CUSTOMS RULES, 2001
(S.R.O.450(I)/2001, DATED 18.6.2001)
SUB CHAPTER (3)
EXPORT PROCESSING ZONE
231. Destruction .-
Provided that manufacturer in Export Processing Zone is allowed to remove @ 3% of the total value of export, the defective 'B' grade goods, waste, used packing materials, empty drums and cartons generated or produced in the Zone to tariff area on payment of duties and taxes.
Rule 231, SUB CHAPTER (3), S.R.O. 450(I)/2001 dated 18.06.2001, and Notification No. SI/MISC/635/CUS-EPZ/2001 Collectorate of Customs (Exports), Karachi