix-III showing the
input and output ratio of input goods viz-a-viz output goods along with wastages.

(2) The Collector or the officer authorized by him in this behalf, shall after such
verification as he deems necessary, or after getting inputs from the input output co-
efficient organization (IOCO), or as the case may be, the Engineering Development
Board (EDB), in this regard, issue an analysis certificate within thirty days of receipt of
such application, showing the actual quantity of input goods used and wastage
occurred in the manufacture of one unit of output goods.
(3) One copy of the Analysis Certificate shall be given to the licensee and one copy
shall be retained in the Collectorate.

(4) Analysis certificate shall not be required for every consignment or input goods
if input goods and output goods are the same for which analysis certificate has already
been issued. However, a separate analysis certificate shall be applied for and issued
where there is a change of output goods or their input goods.

10. Procurement, manufacture, export and removal of goods by a licensee

of an Export Oriented Unit.- (1) The input goods for production of output goods
according to the specification approved in the analysis certificate shall be procured by
the licensee in any of the following manners, namely:-

(a) the input goods may be imported by the licensee without payment of
7[customs duty, sales tax, federal excise duty and income tax] after

declaring on the goods declaration that such input goods are being
imported for export oriented unit for manufacture of export goods. The
amounts of 7[customs duty, sales tax, federal excise duty and income tax]
involved on clearance of imported input goods shall be secured by the
Collector of the importing station against indemnity bond and post-dated
cheque as set out in Appendix-IV;

(b) The local input goods liable to sales tax shall be supplied to the licensee
against a zero rated sales tax invoice;

(c) The local input goods liable to federal excise duty shall be supplied to the
licensee against a zero-rated invoice;

(d) The licensee may procure customs or federal excise duty-paid input goods
manufactured locally for production of output goods and the licensee shall
be entitled to payment of drawback of such duties, worked out on the basis
of standard customs and/or federal excise duty drawback notifications,
provided that the f.o.b. value for claiming such drawback, shall be the value
excluding the duty-free value of input goods imported under these rules; or

(e) The exemption from customs-duty, sales tax and federal excise duty,
granted under the Board’s Notification No. S.R.O326(I)/2008, dated the 29th
March, 2008, shall also be applicable to plant, machinery, equipment and
apparatus, including capital goods to be used solely within the limits of an
Export Oriented Unit 2[:]

2[Provided that plant, machinery, equipment and apparatus including

capital goods imported for an Export Oriented Unit shall be retained for a
period of ten years from the date of importation.
 Provided further that the disposal of plant, machinery, equipment and
apparatus before the expiration of ten years shall be subjected to following
reduced rates of duty and taxes leviable at the time of importation,
namely:-

Disposal Period Duty and Taxes

(i) If sold or otherwise disposed of before the Full

expiration of five years from the date of
importation.
(ii) If sold or otherwise disposed of after five and 50%
before seven and half years from the date of
importation.
(iii) If sold or otherwise disposed of after seven and 25%
half years and before ten years from the date of
importation.
(iv) If sold or otherwise disposed of after ten years 0%”;
from the date of importation.

(2) The record of input goods, manufactured goods and output goods exported
shall be maintained in the form as set out in Appendix-V to these rules, one copy of
which shall be submitted to the Collector before the tenth day of the following month.

(3) The export of output goods shall be made against the goods declaration for
export, prepared by the licensee and endorsed as “Export from Export Oriented Unit”.

(4) The licensee of export oriented unit may exercise his option to get the finished
goods meant for export examined by an official of customs either in the export
oriented unit or at the port and quadruplicate copy of the goods declaration for export
shall bear the examination report of the official of customs accordingly.

(5) The licensee may remove input goods out of his premises for partial
manufacture or processing by the vendor after intimating the Collector or the officer
authorized by him, in this behalf, in the form as set out in Appendix-VI to these rules:

Provided that in case the manufacturing process performed by the vendor is

liable to sales tax and/or federal excise duty, the processed goods shall be returned to
the manufacturer in such manner as if these were exported without payment of sales
tax and/or federal excise duty:

Provided further that the output goods may be removed directly for export
from the vendor to the customs-station.

(6) The factor rejects or output goods not conforming to the export standards shall
be allowed disposal in the local market as per provisions of the Import Policy Order, for
the time being in force, after filing of goods declaration for home consumption by the
licensee:

Provided that the factory rejects shall be allowed removal by an officer of

customs not below the rank of an Assistant Collector, at the appraised value and
customs- duty, sales tax and federal excise duty shall be levied as if the said material
had been imported into Pakistan in that condition.

11. Remission of customs-duty, sales tax and federal excise duty to a licensee of
an Export Oriented Unit.- Subject to the satisfaction of the Collector, the customs-
duty, sales tax and federal excise duty, if any, may be remitted in full or in part, as the
case may be, in the following cases, namely:-

(a) When the input or output goods are damaged or destroyed by unavoidable
circumstances or for causes beyond the control of the licensee; or

(b) When the wastage of input goods, as determined in the Analysis Certificate,
is destroyed; or

(c) When goods procured are bona fide samples drawn under these rules or
samples for study, testing or design; or

(d) When the input goods or output goods, which are rendered unfit for
consumption or sale, are destroyed in the manner as determined by the
Collector.

12. Utilization period of input goods.- The input goods acquired under these
rules shall be utilized in the manufacture and export of output goods within two years
from the date of their import or as the case may be, local purchase:

Provided that the said period may be extended by the Board in cases of
exceptional circumstances.

13. Disposal of input goods or output goods in exceptional circumstances.-

Notwithstanding anything contained in sub-rule (4) of rule 14, a licensee may, with the
permission of Collector, in case of licensee’s inability to manufacture and export
output goods for reasons beyond his control, dispose of input or output goods within
the utilization period mentioned in rule 12 in the following manner, namely:-

(a) Return to the person who had supplied the input goods; or

(b) Sale, by a licensee to another licensee for export.

14. Monitoring and audit of an export oriented unit.- (1) The licensee shall
arrange or install in his export oriented unit such online automated system to record
and display details of input goods, manufactured goods and output goods exported,
besides inventory position on daily basis as may enable the Collector to monitor all the
activity being done by him.

(2) The liability of a licensee to pay duty and taxes under a security instrument
furnished by him under these rules, shall not be discharged unless post-exportation
audit is carried out and completed to the satisfaction of the Collector at the end of
every financial year.

(3) Such post-exportation audit shall be conducted by the Collector of Sales Tax
and Federal Excise, in whose jurisdiction the licensee is registered under the Sales Tax
Act, 1990. Necessary data of imported and locally procured input goods, manufactured
goods, output goods and other relevant information of the licensee related to the
financial year, required for the post-exportation audit, shall be provided by the
Collector to the Collector of Sales Tax and Federal Excise having jurisdiction.

(4) The Collector of 2[Customs] Sales Tax and Federal Excise having jurisdiction
shall also, at the time of post-exportation audit prescribed under sub-rule (2), confirm
or otherwise the annual quantum or percentage of annual production exported by the
export oriented unit, as prescribed under clause (d) of sub-rule (1) of rule 2.

(5) Where, as a result of post-exportation audit, prescribed under sub-rule (2), it is

found that the quantum or percentage of annual production of the Export Oriented
Unit has not been in accordance with the conditions prescribed under clause (d) sub-
rule (1) of rule 2 or there arises any other discrepancy, irregularity or any violation of
the provisions of these rules or any other law applicable in this behalf by the licensee,
the Collector shall initiate proceedings for the recovery of leviable duties and taxes,
besides penal action under the relevant provisions of the Acts;

Provided for reasons to be recorded, in writing, the Collector may order for
audit, to be carried out at any time during the year but before the expiration of the
financial year.
 APPENDIX-I
[See Rule 3(1)]

APPLICATION PROFORMA FOR REGISTRATION AS AN EXPORT ORIENTED UNIT.

I/We intend to operate an Export Oriented Unit in the name and style of

It is requested that a license for Export Oriented Unit may be granted to me / us.

A. GENERAL INFORMATION.
1. Name of the Export Oriented Unit

A. Address where Unit is located

B. Mailing Address, if different from above.

C. Contacts
Telephone No. Fax No. E-mail

Name of CEO______________ Name of Operating

Executive
__________________________
__________________________
Cell No. of CEO Cell No. of Operating
Executive

3. NTN Sales Tax Registration No.

4. Status of Business:
Sole Partnership Company
(With Registration Details) (With Registration details)
Proprietorship
(Tick the relevant)
5. Particulars of Directors
Name
_____________________________________________________________________________

NTN CNIC

Name
_____________________________________________________________________________

NTN CNIC

Name
_____________________________________________________________________________

NTN CNIC
Name
_____________________________________________________________________________

NTN CNIC
Please attach attested copies of NTN and CNICs
6. Data about operation:

(i) Nature, type and estimated annual value of the imported input goods:
________________________________________________________________

(ii) Nature, type and estimated annual value of locally procured input goods:
_______________________________________________________________
(iii) Total storage area for imported and locally procured input goods:
_______________________________________________________________

(iv) Nature, type and estimated annual value of output goods:

________________________________________________________________
(v) Details of the sister concern(s) of the applicant’s firm, if any:
________________________________________________________________
--------------------------------------------------------------------------------------------------------
(vi) Details about bonded warehouse(s), including manufacturing bond(s), if any,
licensed to the applicant:
________________________________________________________________
-------------------------------------------------------------------------------------------------------
(vii) Details of the license(s) revoked, if any, or the penalties imposed on the
licensee, if any:___________________________________________________
------------------------------------------------------------------------------------------------------
(viii) Banks (with branch address(es) with which the business will be carried in
connection with the proposed Export Oriented Unit.
________________________________________________________________
------------------------------------------------------------------------------------------------------
7. Goods manufactured and exported (output goods) inlast two years:-

Years Goods Manufactured Exported (Rs) %age of goods

Description (Rs) exported Vs.
goods
manufactured

B. UNDERTAKING
1. I/We hereby declare that the information furnished by me/us is true to the best of
my/our knowledge and belief.

2. I/We would agree to abide by any and specific conditions as may be laid down from
time to time.

3. I/We also agree to inform the Collector or any Officer authorized in this behalf, of any
change in the information provided in this application.

4. I/We have enclosed all documents required.

5. I/We undertake to furnish any further information or document as may be required

for consideration of this request.

Date:_____________________ Signature of the Applicant________________

(CEO / Authorized Partner/Proprietor/

Authorized Representative)

For Office use only

Remarks of Assistant Collector/Deputy Collector after examining the case and

visiting the premises.

Date: ______________ Signature & Stamp______________________

Remarks of Additional Collector

Date: ______________ Signature & Stamp______________________

Orders of the Collector

Date: ______________ Signature & Stamp______________________

Date of Issue Date if expiry_______________________

 APPENDIX-II
[See Rule 3(1)(f)]
GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS
_______________________

BOND

I/we M/s.______________________________________________________________,
jointly and severally bound to the President of Pakistan in the sum equal to the Rs. _________
(Rupees _________________________ only) to be paid to the President of Pakistan for which
we jointly and severally bind ourselves and our legal representatives.

The conditions of this bound are that:-

If M/s._________________________________________________________________,
or their legal representatives shall observe all the provisions of the Acts, and the rules made
thereunder in respect of such goods to be imported for use in the Export Oriented Unit under
the provisions thereof.

And if the said M/s______________________________________________________,

or their legal representatives shall pay to the appropriate officer of Customs at the Customs
House, ______________ all dues, charges, surcharge or other lawful charges on the goods,
which shall be demanded on the said goods or on account of penalties incurred in respect of
them, within the prescribed period or within such further time as the Federal Board of
Revenue or the Collector may allow in this behalf together with surcharges on every such sum
at the discretion of the appropriate officer.

And that the amount demanded as a result of short recoveries discovered by the audit
at a later stage will be deposited on receipt of notice thereof.

And if within the terms so fixed or allowed, the said goods or any portion thereof
having being removed from the said Export Oriented Unit for the home consumption or re-
exportation by sea, land or air, the full amount of all duties and taxes, warehouse dues, rent or
other lawful charges, penalties and surcharges demandable as aforesaid shall be first paid on
the whole of the said goods. This obligation shall be void. Otherwise on breach or failure in the
performance of any part of this condition the same shall be in full force.

Signature and Seal:

___________________________
Name
_____________________________________________________________________________

NTN CNIC

Witnesses.
1.___________________________________ 2._______________________________
___________________________________ _______________________________
 APPENDIX-III
[See Rule 9(1)]
GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS
_______________________

ANALYSIS CERTIFICATE

C.No.___________________________ Date:__________________

1. Name of the Export Oriented Unit

License No.

2. Address where Unit is located.

Mailing address, if different from above.

3. NTN Sales Tax Registration No.

4. Detailed specifications of the output goods to be manufactured:

______________________________________________________________________
______________________________________________________________________
______________________________________________________________________

5. Details of the input goods to be used for the manufacture of output goods:
S.No. Input Goods Per Unit Wastage
Requirement
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(vii)
(viii)
(ix)
(x)

6. Average per unit cost of input goods_______________________________________

7. Average incidence of duties and taxes______________________________________

8. Average per unit value of output goods_____________________________________

9. Any special instructions__________________________________________________

Prepared by
Name & Designation Signature and seal
Signature and Seal

Countersign by Signature and seal

Name & Designation
Signature and Seal
 APPENDIX-IV
[See Rule 10(1)(i)]
GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS
_______________________

INDEMNITY BOND
(ON APPROPRIATE STAMPED NON-JUDICIAL PAPER)

This deed of indemnity is made on the _____________________ day of ________

20______ between M/s___________________________________________________ who
have registered office at ______________________________________________ (hereinafter
called the licensee which means and includes their successors, administrators, executors and
assignees) of the one part and President of Pakistan through the Collector of Customs)
______________ (hereinafter called “the Collector”) of the other part:

WHEREAS, the Collector has allowed us to remove goods under this BOND, we shall
pay on demand all duties, taxes, drawbacks, repayments, rebates and refunds, not levied or
paid under the rules, on the procurement of input goods which are not accounted to the
satisfaction of the Collector and to pay any penalties imposed by the Collector/adjudicating
officer for violation of these rules or the Acts;

NOW, THESE PRESENT WITNE4SS that in pursuance of this BOND the licensee
M/s._______________ hereby agree to indemnify the said Collector for loss of revenue to the
extent of Rs.__________ (Rupees__________________) and also against costs and expenses
which may be incurred by the Collector in recovery of the above amount of revenue.

It is further, agreed that the above amount may be recovered as arrears under
relevant sections of the Acts and the rules made thereunder if the licensee fails to abide by
any condition laid down in rules.

IN WITNESS WHEREOF the parties hereto have put their respective hands and seals on
the day above written.

(1) M/s._________________________________________
(Address)

(2) ______________________________________________
(Name and permanent address)
For and on behalf of the President

Witness No.1 Witness No.2

Signature_______________________ Signature_______________________
Name__________________________ Name__________________________
Designation_____________________ Designation_____________________
Full address_____________________ Full address_____________________
CNIC No._______________________ CNIC No._______________________
Note 1.- The witnesses shall be government servants in BPS-16 or above, or Oath
Commissioner, Notary Public or an Officer of a Scheduled Bank.

Note 2.- This bond shall be based upon proper collateral security in the shape of NIT
units, National Saving Certificates, Defense Saving Certificates and such other
securities which banks generally accept for extending credit.

APPENDIX-V
[See Rule 10(2)]
GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS
_______________________

ITEMWISE RECORD/RETURN OF INPUT GOODS PROCURED, MANUFACTURED GOODS AND

OUTPUT GOODS EXPORTED DURING THE MONTH OF __________, 20______

1. Name of the Export Oriented Unit

License No.

Address where the Unit is located.

Mailing Address if different from above.

NTN Sales Tax Registration No.

Contacts
Telephone No. Fax No. E-mail

(1) (2) (3) (4) (5) (6) (7)

Opening G.D No./Sales Quantity of Value of each Rate of Total Country of
Balance on 1st tax invoice each item item. duty/7[taxes] duty/taxes origin/Sales
day of month. No. & Date received. on each item. involved. Tax
Registration
No. of the
supplier.

(8) (9) (10) (11) (12) (13) (14) (15)

Quantity & Quantity & Quantity & G.D of Quantity Quantity Quantity Closing
value input value of goods value of Export & value of & value of & value of balance of
goods manufactured. output No. & factory wastage goods input,
removed for goods Date. rejects. returned manufactured
manufacture exported. by & output
of output vendor. goods on the
goods. last day of
 month.

Signature:___________________________
Name and Designation_________________
CNIC No._____________________________

For official use only

Comments/report by the Customs Officer(s) after visit to the EOU, verification and
reconciliation of the data.
Signature_______________________
Date__________________ Name & Designation______________
_______________________________
Employee No.
 APPENDIX-VI
[See Rule 10(5)]
GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS
_______________________

APPLICATION FOR TRANSFER OF GOODS FROM AN EXPORT ORIENTED

UNIT TO A VENDOR.

The Collector,
Collectorate of Customs,
Customs House______________.

I/We M/s ______________________________________________________________

intend to transfer the following goods from _________________________________________
______________________________________________________(Name, address & license
No. of the EOU) to ______________________________________________________________
_______________________________________(Name, address & Sales Tax Registration No. of
the vendor) for the purpose of __________________________________________________

Description G.D./Sales Quantity. Value in Rs. Total value Duty & taxes Total duty &
Tax invoice (per unit) rate (item taxes
No. & date wise) involved.
(1) (2) (3) (4) (5) (6) (7)

Indemnity Nature of further Date on which Date on which Extent of value

bond No. & Processing, if required. Transfer is required. Transferred goods will addition, if any.
date. be retrieved /
exported
(8) (9) (10) (11) (12)

Signatures with date ______________________ Signature with date _____________________

Name & Designation of consigner ___________ Name & Designation of consignee__________
______________________________________ _____________________________________

UNDERTAKING:
1. I/We hereby declare that the information furnished by me/us is true to the best of
my/our knowledge and belief.
2. I/We would produce further documentary evidence in support thereof if and when
called for.
3. I/We also agree to bide by any such specific conditions as may be laid down from time
to time.
4. I/We also agree to inform the Collector or any officer authorized in this behalf of any
change in the information provided in the application.
Date_______________ Signature of the Applicant

(CEO Authorized Partner/Proprietor/Authorized

Representative)
For official use only

_____________________________________________________________________________

[C.No.11(25)EP/2007]
(Khalid Mahmood)
Second Secretary (Exports Policy)

As amended
1. SRO 888(I)/2009 dated 15.10.2009
2. SRO 494(I)/2009 dated 13.06.2009
3. SRO 340(I)/2010 dated 20.05.2010
4. SRO 353(I)/2010 dated 24.05.2010
5. SRO 163(I)/2012 dated 10.02.2012
6. SRO 687(I)/2013 dated 31.07.2013
7. SRO 1367(I)/2012 dated 08.11.2012