12. Import of inputs by manufacturers-cum-exporters. – The export houses, export oriented units, manufacturing bonds and exporters operating under Manufacturing in Bonds, Common Bonded Warehouses, Duty and Tax Remission for Exports (DTRE) of the Customs Rules, 2001, and temporary importation scheme governed through Notification No. S.R.O. 492(I)/2009, dated the 13th June, 2009 shall be allowed to import items, actually required for production of export items, except items mentioned in Appendix-A and C. The manufacturer-cum-exporter operating under the aforementioned schemes shall, however, be allowed to import input items borne on Appendix-B subject to the fulfillment of conditions mentioned therein, actually required for production of export items. Customs authorities shall, however, ensure that all conditions including those mentioned in the above mentioned Customs Rules and notifications are duly complied with.
(Rule 12 of Import Policy Order, S.R.O. 902(I)/2020 Dated: 25th September, 2020)