The Central Board of Revenue (CBR) have revised Pakistan's duty drawback rates on all the exportable goods keeping in view the duty rates' changes made in the budget 2005-06. According to a notification, the items and their rates are: finished leather of goat or sheep or kangaroo skin 1.56% of the f.o.b. (freight on board) value; cow or buffalo or camel hide 2.5% of the f.o.b. value; buffalo hide in finished form for furniture or upholstry leather (2.5mm up to 5mm) 4.1% of the f.o.b. value; lamb or sheepskin finished leather with hair-on doubleface 2.27% of the f.o.b. value; lamb or sheepskin crust or dyed crust leather with hair on suede 1.6% of the f.o.b. value; wet-blue sheep or goat skin 0.23% of the f.o.b. value; leather articles and made ups, namely, saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), gloves of all sorts, with or without cloth back (including sports gloves); leather garments, articles of leather of a kind used in machinery of mechanical appliances or for other technical or industrial uses 2.37% of the f.o.b. value, 5.24% of the f.o.b. value, and 1.97% of the f.o.b. value, respectively; finished leather wherein imported wet-blue hides and skins have been used, namely, (a) goat or sheep or kangaroo skin, 1.17% of the f.o.b. value, cow or buffalo or camel hide, 1.71% of the f.o.b. value, buffalo hide in finished form for furniture or upholstery leather (2.5mm up to 5mm), 3.04% of the f.o.b. value; leather articles and made ups wherein imported wet-blue hides and skins, and accessories imported under manufacturing bond, have been used, namely, (a) saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), (b) leather garments, and (c) cut leather components for shoes, garments, gloves and upholstery; leather patchwork sheets, aprons and other protective clothing braces,1.05%, 1.59% and 0.87% of the f.o.b. value; leather articles and made ups wherein imported wet-blue hides and skins have been used, namely, (a) saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), (b) leather garments, and (c) cut leather components for shoes, garments, gloves and upholstery, 1%, 4.28% and 0.83% of the f.o.b. value, respectively; leather articles and made ups wherein only imported finished leather have been used, namely, (a) saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), (b) leather garments, and (c) cut leather components for shoes, garments, gloves and upholstery, 0.15%, 2.43% and 0.12% of the f.o.b. value, respectively; mini or miniature boxing gloves with or without key chains used as decoration pieces for promotional purposes (all sizes), 1.29% of the f.o.b. value; boxing gloves and others including hockey, football, goalkeepers, driving and ski gloves, all sizes and other artificial leather (rexine) made ups, 3.70 percent of the f.o.b. value; head guards or head protectors (for boxing), 2.97% of the f.o.b. value; footballs, complete football panel kits (unstitched), indoor balls, soccer balls, volley balls, medicine balls, hand balls, punching balls, water polo balls, rugby balls, basket balls, KORB balls, mini footballs, mini volley balls, mini rugby balls, mini basket balls, all sorts of mini balls, jumbo footballs made from artificial leather with synthetic cloth or cotton cloth with or without either rubber latex bladders or butyl bladders (all sizes), 5.25% of the f.o.b. value; footballs, complete football panel kits (unstitched), indoor balls, soccer balls, volley balls, medicine balls, hand balls, punching balls, water polo balls, rugby balls, basket balls, KORB balls, mini footballs, mini volley balls, mini rugby balls, mini basket balls, all sorts of mini balls, jumbo footballs made from artificial leather imported duty-free with synthetic cloth or cotton cloth with or without either rubber latex bladders or butyl bladders (all sizes), 0.65 percent of the f.o.b. value; rubber moulded balls or rubberized balls with or without synthetic cloth or yarn fitted with bladders, 1.01 percent of the f.o.b. value; polo sticks, polo sticks without head and polo sticks without head and handle, 0.14 percent of the f.o.b. value; sporting seat sticks shooting sticks made of aluminum with leather padded seat, 1.08 percent of the f.o.b. value; tennis rackets, squash rackets, paddle rackets and badminton rackets all sizes made of wood or cane, 0.68 percent of the f.o.b. value; hockey sticks wooden (all sizes), 1.11 percent of the f.o.b. value; cricket bats (all sizes) with imported English willow cleft wood and cane, 3.56 percent of the f.o.b. value; cricket bats (all sizes) with indigenous wood or with duty-free import of English willow cleft wood and cane, 0.22 percent of the f.o.b. value; cricket bat handle with one, two or three rubber strips, size 17 inches and above, 0.64 percent of the f.o.b. value and 0.58 percent of the f.o.b. value; latex rubber bladders, 0.32 percent of the f.o.b. value, and 2.23 percent of the f.o.b. value; footballs, basket balls, hand balls, volley balls, medicine balls, punching balls, net balls, water-polo balls, rugby balls and soccer balls made of leather with or without either rubber latex bladders or butyl bladders, all sizes, 0.99 percent of the f.o.b. value; unstitched/cut printed panels for footballs, soccer balls, handballs, volleyballs, rugby balls, mini balls with artificial leather all sizes, 4.19% of the f.o.b. value; unstitched/cut un-printed panels for footballs, soccer balls, handballs, volleyballs, rugby balls, mini balls with artificial leather all sizes, 3.69% of the f.o.b. value; hurling balls made of artificial leather, 1.98% of the f.o.b. value; hurling balls made of cowhide leather, 1.38% of the f.o.b. value; sports goods made of composite materials (carbon fibre, glass fibre, kevlar aluminum, etc.), 3.73% of the f.o.b. value; baseballs made of artificial leather with cork and rubber or rubber foam, 4.1% of the f.o.b. value; canvas or textile footwears with rubber sole (all varieties and sizes), 2.83% of the f.o.b. value; leather footwears including chappals and sandals with leather upper and leather sole (all varieties and sizes), 3.03% of the f.o.b. value; and leather footwears including chappals, sandals and slippers with leather upper and pu or pvc or TPR or rubber or leather insert sole (all varieties and sizes), 4.25% of the f.o.b. value.
