GOVERNMENT OF PAKISTAN

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

Islamabad, the 29th March, 2008

NOTIFICATION
(CUSTOMS/SALES TAX/FEDERAL EXCISE /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, section 40 of
the Federal Excise Act, 2005, 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 Regulatory Authority

of Customs under rule 9;

(c) “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 Regulatory Authority under rule
3, and exporting -,
 (i) At least 80% of its production to other countries, inclusive of
upto 20% supplies for exports against securities to the
satisfaction of Regulatory Authority concerned or upto 20%
supplies for local consumption on payment of leviable duties and
taxes,] if established before 1st July, 2007;
(ii) 100% of its production to other countries, inclusive of upto 20%
supplies for exports against securities to the satisfaction of
Regulatory Authority 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; 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, 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, coal, coke of
coal, carbon blocks diesel, gas and furnace oil (for generation of
electricity/energy) used in the manufacture of out put goods as approved by
the Regulatory Authority 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;

(ja) “Regulatory Authority” means the Additional Collector of Customs

designated by the Collector of Customs as the Regulatory Authority in
relation to an export oriented unit, in whose jurisdiction the place of
business or manufacturing unit of the export oriented unit applicant, duly
registered under the Sales Tax Act, 1990, is situated;"

(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 Regulatory Authority designated by the
Collector 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 Regulatory Authority designated by 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 proposed 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 Regulatory

Authority 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 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 Regulatory
Authority; 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
Regulatory Authority;

(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 Regulatory Authority 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 Regulatory

Authority 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 Regulatory Authority 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.

(3) Any licensee aggrieved by any decision or order under rule 4 or rule 5 may
prefer an appeal to the Chief Collector of Customs within sixty days of the passing of
such decision or order.”

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 of two years by the
Regulatory Authority on the request of the licensee provided the Regulatory Authority
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
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 Regulatory Authority 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 Regulatory Authority, within seven days
of import of input goods, for issuance of an 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 Regulatory Authority, 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:

“Provided that the Regulatory Authority may issue a provisional

analysis certificate till the determination of input to output ratio and wastage by
IOCO or EDB, as the case may be:
 Provided further that if there is no change in the previously determined
input and output ratio, then the Regulatory Authority may uphold the previously
determined input output ratio without sending it to IOCO or EDB.”

(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
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 customs duty,
sales tax, federal excise duty and income tax involved on clearance of
imported input goods shall be secured by the Regulatory Authority of the
importing station against indemnity bond and post-dated cheque as set out in
Appendix-IV;
[a1] the Collector of Customs may allow transfer of input goods from the units
operating under Notification No.S.R.O 327(I)/2008, dated the 29th March,
2008 or DTRE Rules or a Customs Bond to another Export Oriented Unit
without payment of customs duty and other taxes against an indemnity bond
as set out in Appendix-VII to this chapter on submission of an application,
by the licensee, as set out in Appendix-VIII to this chapter.
(b) [omitted]

(c) [omitted]

(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, federal excise duty and income
tax, granted under the Board’s Notification No. S.R.O 326(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; or
 (f) the Collector, on submission of an application by the EOU, may allow sale
or transfer of plant, machinery, equipment and apparatus from one EOU to
another EOU. In case, the EOUs fall under the jurisdiction of different
Collectorates, sale or transfer may be allowed after obtaining no objection
certificate from the destination Collectorate. Any stated sale or transfer shall
be subject to replacement of security and indemnity bond for the remaining
period as prescribed in Appendix-IX deposited at the time of import. After
sale or transfer of plant, machinery, equipment and apparatus, EOUs shall
provide certificate to the respective Collectorate to the effect that such sale
or transfer has been completed as per prescribed procedure.

Provided that plant, machinery, equipment and apparatus including capital

goods imported for an Export Oriented Unit shall be retained for a period of
five years from the date of importation.

Provided further that the disposal of plant, machinery, equipment and

apparatus before the expiration of five years shall be subjected to following
reduced rates of duty and taxes leviable at the time of importation, namely:-

"TABLE
Sr No Disposal period Duty and
taxes
(i) If sold or otherwise disposed of before the expiration Full
of three years from the date of importation.
(ii) If sold or otherwise disposed of after three and 75%
before four years from the date of importation.
(iii) If sold or otherwise disposed of after four and before 50%
five years from the date of importation.
(iv) If sold or otherwise disposed of after five years from 0%
the date of importation.
“; and

“Provided also that the replacement parts of machinery and spares, shall
be allowed removal after three years from the date of importation from EOU
subject to mutilation or scrapping under the supervision of an officer not
below the rank of Assistant Collector.”

(g) The Regulatory Authority, on submission of an application by the EOU, may

allow sale or transfer of plant, machinery, equipment and apparatus from one
EOU to another EOU. In case, the EOUs fall under the jurisdictions of
different Collectorates, sale or transfer may be allowed after obtaining no
objection certificate from the destination Collectorate. Any stated sale or
transfer shall be subject to replacement of security and indemnity bond for
the remaining period as prescribed in Appendix-IX deposited at the time of
import. After sale or transfer of plant, machinery, equipment and apparatus,
EOUs shall provide certificate to the respective Collectorate to the effect that
such sale or transfer has been completed as per prescribed procedure.”

(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 Regulatory Authority 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 Regulatory Authority, 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 factory 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 shall be charged on the imported input component consumed in the
factory rejects and sales tax and federal excise duty shall be paid or adjusted, if
applicable.”

(7) No wastage of input goods in terms of quantity, volume, weight or number, as

the case may be, shall be allowed except as determined in the analysis certificate and no
duty and taxes shall be charged on such wastage of the input goods, provided that such
wastage is either destroyed in the presence of an officer of Customs, not below the rank
of an Assistant Collector, or leviable federal excise duty and sales tax is paid on such
wastage before removal.”

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 Regulatory Authority,
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
Regulatory Authority.

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:

“Provided further that the Chief Collector may consider any further extensions
in exceptional circumstances on such terms and conditions as he may deem
appropriate.”

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 Regulatory Authority, 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; or

(c) Local sale on payment of duties and taxes leviable at the time of import
alongwith payment of surcharge at the rate of KIBOR plus three per cent per
annum to be calculated from the date of import of input goods:

Provided that the quantity of the input goods for local sale shall not be
more than then percent of the total imports during a year.”

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 Regulatory Authority to monitor all
the activity being done by him:

Provided that the Collector of Customs will be responsible for overall

monitoring of the scheme.”

(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 Regulatory Authority at the end of
every financial year.

(3) Such post-exportation audit shall be conducted by the Regulatory Authority

designated by the Collector of Customs, in whose jurisdiction the licensee is registered.
(4) The Regulatory Authority 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
Regulatory Authority 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 Regulatory Authority may

order for audit, to be carried out at any time during the year but before the expiration of
the financial year.

(6) If shortfall in export limit-

(a) is upto 5%, leviable duty and taxes shall be recovered to the extent of input
goods not exported;
(b) is between 6-10%, leviable duty and taxes shall be recovered on the input
goods not exported alongwith the amount of surcharge at the rate of KIBOR
plus three per cent per annum to be calculated from the date of import of
such input goods; and
(c) is more than 10%, leviable duty and taxes shall be recovered on the input
goods not exported alongwith the amount of surcharge at the rate of KIBOR
plus five per cent per annum to be calculated from the date of import of such
input goods and the penal action may also be taken under the law.”
 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) in last two years:-
 Years Goods Description Manufactured (Rs) Exported (Rs) %age of goods
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 Regulatory Authority, 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______________________

Orders of the Regulatory Authority

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 Regulatory Authority 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

Countersign by Signature and seal

Name & Designation
 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 WITNESS 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 Quantity of Value of each Rate of Total Country of
Balance on 1st No./Sales tax each item item. duty/taxes on duty/taxes origin/Sales
day of month. invoice No. & received. each item. involved. Tax
Date 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 value of Export value of & value of & value of balance of
goods goods output No. & factory wastage goods input,
removed for manufactured. goods Date. rejects. returned manufactured
manufacture exported. by vendor. & output
of output 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 Regulatory Authority,

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 Regulatory Authority of any change in the information
provided in the application.

Date_______________ Signature of the Applicant

(CEO Authorized Partner/Proprietor/Authorized

Representative)
 APPENDIX-VII
[See Rule 10(1)(a1)]
GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS
_______________________

APPLICATION FOR TRANSFER OF GOODS FROM AN EXPORTR ORIENTED

UNIT, DTRE LICENSEE OR A CUSTOMS BOND TO AN EXPORT ORIENTED UNIT.

The Regulatory Authority,

Collectorate of Customs,
Customs House______________.

I/We M/s ______________________________________________________________

intend to transfer the following goods from _________________________________________
______________________________________________________(Name, address & license
No. of the EOU, DTRE, Customs Bond) to________________________________________
______________________________________________(Name, address of EOU) for the
purpose of ____________________________________________________________________

Description G.D No. & Sales Tax Quantity. Value in Total value Duty & Total duty
Date invoice Rs. (per unit) taxes rate & taxes
No. & date (item wise) involved.
(1) (2) (3) (4) (5) (6) (7) (8)

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
(9) (10) (11) (12) (13)

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 abide by any such specific conditions as may be laid down from time
to time.
4. I/We also agree to inform the Regulatory Authority of any change in the information
provided in the application.

Date_______________ Signature of the Applicant

(CEO Authorized Partner/Proprietor/Authorized

Representative)
 APPENDIX-VIII
[See Rule 10(1)(a1)]
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 Regulatory Authority has allowed us to transfer goods from Customs
Bond to an Export Oriented Unit without payment of customs duty and other taxes, to the
satisfaction of the Regulatory Authority and to pay any penalties imposed by the Regulatory
Authority/adjudicating officer for violation of these rules or the Acts;

NOW, THESE PRESENT WITNESS that in pursuance of this BOND the licensee
M/s.________________________ hereby agree to indemnify the said Regulatory Authority for
loss of revenue to the extent of Rs.__________ (Rupees__________________) and also against
costs and expenses which may be incurred by the Regulatory Authority 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-IX
[See Rule 10(1)(f)]
GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS
_______________________

INDEMNITY BOND
(ON APPROPRIATELY 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:

2. Whereas, the Regulatory Authority has allowed us to remove plant, machinery,

equipment and apparatus 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 plant and machinery which are not accounted to the satisfaction of the
Regulatory Authority and to pay any penalties imposed by the Regulatory Authority
/adjudicating officer for violation of these rules or the Acts;

3. Now, these present witness that in pursuance of this BOND the licensee
M/s._______________ hereby agrees to indemnify the said Regulatory Authority or
adjudicating officer for loss of revenue to the extent of Rs.__________
(Rupees__________________) and also against costs and expenses which may be incurred by
the Regulatory Authority in recovery of the above amount of revenue.
4. 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.

5. 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.

_____________________________________________________________________________
[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
8. SRO 647(I)/2018 dated 24.05.2018
9. SRO 194(I)/2018 dated 11.02.2019 (Replaced with SRO 400/2019)
10. SRO 400(I)/2019 dated 20th March, 2019
11. SRO 747(I)/2019 dated 09.07.2019 (Replaced with SRO 1002/2019)
12. SRO 1002(I)/2019 dated 06.09.2019