The Export Processing Zones Authority Ordinance, 1980.

Export Processing Zones Authority
Laws, Rules and Regulation
Contents
1. Export Processing Zones Authority Ordinance (IV of 1980)
2. Export Processing Zones Authority Rules, 1981
3. Customs Export Processing Zones Rules, 1982 and Allied
Notification / Orders.
4. Notifications under the Foreign Exchange Act, 1947 (VII of !947),
State Bank of Pakistan Act, 1956 (XXII of 1956), the Banking
Companies Ordinance 1962 (LVII of 1962), the Pakistan Insurance
Corporation Act 1952 (XXXVII of 1952), Import and Export Regulation
and Exemption from the provisions of various labour laws relationg to
Export processing Zones.
Export Processing Zones Authority
Ordinance IV of 1980
Contents
Chapter 1 Preliminary.
Chapter 2 Constitution of Authority.
Chapter 3 Power and Duties of Authority.
Chapter 4 Acquisition of land.
Chapter 5 Establishment.
Chapter 6 Finance.
Chapter 7 Miscellaneous.
EXPORT PROCESSING ZONES AUTHORITY
ORDINANCE (IV OF 1980)
THE GAZETTE OF PAKISTAN
EXTRAORDINARY
PUBLISHED BY AUTHORITY
ISLAMABAD, WEDNESDAY, FEBRUARY 6, 1980
PART – I
Acts, Ordinances, President’s Orders and Regulations including Martial Law
Orders and Regulations.
GOVERNMENT OF PAKISTAN MINISTRY OF LAW AND
PARLIAMENTARY AFFAIRS
(Law Division) (Islamabad, the 6th
February, 1980)
No.F.17(1)/80.Pub.- The following Ordinance made by the President is hereby
published for general information
:
ORDINANCE NO. IV of 1980 AN ORDINANCE to
establish an Export Processing Zones Authority
WHEREAS it is expedient to establish on Export Processing Zones Authority for
making all arrangements for the planning, development and management of the
Zones and to provide for matters connected therewith or ancillary thereto;
AND WHEREAS the President is satisfied that circumstances exist which render
it necessary to take immediate action;
Now, THEREFORE, in pursuance of the Proclamation of the fifth day of July
1977, read with the laws (Continuance in Force) order, 1977 (C.M.L.A.Order No.
1 of 1977), and in exercise of all powers enabling him in that behalf, the
President is pleased to make and promulgate the following Ordinance :
CHAPTER I-PRELIMINARY
1. Short title, application and commencement.- (1) This Ordinance may be
Definitions.- In this Ordinance, unless there is anything repugnant in the
subject or context:-(a) “Authority” means the Export Processing Zones
Authority established under section 4;
(b) “Board” means the Board constituted under section 5;
(c) “Bonded area” means an area declared as a public warehouse
under section 12 of the Customs Act, 1969 (IV of 1969);
(d) “Chairman” means the Chairman of the Authority;
(e) “Industrial undertaking” means an industry, undertaking or
establishment engaged in the production, distribution or processing
of such goods or the providing of such services as may be specified
in this behalf by the Federal Government;
(f) “Investor” means a person or company investing in an industrial
undertaking located in a Zone;
(g) “Manufacture” with its grammatical variations and cognate expressions,
means the process of converting materials into a new product or article,
whether or not by power operated machinery, whereby a change in tariff
classification has been effected; (h) “Prescribed” means prescribed
by rules;
(i) “Rules” means rules made under this Ordinance;
(j) “Tariff area” means any area in Pakistan outside the limits of a Zone;
Zone to be bonded area.- Every Zone shall be
1((3)Specified by S.R.O.208(1)/80, dated 02-02-1980 for the following;
in exercise of the power conferred by sub-section(3) of section-1 of the Export Processing
Zones Authority Ordinance, 1980 f lV of 1980), the Federal Government is pleased to
specify the 20th day of February 1980, to be the date on which the said Ordinance shall
come into force.
called the Export Processing Zones Authority Ordinance,
1980.
CHAPTER II-CONSTITUTION OF THE AUTHORITY
d Establishment of the Authority.- (1) There shall be established on Authority
to be known as the Export Processing Zones Authority for carrying out the
purposes of this Ordinance.
(2) The Authority shall be a body corporate, having perpetual succession and a
common seal, with power, subject to the provisions of this Ordinance, to
acquire and hold property, both moveable and immovable, and shall by the
said name sue and be sued.
5. Management.- The general direction and administration of the Authority and
its affairs shall vest in a Board.
6. Constitution of the Board .- (1) The Board shall consist of not more than nine
members, including the Chairman to be appointed by the Federal
Government.
(2) The Chairman and other members of the Board shall hold office during the
pleasure of the Federal Government and unless sooner removed shall hold office
for a period of three years.
No act or proceeding of the Board shall be invalid merely on the ground of the
existence of any vacancy in, or defect in the constitution of, the Board.
(4) The Chairman and each member of the Board shall receive such salaries
and allowances or such fee as may be determined by the Federal Government in
each case.
7. Duties and functions of Chairman and members.- (1) The Chairman and
members shall discharge such duties and perform such functions as are
assigned to them under this Ordinance or by the Federal Government.
(2) Until the Board is duly constituted, the Chairman shall, subject to such
directions as the Federal Government may, from time to time, give, exercise
the powers, discharge the duties and perform the functions of the Board.
8. Headquarters of the Authority.- The headquarters of the Authority shall be
situated at Karachi.
CHAPTER III-POWERS AND DUTIES OF THE AUTHORITY
9. Master plan and master programme.- The Authority shall prepare a
master plan and a phased master programme for the development of
the Zones.
10. Preparation of scheme for infrastructure.- The Authority may, pursuant
to the master plan, prepare schemes in respect of:
(a) land use, zoning and land reservation;
(b) public buildings;
(c) industrial warehousing and buildings;
(d) transportation and communications; roads, streets, railways,
jettys, walls, workshops, sheds, godowns, navigation channels; (e)
telecommunications, including wireless, telex and telephones;
11. Sanctioning of industries, etc.- (1)The Authority may, with the approval
of the Federal Government, frame schemes and lay down procedure in
respect of sanctioning the establishment and operation of industries in
the Zones.
(2) Any industry sanctioned under sub-section(1) shall operate subject to
such terms and conditions as may be enunciated in the letter of sanction
issued by the Authority.
(3) The materials and manufactured goods shall not be exported from the
Zones into the tariff area except to the extent and in the manner to be
specified by the Authority in each case with the prior approval of the
Federal Government.
12. Powers of the Authority.- (1) Subject to the other provisions of this
Ordinance and the rules, the Authority may take such measures and
exercise such powers as may be necessary for carrying out the
purposes of this Ordinance.
(2) In particular, and without prejudice to the generality of the powers
conferred by sub-section(1), the Authority may:
(i) incur any expenditure;
(ii) undertake any work in the Zones in pursuance of any scheme;
(iii) procure plants, machinery, instruments and material required for
its use;
(iv) enter into and perform all such contracts as it may consider
necessary;
(v) cause studies, surveys, experiments and technical research to be
made or contribute towards the cost of any such studies, surveys,
experiments or technical research;
(vi) restrict or prohibit by general or special order any change in the use
of land and alteration in buildings and installations; and
(vii) cause removal of any work obstructing the execution of any of its
schemes.
CHAPTER IV-ACQUISITION OF LAND
13. Liability to acquisition.- All land within the Zones shall be liable to
acquisition at any time in accordance with the provisions of this Chapter.
14. Acquisition of Land.-(1) Where any land or interest in any land within any
Zone is required by the Authority for any of its purposes, that land or
interest shall be acquired under the Land Acquisition Act, 1894 (I of
1894), by the Provincial Government concerned at the request of the
Authority.
(2) The acquisition of land or interest therein shall, for the purposes of the
Land Acquisition Act. 1894 (I of 1894), be deemed to be required for a
public purpose.
CHAPTER V-ESTABLISHMENT
15. Establishment.-(l) The Authority may, from time to time, appoint such
officers, servants, experts or consultants as it may consider necessary for
the performance of its Functions, on such terms and conditions as it may
deem fit;
Provided that the Chairman may, in cases of urgency, appoint such officers,
servants, experts or consultants and on such terms and conditions as
he deems fit, subject to subsequent approval by the Board.
(2) The Authority shall be competent to take disciplinary action against its
officers and servants.
16. Chairman, members, officers, etc., to be public servants.- The Chairman,
members, officers, servants, experts and consultants of the Authority shall,
when acting or purporting to act in pursuance of any of the provisions of
this Ordinance, be deemed to be public servants within the meaning of
section 21 of the Pakistan Penal Code (Act XLV of 1860).
17. Indemnity.- No suit, prosecution or other legal proceeding shall lie against
the Authority, the Chairman, any member, officer, servant, expert, or
consultant of the Authority in respect of anything done or intended to be
done in good faith under this Ordinance.
18. Delegation of powers.- The Authority may, by general or special order, delegate to the
Chairman or a member or officer of the Authority any of its powers, duties or functions under
this Ordinance, subject to such conditions as it may think fit to impose.
CHAPTER
19. Authority Fund.-(1) There shall be established a fund to be known as the
Export Processing Zones Authority Fund which shall vest in the Authority
and shall be utilized by the Authority, in accordance with the general or
specific directions of the Federal Government to meet charges in
connection with its functions under this Ordinance, including the payment of
salaries and other remuneration to the Chairman, members, officers,
servants, experts and consultants of the Authority.
(2) The Export Processing Zones Authority Fund shall consist of.
(a) grants made by the Federal Government;
(b) loans obtained from Government;
(c) grants made by the local bodies;
(d) sale proceeds of moveable and immovable property and receipts for
services rendered;
(e) loans obtained by the Authority with the special or general sanction of
the Federal Government;
(f) foreign aid and loans obtained from any source outside Pakistan with
the sanction of, and on such terms as may be approved by, the
Federal Government;
(g) all rates, taxes, fees, charges levied and fines imposed by the
Authority under the regulations made under this Ordinance;
(h) all revenues derived by the Authority from any property administered
by the Authority; and
(i) all other sums receivable by the Authority.
20. Authority to be deemed to be a local Authority.- The Authority shall be
deemed to be a local authority within the meaning of the Local
Authorities Loans Act. 1914 (IX of 1914), for the purpose of borrowing
money in accordance with the said Act and the execution of any scheme
under this Ordinance shall be deemed to be a work which such authority
is legally authorized to carry out.
21. Borrowing, etc., by the Authority.- The Authority may, with the prior
approval in writing of the Federal Government, raise funds for the
purpose of its working capital by issuing bonds and debentures
carrying interest at such rates as may be approved by the Federal
Government.
22. Budget.- In the month of January each year, the Authority shall submit to
the Federal Government for approval a statement of the estimated
receipts and expenditure in respect of the next financial year in such
manner and form as may be prescribed.
23. Audit and accounts.- (1) The Accounts o, the Authority shall be audited
every year by the Auditor-General of Pakistan in such manner as may
be prescribed.
(2) Copies of the audit report shall be sent to the Authority and the Authority
shall send the report along with its comments to the Federal Government.
(3) The audit report shall be available for public inspection.
(4) The Federal Government may issue directions to the Authority for the
rectification of matters objected to by the Auditor-General and the Authority
shall comply with every such direction.
CHAPTER VII-MISCELLANEOUS
24. Disputes to be referred to arbitration.-(1 )Any dispute relating to the
interpretation of the provisions of any agreement made under any
scheme prepared under section 10 between the Authority and an
investor or the rights of the parties to such agreement or any rights
conferred or any liability imposed by this Ordinance shall be referred for
arbitration to an arbitrator appointed by the parties.
(2) Any award made upon such reference shall be final and binding on the
parties and shall not be subject to any appeal or any other remedy.
3) The provisions of the Arbitration Act, 1940, (X of 1940) shall, so far as
they can be made applicable, apply to arbitration under sub-section (1).
25. Power to exempt.- The Federal Government may, by
notification in the official Gazette, exempt any Zone from the operation of
all or any of the provisions of any law for the time being in force which
relates to any matter within the legislative competence of Parliament.
26. Power to make rules.- The Federal Government may,
by notification in the official Gazette, make rules for carrying out
27. Power to make regulations.-(1) The Authority may, with the approval of
the Federal Government, make regulations, not inconsistent with the
provisions of this Ordinance or the rules, for carrying out the purposes of
this Ordinance.
(2) In particular and without prejudice to the generality of
the foregoing power, such regulations may provide for the levy
GENERAL M.
ZIA-UL-HAQ
PRESIDENT
K. M. A. SAMDANI
SECRETARY
EXPORT PROCESSING ZONES AUTHORITY RULES, 1981
CONTENTS
Short title and commencement. 23
Definitions. 23
Eligibility. 24
Investment to be in foreign currency. 25
Type of industries to be set-up etc. 25
Application for setting up industrial undertaking. 25
Power of the Authority to accept or reject any application. 25
Time for implementation of the sanction. 25
Registration. 26
Power of the Authority to cancel sanction. 26
Issue of licences to banks to open branches, etc. 26
Dealings in foreign exchange etc. 26
Issue of licences to insurers to open branches, etc. 27
Furnishing of information, report, return, etc. 27
Travel of Pakistanis, etc. in the Zones. 27
Maintenance of accounts and credit facilities. 28
Rebate of excise and customs duties for supplies to Zones. 28
Facilities. 28
Imports and exports. 28
Entry into and exit from a Zone. 28
Monetary transactions. 29
Environmental pollution. 29
Cost of additional services. 29
Suspension and cessation of operations. 29
Employment of foreign nationals. 29
Exclusion of items detrimental to public health and safety. 29
Privilege of the Authority to call for reports. 30
Change in incentive package. 30
General Provisions. 30
GOVERNMENT OF PAKISTAN
MINISTRY OF INDUSTRIES
NOTIFICATION Islamabad, th 23rd September, 1981
EXPORT PROCESSING ZONES AUTHORITY RULES, 1981
S.R.O. 1058(1)/81.- In exercise of the powers conferred by section 26 of
the Export Processing Zones Authority Ordinance, 1980 (IV of 1980), the
Federal Government is pleased to make the following rules, namely:
l. Short title and commencement.-(1) These rules may be called the
Export Processing Zones Authority Rules, 1981.
(2) They shall come into force at once.
2. Definitions.- In these rules, unless there is anything repugnant in the
subject or context:
(i) “application” means an application to the Authority for setting up
industrial undertaking in the Zones in such form as may be
specified from time to time by the Authority;
I[(ia) "foreign collaborator" means an investor, whether a foreigner or a
non-resident citizen of Pakistan, who makes investment in a Zone
in a joint venture with a resident citizen of Pakistan;
2[('ba) "Controller of Insurance" has the same meaning as in the Insurance
Act, 1938 (IV of 1938);
3[(ii) "foreign investment" means an investment made by foreigner and/or
a non-resident citizen of Pakistan in form of cash, foreign
exchange or equipment or in any other form approved by the
Authority;
4((iii) "foreign investor" means an investor who is not a citizen of
Pakistan or is non-resident citizen of Pakistan or a company
incorporated outside Pakistan by a foreign national and/or nonresident
citizen of Pakistan;
5[(iiia) "insurer" shall have the same meaning as in the Insurance Act,
1938 (IV of 1938).
Tio)
?((i
oo)
,[(ii)
5((iiia
)
Added by S.R.O. 580(1)/85, dated 09-06-
1985. Added by S. R. O. 857(1)/82, doted 08-
09-1982.
Sub. by S.R.O. 165(KE)/89, doted 30-08-1989 for the following:
"foreign investment' means investment made by a fore'gner in on industrial undertaking in a
Zone, in the form of cash, foreign exchange, imported machinery or equipment or in any
other form approved by the Authority;
Subs. by S.R.O. 165(KE)/89, dated 30-08-1989 for the following;
"foreign Investor" means an investor who is not a citizen of Pakistan or a company
23
3. Eligibility.-The following categories of persons shall be eligible to
establish industrial undertaking in a Zone, namely:
(1) a foreign investor;
t3[(2) a foreign investor in collaboration with a resident citizen of
Pakistan or a company incorporated in Pakistan;
9[(3) a resident citizen of Pakistan or a company incorporated in
Pakistan, being allowed to invest to the extent of one hundred
percent out of his or, as the case may be, its own foreign
exchange resources without constraining the foreign exchange
reserves of Pakistan; or
Atleast sixty percent of the equity in an enterprise set up in a
Zone, out of his own foreign exchange resources without
constraining the foreign exchange resources of Pakistan and not
more than forty percent of the equity through purchase of foreign
exchange from the State Bank of Pakistan at the ongoing rate,
against surrender of local currency.
s[l2)
[(3)
6[(iv) "Joint Venture" means an industrial enterprise set up with
participation between foreign investors or between a foreign
investor and a resident citizen of Pakistan or a company
incorporated in Pakistan whose share in investment shall not
exceed 40% of the total investment;
7[(v) "non -repatriable investment" means an investment in foreign
currency which is purchased from the State Bank of Pakistan by a
resident citizen of Pakistan or company incorporated in Pakistan
on the condition that capital, dividends and profits shall not be
repatriated outside Pakistan;
(vi) "Ordinance" means the Export Processing Zones Authority
Ordinance, 1980 (IV of 1980);
(vii) "registration" means registration of an investor with the Authority;
(viii) "regulations" means regulations made by the Authority under
section 27 of the Ordinance; and
(ix) "scheme" means a scheme prepared under section 10 or framed
under section 11 of the Ordinance.
Sub. by SRO. 165(KE)l89, dated 30-08-1989 for the following:
Subs. by SRO. 165(KE)/89, dated 30-08-1989 for the following:
4.
5.
(2)
(3)
10((4)
(5)
6.
(2)
7.
(2)
8.
Investment to be in foreign currency.- All investments made in a Zone
shall be in foreign convertible currency.
Type of industries to be set-up etc.-(1) Export oriented industries requiring
sophisticated technology, advanced marketing arrangement, using local
raw materials and labour shall be preferred.
Industries which compete with similar export industries in
the tariff area would normally not be allowed to be set up in
the Zone.
Application for setting up industrial undertaking.-' [(I) Investors desiring
to establish an industrial undertaking in a Zone shall submit 11 (........) their
application to the Authority complete in all respect.
Each application shall be accompanied by a non-refundable fee specified
by the Authority from time to time.
Power of the Authority to accept or reject any application.- (1 )The
Authority may accept or reject any application without assigning any
reasons.
If the application is accepted, the Authority shall issue a letter of sanction
to the investor containing the terms and conditions subject to which the
sanctioned industry shall operate.
Time for implementation of the sanction.- On receiving the letter of
sanction, the applicant shall be required to implement and complete the
industry within the period specified in the letter of sanction failing which
the sanction shall stand cancelled, provided the Authority may, for
sufficient
cause,
10114) Subs. by SRO. 165(KE)/89, dated 30-08-1989 for the following:
25
9. Registration.- If an industrial undertaking is sanctioned
for a Zone, the investor shall register himself or itself with the
Authority before commencing work on the project or site by
entering into an agreement in such form, as may be specified from
Provided that the Authority may exempt any investor from one or mor of
the general conditions laid down in the agreement.
12[9.A
10. Issue of licences to banks to open branches, etc.-(1)
Licences for opening of branches in a Zone to banks may be
issued by the State Bank of Pakistan hereafter in this rule and rule
11 referred to as the Bank:
Power of the Authority to cancel sanction.- If in the opinion of the Authority
an investor has failed to carry out the purpose for which, or has not fulfilled
the conditions of, the sanction accorded to him under sub-section (1) of
section 1 1 of the Ordinance, it may, after giving him notice to show cause,
cancel, revoke or withdraw the sanction.

10. Issue of licences to banks to open branches, etc.-(1)
Licences for opening of branches in a Zone to banks may be
issued by the State Bank of Pakistan hereafter in this rule and rule
11 referred to as the Bank:
Provided that the Bank may, with a view to obtaining statistical data about
the operations of the branches, call such periodical returns from such
branches from time to time as it may think fit.
11. Dealings in foreign exchange, etc.-(1)The Bank may issue licences to
the branches for transacting foreign exchange business in the Zones.
12(9.A Added by SRO. 1287(1)182, doted 26-12-
1982
26
(2) The rules applicable to the import into, and export from, Pakistan of
Pakistani currency shall apply to the import into, and export from, the
Zones to the tariff area.
(3) Foreign currency notes and other foreign currency
Provided that all such foreign currency notes shall, immediately after
entry, be surrendered to an authorised dealer in the tariff area.
(4) All imports into the Zones shall be paid for out of the importers own
foreign exchange resources abroad without involving, either directly or
indirectly, Pakistan resources.
(5) Imports into the Zones from the tariff area shall be
deemed to be exports from Pakistan and imports into the tariff
area from the Zones shall be deemed to be imports from
abroad and shall be subject to the same conditions and
restrictions as are applicable to similar imports from abroad.
13(1 I.A Added by SRO. 857(1)182, dated 08-09-1982.
14(1 I.8 Added by SRO. 857(1)18Z dated 08-09-1982.
27
(2) The expatriates employed by the occupant industries shall, in respect of
their foreign travel both on private and official account, pay the cost of the
ticket in convertible foreign exchange.
13. Maintenance of accounts and credit facilities.- (1) Persons resident of the
tariff area shall not be permitted to maintain accounts with the branches of
bank in the Zones.
(2) Foreign exchange funds of the enterprises may be kept with the banks in a
Zone in any convertible currency.
(3) No industrial undertaking in a Zone shall be extended any credit
facility out of Pakistan resources including financing by the Industrial
Development Bank of Pakistan.
14. Rebate of excise and customs duties for supplies to Zones.- The normal
excise and customs duties and other taxes leviable on raw materials,
machinery, or goods in the tariff area shall be eligible for rebate under the
existing rules when supplied to a Zone.
15. Facilities.- (1) The Authority shall undertake to provide infrastructure
facilities such as electricity, water, gas, telephone and telex which are
considered necessary for efficient industrial operations in a Zone:
Provided that the cost of providing such facilities shall be borne by
industries set up in a Zone.
(2) The Authority may also provide to investors a list of contractors for
providing necessary services such as stevedoring, movement of goods to
and from a Zone,factory design and construction for their information and
guidance.
(3) Postal, fire services, first aid station and medical centres shall be
provided within a Zone.
15[(4) Supporting enterprises including banking, Insurance and such services as
may be specified by the Federal Government from time to time shall also be
provided within a Zone.
16 Imports and exports.- A development surcharge of 1 % on the F.O.B. value
of all goods 16(.....) exported from any Zone shall be payable to the
Authority.
17. Entry into and exit from a Zone.-(1) Entry and exit of persons and goods
into and from a Zone shall be in accordance with the regulations framed
by the Authority.
rs((4) Added by SRO. 1287(1 )/82, dated 26-12-1982.
16 Omitted by SRO. 165(KE)/89, dated 30-08-1989, for the following;
in rule 16, the words "imported into or" shall be omitted.
28
(2) Payments for raw materials, machinery or goods and services purchased by a Zone investor from the tariff area
shall be made in convertible foreign currency.
18. Monetary transactions.- All payments to labour, managerial staff and for services and facilities within a Zone shall made in Pakistani rupees against the surrender of foreign exchange to an authorised bank or banks as may designated by the Authority.
19. Environmental pollution.- Industries whose operation results in the creation of harmful effluents that environmental pollution shall be required to adopt such measures as are necessary for the proper treatment'of pollutants before they are disposed of.
20. Cost of additional services.- The Authority may impose such fees or charges for services which it may additionally
provide from time to time in connection with
development and maintenance of public utilities and installations;
measures for maintenance of environmental, sanitation and public
safety; and
(c) such other related services which the Authority may deem necessary.
(a)
(6)
21. Suspension and cessation of operations.-
(1) If an industrial undertaking in a Zone decides to cease or suspend its
registered operations, a written notice thereof shall be sent to the Authority
before the decision is implemented.
(2) Subject to the provisions of the relevant laws and the rights of mortgage creditors, the cessation of business
operations shall have the effect of automatically cancelling the certificate of registration upon which the
industrial undertaking shall cease to be entitled to the incentives provided for it.
22. Employment of foreign nationals.- (1) An investor may employ foreign
nationals for which an application shall be made in the form prescribed by
the Authority.
(2) A foreign national employed under sub-rule (1) shall be granted an initial
term of employment of three years, extendable from year to year.
(3) Request for further extension shall be filed with Authority atleast thirty days
before the expiry date of the authorised stay.
23. Exclusion of items detrimental to public health & safety.- The Authority may
at any time, order the exclusion from a Zone of such goods, chemicals,
materials, processes or operations which in its judgement are detrimental to
the public interest, health or safety.
29
24. Privilege of the Authority to call for reports.- The Authority may order any
industrial undertaking or its supporting enterprise to report on the following
particulars, namely:
(i) monthly report on manufacturing process or assembly of
commodities;
(ii) monthly report on commodity import and export;
(iii) status of arrival of commodities imported into the Zone;
(iv) suspension of business operation for over one month;
(v) any other information which is considered necessary by the
Authority concerning the business activities of the industrial 17(24.A Change in incentive package.- Change in the incentive package, under which
an investment has been sanctioned in a Zone, shall not be made except where
such change is more advantageous to the investor and is also accepted by him.
25. General Provisions. - (1) The Authority may, from time to time issue memoranda
and circulars to implement the provisions of these rules,
regulations and schemes
(2) The Authority may, with the approval of the Federal Government set up on
Advisory Committee for the Authority which may include representatives of the
private sector.
HASINUDDIN AQUIL
Deputy Secretary
17(24-A Added by SRO. 165 (KE)/89, doted 30-08-1989.
30
A: CUSTOMS EXPORT PROCESSING ZONES RULES, 1981
CONTENTS Page
Short titl
, extent and commencement.
47
Definitions. 47
Import of goods into the Zones. 47
Introduction of goods into the Zones from Tariff Area. 48
Export of goods from the Zones. 49
Removal of goods from the Zones to Tariff Area. 49
Destruction. 50
Unaccounted goods. 50
Remission of duties. 50
Restriction on removal of goods from the Zones. 50
Transfer of ownership. 50
Security of the Zones. 51
B: ALLIED
NOTIFICATIONS/ORDE
RS CONTENTS
1. Exemption from custom duty and sales
tax for all goods imported into and exported
from the Export Processing Zones. (S.R.O.
881(1)/80, dated 23-8-1980).
2. Repayment of custom-duties and sales tax paid on the
raw materials used in the manufacture of goods admitted
into the Export Processing Zones from the Tariff
Area of Pakistan. (S.R.O. 882 (1)/80, dated 23-8-1980).
3. Procedure for expeditious clearance of the vehicles at the
time of importation for use in Export Processing Zones
allowed Vide CBR U.O.No.1980-81-Cus-Ex/5(17), dated 1 1
th April, 1982. (Customs General Order No: 1
of 1983 dated 09-01-1983).
4. Exemption from central excise duty on such goods
manufactured in the Tariff Area of Pakistan as are
imported into an Export Processing Zone for use
as raw materials or intermediary goods for further
manufacture of goods in the Zone for export.
(S.R.O. 1022(1)/92, dated 18-10-1992).
5. Clarification regarding duty free supplies of
exciseable goods to the Export Processing
Zones. (C.N.16 (28) CEB/84, dated 27-07-1993).
A: CUSTOMS EXPORT PROCESSING ZONES RULES, 1981.
CENTRAL BOARD OF REVENUE
ISLAMABAD, THE 25TH MARCH, 1981
CUSTOMS
S.R.O.249(1)/81.- In exercise of the powers conferred by section 219 of the
Customs Act, 1969 (IV of 1969), the Central Board of Revenue, in order to
regulate and control import and export of goods into and from the Export
Processing Zones, is pleased to make the following rules, namely:
1. Short tide, extent and commencement.- (1)These rules may be called
the Customs Export Processing Zones Rules, 1981
(2) They shall apply to all Zones.
(3) They shall come into force at once.
2. Definitions.-In these rules, unless there is anything repugnant in the
subject or context.
(a) "Act" means the Customs Act, 1969 (IV of 1969);
(b) "Authority" means the Export Processing Zones Authority
established under the Ordinance;
(c) "Collector of Customs", in relation to a Zone, means
the Collector of Customs in whose jurisdiction such Zone is
established;
3. Import of goods into the Zones.-(1 )Subject to sub-rules (7) and (8), any
goods can be imported into the Zones from abroad or from the Tariff
Area.
(2) A separate bill of entry in respect of goods imported for a Zone along
with other documents showing details of the goods as required under the
Act and the rules made hereunder shall be presented to the customs
authorities for assessment and clearance. 47
(8)
(9)
Goods imported into a Zone shall be assessed in accordance with the
existing procedure.
The exemption granted under Boards Notification No.
S.R.O.881(I)/80, dated 23-08-1980, shall be applicable to
machinery, equipment, materials to be used solely within
the limits of a Zone and goods imported into the Zone for
warehousing purposes.
4.
Introduction of goods into the Zones from Tariff Area.- (1)
Goods from the Tariff Area required for further processing
in a Zone shall be admitted after completion of export
formalities which are normally observed for export out of
the country.
1[(4) Subs. by SRO. 142(I)/88, dated 25-02-1988 for the Wowing: -
The exemption granted under the Board's Notification No. S.R.O. 881(1)/80, dated the 23rd
August 1980, shall be restricted to machinery, equipment and materials to be used solely within
the limits of a Zone.5. Export of goods from the Zones.-(1) Any goods removed from a Zone for
exportation shall be exported under the export procedure as laid down in the
Act and the rules made thereunder and documentation shall be
completed on the basis of exemption from duties and taxes under the
Board's Notification No. S.R.O 881(1)/80, dated the 23rd August, 1980. (2)
(2) Goods cleared for export shall be secured and forwarded to the exporting
station under Customs supervision, a pass shall be sent with the goods, specifying
the name of the importer and the clearing agent, if any, number of vehicle,
description and quantity of goods with the marks and numbers and contents
thereof and, on receipt of the goods at the exporting station, the officer of customs
allowing the export of goods shall retain the pass.
(3) All customs formalities regarding removal of goods from the Tariff Area shall
be completed at the main Customs Check Post or any place within the Zone
approved for this purpose by the Collector of Customs.
6. Removal of goods from the Zones to Tariff Area.- 2[(1) Removal of goods
produced by investors in a Zone to Tariff Area for home consumption may
be allowed subject to the import restrictions and formalities applicable to
imports from abroad, custom-duties and other taxes levied on imports into
Tariff Area from the Zone shall be the same as duties and taxes levied on
similar imports from abroad.
(2) Any goods permitted by the aforesaid authority for entry into the Tariff
Area under sub-rule(1) may be taken out of the Zone after fulfilling all the
requirements prescribed under the Act and the rules made thereunder for the direct
import from abroad into the Tariff Area.
The point in time to be token into consideration for the purpose of
determination of value and the rate of duties and other taxes applicable on
goods removed for home consumption shall be determined in accordance
with the provisions of the Act and the rules made thereunder.
Subs. by SRO. 142(0188, doted 25-02-1988 for the following:
Removal of goods produced by investors in a Zone to Tariff Area for home consumption may be allowed
by the Federal Government on project to project basis subject to the import restrichons and formalities
applicable to imports from abroad;
Provided that the investors of the Karachi Export Processing Zone who went into production
before the 1st October, 1984, may be allowed (from that date) to remove up to twenty percent of
their products to Tariff Area for home consumption subject to the aforesaid import restrictions
and formalities; and
Sub-rule 611) as above, was substituted by S.R.O. 1096 (1)/84, dated 24-12-1984 for the following:
Removal of goods from a Zone for home consumption may be restricted to only such cases as
may be authorized by the authority appointed by the Federal Government for the purpose.
49
3[(4) The goods produced in a Zone and removed to Tariff Area for home
consumption shall be chargeable to customs-duties in the state in which
they enter the Tariff Area.
7. Destruction.- Any goods admitted to a Zone on having been rendered
unfit for consumption may be allowed to be destroyed or rendered
commercially value-less by an officer of customs not below the rank of
an Assistant Collector of Customs in such manner as may be prescribed
by the Collector of Customs.
8. Unaccounted goods.- If any importer fails to give proper account of the
imported goods to the satisfaction of an officer of customs not below
the rank of an Assistant Collector of Customs, the importer shall pay on
demand an amount equal to the duties and taxes leviable thereon and
shall also be liable to pay penalties imposed for such violation under
the Act and the rules made thereunder.
9. Remission of duties.- Subject to the satisfaction of the Collector of
Customs, the duties and other taxes, if any, may be remitted in full or in
part, as the case may be, in the following cases, namely:
(i) when any goods are damaged or destroyed by unavoidable
circumstances or causes beyond the control of the importer or the
owner;
(ii) when the waste or refuse of the goods is destroyed in accordance
with rule 8; and
(iii) when goods imported are bonafide samples for study, testing or
design.
10. Restriction on removal of goods from the Zones.- No goods shall be
taken out from any Zone except as provided in rules 6 and 7, or for
transfer to another zone or for sub-contracting in the Tariff Area and
subject to the prior permission of the Collector of Customs on such
conditions, restrictions and limitations as may be prescribed by him or as
otherwise provided in the Act or the rules made hereunder.
11. Transfer of ownership .- Transfer of ownership of goods admitted to a
Zone may be allowed:
Provided that retail sale of such goods shall not be allowed.
Subs. by SRO. 1096(1)1&4, dated 24-12-1984, for the following:
'The amount of duties and taxes chargeable on goods taken into home consumption after processing
in a Zone shall be limited to the duties and taxes applicable to the foreign goods utilized in
the state in which they were introduced into the Zone, plus, where goods of national origin or goods
imported against payment of import duties and taxes were utilized, the amount of any exemption of
rebate of duties and other taxes granted at the time the goods were in•rorJvreo~ into the Zone."
50
12. Security of the Zones.- (1) Each zone shall be delimited and bounded with
secured boundary fencing and suitable check posts may be established after
approval of the Collector of Customs.
(2) The construction of the check posts shall be carried out by the Authority in
accordance with the lay out plan approved by the Collector of Customs.
(3) The Collector of Customs may impose restrictions on means of access to a
zone and establish the hours of business.
(4) The Collector of Customs may keep the means of access to a zone under
permanent or intermittent supervision, and make spot checks on the goods
introduced into the zone to ensure that these are subjected to only autho
rized operations and to see that no un-authorised goods have been introduced.
(C.No.9(10)-SS(CB)/77.Vol. 11).
NASIR AHMED
Secretary (Customs)
B. ALLIED NOTIFICATIONS/ORDERS
1. Exemption from custom duty and sales tax for all goods imported into
and exported from the Export Processing Zones.
MINISTRY OF FINANCE AND ECONOMIC COORDINATION
Islamabad, the 23rd August, 1980 Customs
S.R.O. 881(1)80.- In exercise of the powers conferred by section 19 of the Customs
Act, 1969 (IV of 1969), and section 7 of the Soles Tax Act, 1951 (III of 1951), the
Federal Government, subject to such conditions, limitations and restrictions as the
Central Board of Revenue may impose from time to time , is pleased to exempt from
the whole of customs-duties and sales tax leviable on all the goods imported into and
exported from the Export Processing Zones established under the Export Processing
Zones Authority Ordinance, 1980 (IV of 1980).
(C. No. 9(10)-SS(CB)/771
G. A. JAHANGIR
Joint Secretary
52
2. Repayment of Custom - duties and sales tax paid on the
raw materials used in the manufacture of goods admitted
into the Export Processing Zones from the Tariff Area of
Pakistan.
Islamabad, the 23rd August, 1980
Customs
S.R.O. 882(1)/80. - In exercise of the powers conferred by clause (c) of section
21 of the Customs Act, 1969 (IV of 1969), and sub- section (2A) of section 27
of the Sales Tax Act, 1951 (III of 1951), the Central Board of Revenue is
pleased to authorise the repayment of customs-duties and sales tax paid on
the raw materials used in the manufacture of goods admitted into the Export
Processing Zones established under the Export Processing Zones Authority
Ordinance, 1980 (IV of 1980), at such rates and subject to such conditions as
are applicable to the goods exported outside Pakistan.
[C. No. 9(10)-SS(CB)/771
NASIR
AHMED
Secretary
53
3. Custom General Order No: 1 /83, Dated the 9th January, 1983
Government of Pakistan Central
Board of Revenue
C.No.1980-81/Cus.Ex./5(17) Islamabad, the 9th January, 1983.
Custom General Order No. 1 /83
subject:- Procedure for expeditious clearance of the vehicles at the time
of importation for use in Export Processing Zones allowed Vide
CBR U.O.No.1980-81-Cus-Ex/5(17) dated 11th April 1982.
In pursuance of exemption from the payment of whole of Customs Duty and Sales
Tax granted on the goods imported into and exported from the Export Processing
Zone under S.R.O. 881(1)/80, dated 23rd August, 1980 and special permission
granted to the industrial undertakings established in the Export Processing Zone
for duty free import of vehicles for handling and transportation of the goods
outside the limits of Export Processing Zone and further the duty free import of a
car for office use '(not exceeding 1600 C.C. engine capacity) and a vehicle; for
transport of labour by each industrial undertaking contained in the CBR
U.O.No.1980-81. Cus.Ex/5(17), dated 11th April 1982. The following procedure is
prescribed for expeditious clearance of the vehicles at the time of importation.
While filing the B/E for free clearance of vehicles under purview of the above
orders the importing industrial undertaking shall produce a certificate from the
Export Processing Zone Authority concerned alongwith full particulars of each
Iehicle to the effect that:
(1) the vehicle was within the scope of prescribed exemption, and
(2) the Export Processing Zone Authority concerned undertook to ensure
that the vehicle shall be used exclusively for the purpose for which it
had been imported and that the same shall not be sold transferred and
disposed of without prior permission from the Chief Controller of
Imports & Exports and the Central Board of Revenue and on payment
of taxes leviable thereon for which the authority concerned was
responsible.
On filing of the B/E with the certificate and other related documents,
duty free clearance of the vehicle shall be expeditiously allowed after
completion of formalities.
54
2. A copy of the certificate issued by the EPZ authority referred to in para
above shall be endorsed to the Secretary (Customs), Central Board of
Revenue, Islamabad for information and record.
3. A master register shall be maintained by the group concerned in the
Customs House, Karachi to account for the importation and subsequent
disposal of such vehicles in the enclosed proforma (Annex); Separate
pages will be allotted to individual industrial undertakings who import such
vehicles.
4. The EPZ authority concerned shall also maintain a register on the
proforma referred to in the above para as a permanent record. All imports of
vehicles meant for handling and transportation of the goods as well as the
import of car for office use and a vehicle for transport of labour shall be
entered in the said ledger, Serial Number of the entry in the register shall be
on the triplicate copy of the Bill of Entry and to the vehicle under the serial
number EPZ No.This serial number will be displayed on a plate number to
be affixed on each such vehicles. This will facilitate the physical check of the
vehicles imported by the individual industrial undertakings.
5. Triplicate copy of the Bill of Entry shall be retained by the EPZ authority
concerned and shall be maintained as a permanent record alongwith the
register prescribed above.
Annex. to Customs General Order 1 of 1993
Ledger
ame of Model No. Engine No. No. of Date IGM No. Index No.
vehicle Chassis
1 2 3 4 5 6 7
Rate of Rate of Other Export Authority
Customs Sales Taxes Shipping for local
duty Tax Bill No. sole
Country Name of
whence the
Firm consigned
8 9 10 11 12 13 14
sure
ch it
srred
er of
anent
was
ents,
after
Value Amount of Amount of Amount of Cash No. Remarks
Assessed Customs Soles Tax Other Taxes
15 16 17 18 19 20
MANZOOR AHMED
Second Secretary
4. Exemption from central excise duty on such goods
manufactured in the Tariff Area of Pakistan as are imported
into an Export Processing Zone for use as raw materials or
intermediary goods for further manufacture of goods in the
Zone for export.
CENTRAL BOARD OF REVENUE
Islamabad the 18th October, 1992
Central Excise
S.R.O. 1022(1)/92. - In exercise of the powers conferred by sub-section (1) of
section 12A of the Central Excises and Salt Act, 19,44 (I of 1944), the Federal
Government is pleased to exempt from the whole of central excise duty such locally
manufactured goods used as raw materials or intermediary goods by a manufacturer
located in an Export Processing Zone for further manufacturing of goods in that Zone
for export provided that the provisions of rule 13 of the Central Excise Rules, 1944,
read with Chapter IX thereof, have been observed.
Explanation. - "Export Processing Zone" means such area as is declared by the
Federal Government to be a Zone under the Export Processing Zones Authority
Ordinance, 1980 (IV of 1980).
[C. No. 16 (28)-CEB/84]
MUMTAZ ALI
Additional Secretary
56
17.- (2) Payments for raw materials, machinery or goods and
services purchased by a Zone investor from the Tariff Area
shall be made in convertible foreign currency.
(S. TANVIR AHMAD)
SECOND SECRETARY
(CE)
5. Clarification regarding duty free supplies of exciseable
goods to the Export Processing Zones
Government of Pakistan Ministry
of Finance & Economic Affairs
(Revenue Division) Central Board
of Revenue
C.iqo. 16(28)-CEB/84 Islamabad the
27th July, 1993 From: S. Tanvir
Ahmad Second
Secretary To : 1. The Collector
Customs & Central Excise
Multan/Rawalpindi/Peshawar/ 2. The Collector
Central Excise & Sales
Tax Lahore/ Karachi. Subject: CLARIFICATION REGARDING EXPORT PROCESSING
ZONE. 1. A question has arisen as to whether the supplies of excisable
goods to the export processing zone be deemed as export
entitled to duty free clearance under rule 13 of Central Excise
Rules, if the remittance are made in foreign exchange.
2. I am directed to clarify that under rule 14 read with rule 17 of
Export Processing Zone Authority Rules, 1981, reproduced
below, the supplies made against convertible foreign
exchange payment shall be treated as export for the purposes
specified in the rules under reference and shall, accordingly be
allowed clearances under rule 13 of the Central Excises and
Export Processing Zone Authority Rules,
1981 (S.R.O. 1058(1)/81, dated 23rd
September, 14. The normal excise and customs duties and other taxes
leviable on raw materials, machinery, or goods in the tariff
area shall be eligible for rebate under the existing rules when
supplied to a Zone.
57
Notifications under the Foreign Exchange Act, 1947 (VII of 1947), State Bank of Pakistan Act,
1956 (XXXIII of 1956), the Banking Companies Ordinance 1962 (LVII of 1962), the Insurance
Act, 1938 (IV of 1938), the Pakistan Insurance Corporation Act, 1952 (XXXVII of 1952), Import
and Export Regulations and exemption from the provisions of various labour laws relating to
Export Processing Zones.
CONTENTS
Page
1. Notification No. 1(6)-ECS/48,
dated 01-07-1948 relating to export control. 63
2. Notification No. (7)-ECS/48,
dated 01-07-1948 relating to export by post. 64
3. Notification S.R.O. 1332(1)/81,
dated 13-12-1981 relating to exemption
of the Export Processing Zones from
Foreign Exchange Regulations Act 1947
(VII of 1947). 65
4. Notification S.R.O. 1248(1)/48,
dated 23-11-1983 relating to exemption of
the Export Processing Zones from
State Bank of Pakistan Act, 1956
(XXXIII of 1956) and the Banking
Companies Ordinance 1962 (LVII of 1962). 66
5. Notification S.R.O. 858(1)/82, dated
08-09-1982 relating to exemption of the
Export Processing Zones from the
Insurance Act, 1938 (IV of 1938) and
the Pakistan Insurance Corporation Act ,1 957
(XXXVII of 1952). 67
6. Notification S.R.O. 582(1)/80, dated
02-06-1980 relating to exemption of
Karachi Export Processing Zone from
Import & Export Regulations. 68
7. Notification S.R.O.1004(1)/82, dated
10-10-1982 relating to exemption of
Export Processing Zones from various
labour laws. 69
1. NOTIFICATION NO. I(6)-ECS/48, DATED THEIST JULY, 1948 (AS
AMENDED UPTO 29TH JUNE, 1980)
In exercise of the powers conferred by sub-section (1) of section 12 of the
Foreign Exchange Regulation Act, 1947 (VII of 1947), the Central Government is
pleased to prohibit the export otherwise than by post of any goods either directly
or indirectly to any place outside Pakistan other than any of the countries or
territories in the Schedule appended hereto unless a declaration is furnished by
the exporter, in a manner prescribed in this behalf by the State Bank of Pakistan,
to the Collector of Customs or to such other person as the State Bank of
Pakistan may specify, that an amount representing the full export value of the
goods has been or will be disposed of in a manner and within a period specified
by the State Bank of Pakistan.
Provided that this prohibition shall not apply to the export of:
q Bonafide trade samples;
q Personal effects, whether accompanied or
q Ships stores and transhipment cargo;
q Goods shipped under the order of the Central Government or of
such officers as may be appointed by the Central Government in
this behalf or of the Military, Naval or Air Force authorities in
Pakistan for Military, Naval, or Air Force requirements;
q Goods included in Open General Licence No. 7 published with
the late Ministry of Commerce and Education (Commerce
Division) Notification No. 335/460/42, dated 22nd October, 1952,
as modified from time to time, or such other Export Open General
Licence as may be in force for the time being, and exported to
Iran by land;
q Gift packets where they are accompanied by a declaration by the
sender that the contents of the packet are less than Rs. 500/= in
value and that the despatch of the packet does not involve any
transaction in foreign exchange; and
q Goods processed or manufactured or processed and
manufactured in and exported from Export Processing Zones
established under the Export Processing Zones Authority
Ordinance, 1980 (IV of 1980).
AMENDED UPTO 29TH JUNE, 1980)
In exercise of the powers conferred by sub-section (1) of section 12 of the
Foreign Exchange Regulation Act, 19,47 (VII of 1947), the Central
Government is pleased to prohibit the export by post of any goods either
directly or indirectly to any place outside Pakistan other than any of the
countries or territories in the Schedule appended hereto unless a declaration,
in a form prescribed by the State Bank of Pakistan, for the purpose, is
furnished by the exporter to the Postal Authorities of the time of despatch that
an amount representing the full export value of the goods has been or will be
disposed of in a manner and within a period specified by the State Bank of
Pakistan
Provided that this prohibition shall not apply:
q Where the postal packet is covered by a certificate issued by the
State Bank of Pakistan or by an authorised dealer that the export of
q Where the postal packet is accompanied by a declaration by the
sender that the contents of the parcel are less than Rs. 500/= in value
and that the despatch of the parcel does not involve any transaction in
foreign exchange; and
q Where the parcels are despatched either under the orders of the
Central Government or of the Military, Naval or Air Force authorities in
Pakistan accompanied by a certificate to the effect that the parcel
does not involve any transaction in foreign exchange, signed by a
q Where the postal packet or parcel consists of goods included in Open
General Licence No. 7, published with the late Ministry of Commerce
and Education (Commerce Division) Notification No. 335/460/42 dated
22nd October, 1952 as modified from time to time, or such other q Goods processed or manufactured or processed and manufactured in
and exported from Export Processing Zones established under the
Export Processing Zones Authority Ordinance, 1980 (IV of 1980).
64
3. Notification S.R.O. 1332(1)/81, dated 13-12-1981
relating to exemption of the Export Processing Zones
from Foreign Exchange Regulations Act 1947
(VII of 1947).
MINISTRY OF INDUSTRIES
Islamabad the 13th December, 1981
S.R.O. 1332(1)/81.- In exercise of the powers conferred by section 25 of the
Export Processing Zones Authority Ordinance, 1980 (IV of 1980), the Federal
Government is pleased to exempt the Export Processing Zones established under
the said Ordinance from the provisions of the Foreign Exchange Regulations Act,
19,47 (VII of 1947).
HASINUDDIN
Deputy Secretary
65
4. Notification S.R.O. 1248(1)/48, dated 23-11-1983
relating to exemption of the Export Processing Zones from
State Bank of Pakistan Act, 1956 (XXXIII) of 1956) and
Banking Companies Ordinance 1962 (LVII of 1962).
MINISTRY OF INDUSTRIES
Islamabad the 23rd November, 1981
S.R.O. 1248(1)/81.- In exercise of the powers conferred by section 25 of the Export
Processing Zones Authority Ordinance, 1980 (IV of 1980), the Federal Government is
pleased to exempt the Export Processing Zones from all the provisions of the State
Bank of Pakistan Act, 1956 (XXXIII of 1956), and the Banking Companies Ordinance,
1962 (LVII of 1962).
HASINUDDIN AQUIL
Deputy Secretary
66
5. Notification S.R.O. 858(1)/82, dated 08-09-1982
relating to exemption of the Export Processing Zones
from the Insurance Act, 1938 (IV of 1938) and Pakistan
Insurance Corporation Act, 1957 (XXXVII of 1952).
Islamabad, Wednesday, September 8,
1982
S.R.O. 858(1)/82.- In exercise of the powers conferred by section 25 of the
Export Processing Zones Authority Ordinance, 1980 (IV of 1980), the
Federal Government is pleased to exempt the Export Processing Zones
from all the provisions of the Insurance Act, 1938 (IV of 1938), and the
Pakistan Insurance Corporation Act, 1952 (XXXVII of 1952).
[No. 5(6)/81-Pl )
MUHAMMAD HASIN KHAN
Chief Research Officer
6. Notification S. R. O. 582(1)/80, dated 02-06-1980
relating to exemption of Karachi Export Processing
Zone from Import & Export Regulations.
Islamabad, the 2nd June, 1980.
S.R.O. 582(1)80.- In exercise of the powers conferred by section 25 of the
Export Processing Zones Authority Ordinance, 1980 (IV of 1980), the Federal
Government is pleased to exempt Karachi Export Processing Zone from the
provisions of the Registration (Imports and Exports) Order, 1952, 1 [the import
Trade Control Order, 1973], the Import Policy Order issued from time to time
and Schedules I to IV and VI annexed to the Ministry of Commerce’s
Notification NO. SRO 685(1)/79, dated the 31 st July, 1979, except in so far as
they relate to supplies from Karachi Export Processing Zone to the tariff areas
of Pakistan.
(No. 5(1)/80-P.1)
HASINUDDIN
AQUIL Deputy