According to the notification, the Board may waive off the condition of printing of code on the packs of cigarette exported out of Pakistan in cases where importing country has different pack printing requirement subject to the condition that style and design of such products indicate that the same are not meant for sale within Pakistan.
As per Federal Excise Rules, no drawback of federal excise duty shall be granted in the cases where goods exported from Pakistan by land route except as declared exportable against drawback of federal excise duty as per conditions prescribed under the relevant Export Policy.
No drawback of federal excise duty shall be granted in the cases where export of consumer goods to any country, in retail packing bearing the retail price in Pakistani rupees and export of excisable goods in retail packing not printed, in bold letters, with the words:-(i)"Not for sale in Pakistan" or "for export only."
The Board may, by notification in the official Gazette, grant drawback of duty paid on any goods used in the manufacture of any goods exported out of Pakistan, except those specified by the Board at such rate or rates and subject to such conditions and limitations as may be specified in the notification.
Following is the text of the notification here on Friday: SRO 371(1)/2019.- In exercise of the powers conferred by sub-section (3) of section 6, sub-section (5) of section 12 and section 40 of the Federal Excise Act, 2005, the Federal Board of Revenue is pleased to direct that the following further amendment shall be made in the Federal Excise Rules, 2005, namely:-
In the aforesaid Rules, in rule 33, in sub-rule(2), in clause (c), in sub-clause (ii), for full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-
"Provided that the Board may waive the condition of printing of code on the packs of cigarette exported out of Pakistan in cases where importing country has different pack printing requirement subject to the condition that style and design of such products indicate that the same are not meant for sale within Pakistan."