According to the draft rules, the FBR has issued facilities for vendors of the DTRE users. The DTRE user may remove input or semi-finished goods out of his premises for manufacture or processing by the vendors after intimating the collector in the form as set out. Provided that the DTRE applicant, at the time of applying for DTRE approval, shall declare in his application about the process that he intends to get done from a vendor, along with particulars of the vendor. The vendor shall have a valid sales tax registration and his name shall be appearing in the sales tax active taxpayers list. The vendor shall have in-house manufacturing facility to perform the stated manufacturing process.
The vendor shall not be changed or added except with prior permission of the regulatory collector. However, the said vending facility shall not be available for the weaving of fabric from yarn. Provided further that the finished goods may be removed directly for export by the exporter from the vendor premises to the customs port of export, the FBR added.