Section 22: Re-importation of goods produced or manufactured in Pakistan

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: 27[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 99[Omitted] of Customs may admit the goods- 29[(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.

Effective date: 1969-03-03

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