The exporters registered under the Duty and Tax Remission of Export (DTRE) scheme are also entitled to avail duty drawback facility under the standard DDB notifications, sources told Business Recorder here on Wednesday.
A query was raised by garment exporters to know the correct procedure for getting sales tax remission.
The exporters have to pay duty on imported accessories which are duty-free under SRO.410(I)/2001.
The CBR has informed the exporters that remission of sales tax alone can be claimed under rule 297-B of the DTRE rules on the procurement of input goods.
Persons operating under DTRE scheme will be entitled to full duty drawback under the relevant notifications on duty paid inputs provided conditions laid down in the aforesaid rules are met.
For this purpose, the CBR has advised the exporters that if the duty drawback rates are not already notified pertaining to any product, the same may be got notified as per procedure under sub-chapter 8 of chapter XII of the Customs Rules 2001.
However, no duty drawback can be claimed or given in cases of input goods where no duty drawback rates have been notified by the tax authorities.