ISLAMABAD: The Federal Board of Revenue has clearly defined the role of the “Regulatory Collector of Customs” in dealing with the issues of jurisdiction of manufacturer-cum-exporters and commercial exporters under the Duty and Tax Remission for Export (DTRE) scheme to facilitate exporters.
According to the FBR, it has clarified the definition of “Regulatory Collector” mentioned in clause (m) of sub-rule (1) of Rule 296 of sub-chapter 7 of Chapter XII of Customs Rules 2001 notified vide SRO 450(1)/2001 dated 18.06.2001.
Firstly, the Regulatory Collector, in case of manufacturer-cum-exporter, will be the Collector of Customs in whose jurisdiction the manufacturing unit of DTRE applicant is located. Secondly, in case of more than one manufacturing units with same name and style located in jurisdiction of two or more Collectorates, the Regulatory Collector will be the Collector of Customs in whose jurisdiction the Sales Tax registered address of manufacturer-cum-exporter is located. Thirdly, in case of commercial exporter, the Regulatory Collector will be the Collector of Customs in whose jurisdiction Sales Tax registered Head Office of commercial exporter is located, the FBR instructions added.
