According to the Customs Rules 2001, provided that the utilisation period of packaging materials for horticulture products shall be 24 months. Provided further that the said period may be extended by the chief collector of respective jurisdiction in cases of exceptional circumstances and in case of extension such fresh securities as mentioned in rule 300 covering the extension period shall be obtained.
Provided further that the said period may be extended by the chief collector of respective jurisdiction in cases of exceptional circumstances and in case of extension such fresh securities as mentioned in rule 300 covering the extension period shall be obtained.
Under the DTRE rules, the input goods acquired shall be utilised in the manufacture and export of output goods within specified months from the date of approval of DTRE application. Provided that the said period may be extended by the chief collector of respective jurisdiction in cases of exceptional circumstances and in case of extension such fresh securities as mentioned covering the extension period shall be obtained.
The FBR has also decided to empower the collectors of customs to uphold the previously determined input-output ratios without sending it to IOCO. Provided that if there is no change in previously determined input and output ratio, the regulatory collector shall uphold the previously determined input-output ratios without sending it to IOCO. Provided further that the regulatory collector may grant provisional DTRE approval pending receipt of response from lOCO or, as the case may be, EDB in this behalf. Such provisional approval shall not in any case be delayed beyond three days after expiry of the due date of receipt of response from IOCO or, as the case may be, EDB. Provided also that quantity equivalent to hundred percent capacity of the producing or manufacturing unit may be approved provisionally by the regulatory collector, as applied by DTRE user, however up to fifty percent quantity may be allowed to be used by the time lOCO or Engineering Development Board (EDB) determines output and input ratios.
According to the FBR, IOCO or, as the case may be, EDB upon receipt of a reference from the regulatory collector, shall determine input-output ratios and wastages, as may be deemed appropriate, and forward their findings to the regulatory collector within a period of thirty days, or such shorter period as may be specified by the regulatory collector in any specific case: Provided that the regulatory collector may grant provisional DTRE approval pending receipt of response from IOCO or, as the case may be, EDB in this behalf. Such provisional approval shall in any case not be delayed beyond three days after expiry of the due date of receipt of response from IOCO or, as the case may be, EDB: Provided further that quantity approved provisionally by the regulatory collector shall not exceed twenty-five per cent of the quantity applied by the exporter or twenty-five per cent of the capacity of the producing or manufacturing unit, whichever is less.
In case the IOCO or, as the case may be, EDB fails to forward their findings to the regulatory collector within the prescribed period, the input-output ratios and wastages, as determined provisionally, by the regulatory collector shall be deemed to be final till such time that the regulatory collector revises them upon receipt of the aforesaid report at some later stage or for any other reason to be recorded in writing: Provided that no revision shall be made beyond the expiry of utilisation period of input goods as mentioned in rule 305.
Provided further that the regulatory collector may grant provisional DTRE approval pending receipt of response from lOCO or, as the case may be, EDB in this behalf. Such provisional approval shall not in any case be delayed beyond three days after expiry of the due date of receipt of response from lOCO or, as the case may be, EDB. Provided also that quantity equivalent to hundred percent capacity of the producing or manufacturing unit may be approved provisionally by the regulatory collector, as applied by DTRE user, however up to fifty percent quantity may be allowed to be used by the time lOCO or EDB determines output and input ratios.