Section 35: Drawback of the export on imported goods

35. Drawback of the export on imported goods.- Subject to the subsequent provisions of this Chapter and the rules, when any goods, capable of being easily identified, which have been imported into Pakistan and upon which customs-duties have been paid on importation, are exported to any place outside Pakistan or as provisions or stores for use on board a conveyance proceeding to a foreign territory, seven-eight of such duties shall be repaid as drawback, subject to the following conditions, namely:- (1) the goods are identified to the satisfaction of an officer of customs not below the rank of 1/2[Assistant Collector] of Customs at the customs- station, to be the same as had been imported, and (2) the goods are entered for export within two years of the date of their importation, as shown by the records of the custom-house or if such time is extended by the Board or the Collector of Customs for sufficient cause within such extended time: Provided that the Collector of Customs shall not extend the time beyond three years of the importation of such goods. Explanation.- For the purposes of this section, the goods shall be deemed to have been entered for export on the date on which the 3 [goods declaration] is delivered to the appropriate officer under section 131 4[*****].

Effective date: 1969-03-03

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