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All sources Income Tax Ordinance 2001 Sales Tax Act 1990 Customs Act 1969 Federal Excise Act 2005
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1238(1)/2026Federal Excise Act 2005

Amendments in Independent Case Scrutiny Committees for Federal Excise

Amendments in Independent Case Scrutiny Committees for Federal Excise
1168(1)/2026Federal Excise Act 2005

Independent Case Scruitny Committees for Federal Excise

Independent Case Scruitny Committees for Federal Excise
Federal Excise General Order No. 01 of 2025Federal Excise Act 2005

Federal Excise General Order No. 01 of 2025 - Procedure for Removal of Processed Tobacco from Tobacco Green Leave Threshing (GLT) Unit or a warehouse

Federal Excise General Order No. 01 of 2025 - Procedure for Removal of Processed Tobacco from Tobacco Green Leave Threshing (GLT) Unit or a warehouse
Federal Excise Circular No. 01/2024 (IR-Operations)Federal Excise Act 2005

Federal Excise Circular No. 01/2024 (IR-Operations) - Standard Operating Procedure for Disposal of Cases of Condonation of Time Limit under Section 43 of the Federal Excise Act, 2005

Federal Excise Circular No. 01/2024 (IR-Operations) - Standard Operating Procedure for Disposal of Cases of Condonation of Time Limit under Section 43 of the Federal Excise Act, 2005
1449(I)/2024Federal Excise Act 2005

Condonation of time limit by Commissioner-IR under Section 43 of Federal Excise Act, 2005

Condonation of time limit by Commissioner-IR under Section 43 of Federal Excise Act, 2005
1376(I)/2024Federal Excise Act 2005

Excise Duty on Property - Amendments in the Federal Excise Rules, 2005

Excise Duty on Property - Amendments in the Federal Excise Rules, 2005
01 of 2024Federal Excise Act 2005

MITIGATING THE HARDSHIP FACED BY EXPORTERS OF UNMANUFACTURED TOBACCO

MITIGATING THE HARDSHIP FACED BY EXPORTERS OF UNMANUFACTURED TOBACCO

1191(I)/2024Federal Excise Act 2005

FED on Tickets for International Journey from Pakistan to GCC

FED on Tickets for International Journey from Pakistan to GCC
No. 01/2011Federal Excise Act 2005

FILING AND PROCESSING OF EXPEDITIOUS REFUNDS BY IT SYSTEM OF FBR.

FILING AND PROCESSING OF EXPEDITIOUS REFUNDS BY IT SYSTEM OF FBR.
01/2009Federal Excise Act 2005

SCOPE AND CHARGEABILITY OF EXCISE DUTY ON FRANCHISE SERVICES.

SCOPE AND CHARGEABILITY OF EXCISE DUTY ON FRANCHISE SERVICES.
JO-513518f2a36bFederal Excise Act 2005

Extension in due date for filing of Sales Tax return and Federal Excise return for persons registered in Sindh province.

Extension in due date for filing of Sales Tax return and Federal Excise return for persons registered in Sindh province.

MITIGATING THE HARDSHIP FACED BY EXPORTERS OF UNMANUFACTURED TOBACCO

In force since 27 Aug 2024 Checked 1 month ago
Original text — English Never translated

Government of Pakistan Revenue Division Federal Board of Revenue Inland Revenue ***** C.No.1(109) ST-L&P/Ops/2024 /8 0 el Of - Islamabad, the 28th August, 2024 FEDERAL EXCISE GENERAL ORDER # 01 of 2024 (Operations) SUBJECT: MITIGATING THE HARDSHIP FACED BY EXPORTERS OF UNMANUFACTURED TOBACCO Whereas, unmanufactured tobacco is subject to federal excise duty in terms of S.No.7 to Table-I of Schedule-I of Federal Excise Act, 2005 (the Act). And whereas, Federal Excise General Order No.02 of 2005 (FEGO) in its paras (ii) & (iii) stipulates that removal of unmanufactured tobacco from manufacturing premises, whether for sale or for storage, can only take place upon payment of duty. This has created difficulties for exporters of unmanufactured tobacco who are otherwise entitled to zero-rating in terms of Section 5 of the Act, however, in view of the above-referred provisions of the FEGO, are required to pay FED upon removal of unmanufactured tobacco from manufacturing premises to a warehouse for storage. Now, therefore, in exercise of the powers conferred by Section 43 of the Federal Excise Act, 2005, the Board is pleased to direct that a GLT unit engaged in the export of unmanufactured tobacco may be allowed to remove unmanufactured tobacco from its manufacturing premises to a declared warehouse without payment of duty, subject to the following conditions, namely: The DCIR concerned shall certify that there is no space available for storage inside the manufacturing premises of such GLT unit; Unmanufactured tobacco shall only be stored in a warehouse duly declared to the concerned Commissioner-IR; 712-n

The GLT unit availing this facility shall have confirmed export orders for unmanufactured tobacco; All movement of unmanufactured tobacco including from manufacturing premises to warehouse or removal for exports, as the case may be, shall take place under the supervision of an officer of Inland Revenue not below the rank of Assistant Commissioner-IR, duly authorized by concerned Commissioner-IR in this behalf; The keys of the warehouse shall be in the custody of an officer designated by the Commissioner-IR concerned; A register, as specified in Annex-I to this General Order, shall be maintained at the manufacturing premises of the GLT Unit recording movement of unmanufactured tobacco, whereas a register as specified in Annex-II shall be maintained at warehouse; At the time of movement of unmanufactured tobacco from manufacturing premises to warehouse, located outside the manufacturing premises, a transport advice in duplicate as specified in Annex-III to this General Order shall be issued. original advice shall accompany the vehicle upto the destination mentioned in the advice; Removal of unmanufactured tobacco from manufacturing premises to a declared warehouse outside the manufacturing premises shall be allowed subject to provision of bank guarantee to the extent of amount of federal excise duty involved; In case of any pilferage, bank guarantee shall be realized; Bank guarantee shall be released to the extent of export proceeds realized against the export of unmanufactured tobacco; An officer of Inland Revenue not below the rank of Assistant Commissioner-IR, duly authorized by concerned Commissioner-IR, shall have free access at all time to any warehouse used for the storage of unmanufactured tobacco. (Khalid Mehmood) Second Secretary (ST-L&P) Cc: SA to Member (IR Ops), FBR, Islamabad Member (IR-Policy), FBR, Islamabad All Chief Commissioners-IR, LT0s/MTO/CTOs/RTOs Chief (PR), FBR, Islamabad for uploading on Webportal.

Annex-I [see clause(f)1 Register for Receipts, Issues and Balances of Unmanufactured Tobacco at Manufacturing Premises Name and Address of GLT Unit Description of unmanufactured tobacco (variety) Date & Time Opening Stock Receipts Issued Closing Stock No of Packages Qty (Kg/MT) Ref. No Received from Qty (Kg/MT) Ref. No Issue To Warehouse Qty (Kg/MT) No of Packages Qty (Kg/MT) Annex-II isee clause(1)1 Register for Receipts, Issues and Balances of Unmanufactured Tobacco at Warehouse Name and Address of GLT Unit Description of unmanufactured tobacco (variety) Date & Time Opening Stock Receipts Issued Closing Stock No of Packages city (Kg/MT) Ref. No Received from Manufacturing Premises Qty (Kg/MT) Ref. No Released for Export Qty (Kg/MT) No of Packages Qty (Kg/MT)

Annex-III [see clause(g)1 Transport Advice- Unmanufactured Tobacco Name of the GLT Unit: NTN: Address of warehouse: Advice No: Date: Mode of Transport Vehicle No. Time of Transport Description of Unmanufactured tobacco (variety) Type of Packages No of Packages Quantity (KG/MT) Assessable Value Rate /KG Amount Authorized Signatory