REFERENCE DATES FOR DETERMINING THE MONTHLY EXPORT SHIPMENT OF EXPORTERS

REFERENCE DATES FOR DETERMINING THE MONTHLY EXPORT SHIPMENT OF EXPORTERS <!--[if gte mso 10]> REFERENCE DATES FOR DETERMINING THE MONTHLY EXPORT SHIPMENT OF EXPORTERS By Akhtar Javed, Advocate, Lahore A confusion prevailed in various Collectorates of Sales Tax about the reference date for determining the monthly export shipment of an exporter. The Pakistan Leather. Garments Manufacturer and Exporters Association (PLGMEA) vide its letter dated 7-10-2002 referred the matter to C.B.R. for a categorical clarification. While determining monthly export shipment of an exporter, Custom Authorities had been taking EGM date for shipments exporter by air and Mate Receipt date for the shipments exported by sea. C.B.R. was requested to advise the Collectorates of Sales Tax to adopt the practice being followed by the Collectorates of Customs while processing the refund claims of the exporters. 2. C.B.R. inquired the matter from Collector of Customs Exports Karachi to verify the practice in cases of customs rebates. In response to C.B.R.'s aforesaid query, the Collector of Customs Exports Karachi confirmed that the practice prevalent in the Collectorate is the same as had been intimated by PLGMEA. 3. After receiving a confirmation from Collector of Customs Exports Karachi, C.B.R. vide its Letter C. No. 3(20)ST-L&P/2001 dated 28-11-2002 has been pleased to advise all the Collectors of Sales Tax to follow the same practice as is in vogue in the Collectorate of Customs Exports Karachi. Board has advised that while determining monthly export shipment of an exporter, EGM date for the shipments exported by air and Mate Receipt date for shipments exported by sea may be taken.