ISLAMABAD, Oct 22: The Central Board of Revenue (CBR) has removed the restriction of registered exporters for availing exemption from customs duty and sales tax under the temporary importation scheme.

The decision was notified through a customs notification SRO1065 of 2005 released here on Saturday by superseding the temporary importation SRO410 of 2001.

According to the new notification, the facility of temporary importation is available to exporters also registered as manufacturers, removing the restriction of registered exporters involved in specific operations specified in the SRO410.

However, the import of fabrics and leather under the temporary importation scheme has been withdrawn.

Under the new notification, payment of duty drawback on goods manufactured and exported from partly duty-free and partly duty-paid input goods have been rationalized as was applicable in the other duty remission scheme viz. manufacturing bond scheme.

The duty exemption from customs duty and sales tax will be available on import of materials, excluding fabrics and leather, for manufacturing of a) leather goods and leather garments and sports goods; b) garments and textile made ups including foundation garments; and c) furniture, wood ware and fittings.

Similarly, exemption will be available on textile designs, artwork, transparencies (bearing design for textiles) for reproduction of finished goods; plush fabrics, nylon, polyester fibre, eyes and nose for use in stuffed toys; unit soles with heels, soles and heels for manufacture of footwear; price labels or tags for affixing on finished goods; trimmings, buttons, belts, fur lining, lining, pads and inter lining material, velcro tapes, hangers, special labels, special buttons, rivets, eyelets, buckles, special brand tags, special thread and other items such as decorative fittings, zippers, locker loops, etc., for use in ready-made garments, foundation garments, textile made ups, footwear and other items mentioned in this table; materials for embellishing or decorating goods produced in Pakistan for exportation.

Components and sub-components for assembly of a) machinery and parts thereof; b) electrical and electronic equipment and parts thereof; c) bicycles; d) aluminium-ware, steel ware, kitchen utensils and cutlery, vacuum flasks; e) surgical instruments; and f) dolls, toys, and games; forgings of surgical instruments for processing; packing material (excluding straw, paper, paper cones, glass wool and like material) for packing of goods; polypropylene woven and jute bags subject to the condition that such bags bear the particulars of the Pakistani exporters in permanent print on each bag; materials for general superficial processes such as elementary repairs, cleaning, removal of damaged parts, sorting, straining, sifting, clarification, filtering, marking, sealing, labelling, re-packing, drying, preserving, refrigerating, chilling, fumigating, greasing, anti-rusting, protective coating, printing, etc.