In exercise of the powers conferred by section 19 of the Custom Act ,1969 (IV of 1969),and section 7 of the Sales 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).
Source *(S.R.O. 881(I)/80, dated 23-08-1980)
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 authorize 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.
Source: *(S.R.O. 882(I)/80, dated 23-08-1980)