Section 22 and 22A of Customs Act, 1969 explains re-importation of goods manufactured in Pakistan and temporary export of imported plant and machinery.
The Federal Board of Revenue (FBR) issued updated Customs Act, 1969 up to June 30, 2021. The act has been updated by making amendments brought through Finance Act, 2021.
Following is the text of section 22 and 22A of the Customs Act, 1969:
22. Re-importation of goods produced or manufactured in Pakistan.- If goods produced or manufactured in and exported from Pakistan are subsequently imported into Pakistan, such goods shall be liable to customs-duties and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value not so produced or manufactured are liable on the importation thereof:
Provided if such goods have been imported within one year of their exportation and have been consigned to the person in whose account they were exported and have not undergone any processing since their exportation], the appropriate officer not below the rank of 28[Assistant Collector of Customs may admit the goods-
(a) Where at the time of exportation of such goods, rebate, refund or drawback of any customs or Federal Excise duty or any other tax levied by the Federal Government or any tax, cess or duty levied by the Provincial Government was allowed on payment of customs duty equal to the amount of such rebate, refund or drawback as the case may be;
(b) where such goods were exported in bond, without payment of –
(i) the customs-duty chargeable on the imported materials, if any, used in the manufacture of the goods; or
(ii ) the Federal Excise duty chargeable on the indigenous materials, if any, used in the manufacture of such goods; or
(iii) the Federal Excise duty, if any, chargeable on such goods; or
(iv) any other tax chargeable on the material used in the manufacture of such goods; or
(v) any other tax chargeable on such goods,
on payment of customs-duty equal to the aggregate amount of all such duties and taxes calculated at the rates prevailing at the time and place of importation of goods; or
(c) in any other case, without payment of duty.
22A. Temporary export of imported plant and machinery.- Imported plant and machinery, temporarily exported that have not undergone any alteration, renovation, addition or refurbishment, may be re-imported duty free subject to the specific or general terms and conditions the Board may by the rules prescribe.
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