Registration under DTRE scheme: custom collectors empowered to accept and reject applications

ISLAMABAD (November 23 2003): The Central Board of Revenue (CBR) has empowered the collectors of customs to accept or reject the applications filed for registration of exporters under Duty and Tax Remission for Export (DTRE) Rules.

However, the collector is bound to give solid reasons for rejecting an application under DTRE scheme.

The CBR has amended procedure for the implementation of DTRE rules through a Customs General Order (CGO) 12 of 2003 issued here on Saturday.

Previously, Additional Collectors had the authority to approve or reject applications for registration under DTRE.

For approval of applications, the Assistant/Deputy Collectors would carry out scrutiny of the application form and the supporting documents, but the power to accept/reject applications has been given to collectors of customs The collector would ensure that final approval or rejection letter is issued to applicant within ten days after submission of the duly completed DTRE application forms.

The procedure has been issued for the Collectors of Customs, Sales Tax and Central Excise for smooth implementation of the DTRE scheme.

The text of the CGO 12 OF 2003 issued here on Saturday:

The Central Board of Revenue is pleased to direct that the following further amendments shall be made in its Customs General Order 12 of 2003, dated 12th June, 2002, namely:

In the said General Order, in Chapter XIII, in main para 45, in item (I) captioned “Application Approval”'

(i) for para 5, the following shall be substituted, namely,-

“5. The Assistant Collector/Deputy Collector shall submit the application form along with accompanying documents to the Collector with his recommendations.”;

(ii) for para 6, the following shall be substituted, namely,-

“6. The Collector may approve or he may, for reasons to be recorded in writing, reject the application”.

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