Excise Duty

1. Application on letterhead mentioning the details of the business venture.
2. CNIC of all owners, partners or directors, as the case may be.
3. Explosives Licence.
4. Site plan approved by the Chief Inspector of Explosives.
5. National Tax Number Certificate and Active Taxpayer List.
6. Sales Tax Registration Certificate duly registered as manufacturer and exporter.
7. Memorandum and Articles of Association of the company.
8. Copy of Form 29 submitted with the Securities and Exchange Commission of Pakistan.
9. Certificate of Incorporation.
10. Certificate of Commencement of Business, if applicable.
11. List of directors.
12. Title documents of the premises.
13. NOC of the concerned Deputy Commissioner.
14. Final report / NOC of the Environmental Protection Agency.
15. Any other documents, papers or information which the competent authority may deem necessary at the time of considering the application.

The premises of the applicant will be declared as a Private Bonded Warehouse under section 15(d) of the Sindh Abkari Act, 1878, for which the applicant / company will pay establishment charges annually. The applicant will also submit Export in Bond under sub-paragraph 5 of paragraph 52(c) of Sindh Excise Manual Volume I at Rs. 2,160 per gallon for securing government revenue.

1. Application on letterhead mentioning the details of the business venture.
2. Explosives Licence.
3. Site plan approved by the Chief Inspector of Explosives.
4. Distillery Licence issued by the Excise authorities of the concerned province.
5. National Tax Number Certificate and Active Taxpayer List.
6. Sales Tax Registration Certificate duly registered as manufacturer and exporter.
7. Memorandum and Articles of Association of the company.
8. Copy of Form 29 submitted with the Securities and Exchange Commission of Pakistan.
9. Certificate of Incorporation.
10. Certificate of Commencement of Business, if applicable.
11. List of directors.
12. Complete address of the office established in the Province of Sindh.
13. Tenancy agreement of the local office in the Province of Sindh.
14. NOC of the landlord.
15. Title documents of the premises.
16. CNIC of all owners, partners or directors, as the case may be.
17. CNIC of the landlord.
18. Final report / NOC of the Environmental Protection Agency.
19. Undertaking not to hold physical possession of Rectified Spirit transported from a distillery situated in another province, and that the quantity brought from the distillery will not be sold in the local market and is meant only for export to foreign countries. The applicant will also submit Import in Bond under sub-paragraph 4 read with sub-paragraph 8 of paragraph 52 of Sindh Excise Manual Volume I, besides executing Export in Bond under sub-paragraph 5 of paragraph 52(c) at Rs. 2,160 per gallon for securing government revenue.
20. Any other documents, papers or information which the competent authority may deem necessary at the time of considering the application.

1. Explosives Licence.
2. Site plan approved by the Chief Inspector of Explosives.
3. Approval of KPT / regulatory authority.
4. Declaration as “Custom Bond” by Pakistan Customs.
5. Income Tax Registration Certificate and Active Taxpayer List.
6. Sales Tax Registration Certificate / registration of Sindh Sales Tax on Services.
7. Memorandum and Articles of Association of the company.
8. Copy of Form 29 submitted with the Securities and Exchange Commission of Pakistan.
9. Certificate of Incorporation.
10. Certificate of Commencement of Business, if applicable.
11. List of directors.
12. CNIC of all directors, partners or owner, as the case may be.
13. Title documents of the premises.
14. Any other documents, papers or information which the competent authority may deem necessary at the time of considering the application.

The premises of the applicant will be declared as a Private Bonded Warehouse under section 15(d) of the Sindh Abkari Act, 1878, for which the applicant will pay establishment charges annually. Private Bonded Warehouses are established to store excisable articles of other distilleries / wholesale licensees only. No production, blending, compounding, extraction, manufacturing process or value addition using an excisable article or otherwise is allowed at such warehouses.

1. Application on letterhead mentioning the purpose for which methanol is required.
2. Explosives Licence.
3. Site plan approved by the Chief Inspector of Explosives.
4. CNIC of all owners, partners or directors, as the case may be.
5. National Tax Number Certificate and Active Taxpayer List.
6. Sales Tax Registration Certificate duly registered as manufacturer and importer.
7. Memorandum and Articles of Association of the company.
8. Certificate of Incorporation.
9. Certificate of Commencement of Business, if applicable.
10. List of directors.
11. Consent letter from the warehouse for storage of imported methanol.
12. Any other documents, papers or information which the competent authority may deem necessary at the time of considering the application.

A methanol case is under consideration before the Supreme Court of Pakistan. The Government of Sindh has adopted a policy of not issuing methanol licences for trading purposes in Sindh. Licences are issued to bona fide users having their own factory / plant who intend to use methanol in their own art and industry. Applicants from other provinces intending to import methanol, store it in approved Private Bonded Warehouse tanks at Keamari Karachi and subsequently export it to other provinces / territories may be licensed on the condition that no methanol is sold in Sindh.

1. Application on letterhead mentioning the purpose for which methanol is required.
2. CNIC of all owners, partners or directors, as the case may be.
3. National Tax Number Certificate and Active Taxpayer List.
4. Sales Tax Registration Certificate duly registered as manufacturer and importer.
5. Memorandum and Articles of Association of the company.
6. Certificate of Incorporation.
7. Certificate of Commencement of Business.
8. List of directors.
9. Consent letter from the warehouse for storage of imported methanol.
10. Explosives Licence.
11. Site plan approved by the Explosives Department.
12. Complete address of the office established in the Province of Sindh.
13. Tenancy agreement of the local office in the Province of Sindh.
14. NOC of the landlord.
15. Title documents of the premises.
16. Any other documents, papers or information which the competent authority may deem necessary at the time of considering the application.

1. Application on letterhead.
2. CNIC of the applicant.
3. Dangerous Petroleum Licence.
4. Site plan approved by the Dangerous Petroleum Licence issuing authority.
5. Title documents.
6. Tenancy agreement, if the proposed premises are rented.
7. NOC of the landlord.
8. CNIC of the landlord.
9. National Tax Number Certificate and Active Taxpayer List.
10. Sales Tax Registration Certificate.
11. Any other documents, papers or information which the competent authority may deem necessary at the time of considering the application.

1. Application on letterhead mentioning the purpose for which Denatured Spirit is required.
2. Explosives Licence.
3. Site plan approved by the Chief Inspector of Explosives.
4. CNIC of all owners, partners or directors, as the case may be.
5. National Tax Number Certificate and Active Taxpayer List.
6. Sales Tax Registration Certificate duly registered as manufacturer.
7. Memorandum and Articles of Association of the company.
8. Certificate of Incorporation.
9. Certificate of Commencement of Business, if applicable.
10. List of directors.
11. Any other documents, papers or information which the competent authority may deem necessary at the time of considering the application.

1. Bank certificate to secure payment of government revenue.
2. Complete address where the licensed liquor business is to be carried on, supported by:
   • Tenancy agreement in case of rented premises.
   • Site plan.
   • NOC of the landlord.
   • CNIC of the landlord and the applicant.
   • Title documents of the proposed licensed premises.
3. Title of the business, including the name and style under which the business is to be carried on.
4. Any other documents, papers or information which the competent authority may deem necessary at the time of considering the application.

At present there is a complete ban on the grant / issuance of new liquor licences in the Province of Sindh.

1. Bank certificate to secure payment of government revenue.
2. Complete address where the licensed liquor business is to be carried on, supported by:
   • Tenancy agreement in case of rented premises.
   • Site plan.
   • NOC of the landlord.
   • CNIC of the landlord and the applicant.
   • Title documents of the proposed licensed premises.
3. Title of the business, including the name and style under which the business is to be carried on.
4. Any other documents, papers or information which the competent authority may deem necessary at the time of considering the application.

At present there is a complete ban on the grant / issuance of new liquor licences in the Province of Sindh.

1. Application on letterhead.
2. CNIC of the applicant.
3. Explosives Licence.
4. Site plan approved by the Chief Inspector of Explosives.
5. Title documents.
6. Tenancy agreement, if the proposed premises are rented.
7. NOC of the landlord.
8. CNIC of the landlord.
9. National Tax Number Certificate and Active Taxpayer List.
10. Sales Tax Registration Certificate and registration with the Sindh Revenue Board.
11. List of directors / partners.
12. CNIC of all directors / partners.
13. Memorandum and Articles of Association of the company / Partnership Deed.
14. Certificate of Incorporation / Commencement of Business / Certificate of Registrar of Firms.
15. Final report / NOC of the Environmental Protection Agency.
16. The specific quantity (quota) of Rectified Spirit needed in the manufacture of hand sanitiser must be stated.
17. Chemical formulation specifically mentioning the quantity of Ethanol / Rectified Spirit required in the manufacture of a 250 ml bottle.
18. PCSIR certificate confirming that the product meets WHO standards.
19. Trademark Certificate for the brand to be launched.
20. Any other documents, papers or information which the competent authority may deem necessary at the time of considering the application.

The premises of the applicant will be declared as a Private Bonded Warehouse under section 15(d) of the Sindh Abkari Act, 1878, for which the applicant / company will pay establishment charges annually. Usage beyond 500 LPG or 294 bulk gallons per annum requires excise duty at the full tariff rate of Rs. 2,160 per LPG, Vend Fee at Rs. 10 per LPG and Assessment Fee at Rs. 48 per bulk gallon. Annual consumption within 500 LPG or 294 bulk gallons by a chemist / pharmaceutical company may be allowed subject to excise duty at the reduced rate of Rs. 50 per LPG.

1. Application on letterhead.
2. CNIC of the applicant.
3. Explosives Licence.
4. Site plan approved by the Chief Inspector of Explosives.
5. Drug registration letter from the Drug Regulatory Authority of Pakistan, Ministry of National Health Services, Regulation and Coordination.
6. Manufacturing Licence granted by DRAP.
7. Drug formulation mentioning that Rectified Spirit is required in manufacturing.
8. Title documents.
9. Tenancy agreement, if the proposed premises are rented.
10. NOC of the landlord.
11. CNIC of the landlord.
12. National Tax Number Certificate.
13. Sales Tax Registration Certificate.
14. List of directors / partners.
15. CNIC of all directors / partners.
16. Memorandum and Articles of Association of the company / Partnership Deed.
17. Certificate of Incorporation / Commencement of Business / Certificate of Registrar of Firms.
18. Final report / NOC of the Environmental Protection Agency.
19. Any other documents, papers or information which the competent authority may deem necessary at the time of considering the application.

The premises of the applicant will be declared as a Private Bonded Warehouse under section 15(d) of the Sindh Abkari Act, 1878, for which the applicant / company will pay establishment charges annually. If ethanol does not form an ingredient of the finished product, excise duty at the full tariff rate of Rs. 2,160 per LPG is payable along with Vend Fee at Rs. 10 per LPG and Assessment Fee at Rs. 48 per bulk gallon. If ethanol becomes an ingredient of the finished product, excise duty at the reduced rate of Rs. 25 per LPG along with Vend Fee at Rs. 10 per bulk gallon will be charged.