Professional Documents
Culture Documents
2009 Sro 211
2009 Sro 211
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
*****
NOTIFICATION
(CUSTOMS)
S.R.O. 211(I)/2009.– In exercise of the powers conferred by clause (c) of section 21 of the
Customs Act, 1969 (IV of 1969), and in supersession of its Notification No. S.R.O. 930(I)/2007, dated the 11th
September, 2007, the Federal Board of Revenue is pleased to authorize repayment of customs–duties to the
extent specified in column (5) of the Schedules below, paid on the importation of the raw materials specified
in column (1) of the said Schedules, used in the production or manufacture of the goods specified in column
(2) of those Schedules and exported during the period specified in column (4) thereof, subject to the following
conditions, namely:–
(i) the manufactured goods are exported out of Pakistan and an application for
repayment of customs–duties is presented to the proper officer of Customs
within two hundred and ten days of such exportation or within one hundred and
eighty days from the date of realization of foreign exchange as shown on Bank
Credit Advice issued in accordance with the current directive of the State Bank
of Pakistan; and
(ii) the exporter makes a declaration on the goods declaration filed under section
131 of the Customs Act, 1969 (IV of 1969) and on other export documents for
his claim for repayment of the customs–duties paid on the imported raw
materials used in the production or manufacture of the goods being exported.
SCHEDULE I
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
1 Stainless steel. 2 Hand tools of stainless 8205.1000 8205.5100 From 0.48% of the
steel, all sorts. 05.03.2009 f.o.b. value.
onwards.
2 Twist drills. 8205.3000 8205.5900
3 Electroplating polishes. 8205.4000 8205.9000
4 Emery flour.
5 Emery grain.
6 Felt mop.
SCHEDULE II
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Carbon steel. 1 Safety blades made of steel. 8212.2000 8212.2000 From 1.95% of the
05.03.2009 f.o.b. value.
onwards.
2 Trichloro–ethylene.
3 Titanine thinner.
4 Cellophane rolls.
5 Cellophane sheets.
6 Stainless steel.
7 DS 55 passivation.
8 Grinding wheels.
9 First hone wheels.
10 Final hone wheels.
11 Polytex sheet.
12 03D oil.
13 Corner grinding wheel.
14 Target rod.
15 Vydax.
16 03E rust inhibitor.
17 Petroleum jelly.
18 Waxed paper.
19 Hot melt glue.
20 Cellulose film.
21 Wrapper paper.
SCHEDULE III
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE IV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE V
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE VI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
Iron and steel wire. 2 Wire nails (all sizes). 7317.0010 From 3.13% of the
05.03.2009 f.o.b. value.
onwards.
SCHEDULE VII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
3 Insulating tape.
4 Insulating paper crepe.
5 Cork sheet.
6 CRC steel.
7 H.T. bushing.
8 Thermometer.
9 Tap changer.
10 Mono block.
11 CU foil.
12 Press board.
13 Diamond dotted paper.
14 Laminated wood.
15 Buchholz relay.
16 Magnetic oil level
indicator.
17 CT 2500/5A 30 V.
SCHEDULE VIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
23 Text block.
24 Combined electronic
meter.
SCHEDULE IX
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE X
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XIV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XVI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Stainless steel. Stainless steel and carbon 8211.1000 8214.9000 From 2.73% of the
steel pocketknives, 05.03.2009 f.o.b. value.
sportsman knives, hunting onwards.
2 Luster. knives, key chain 8211.9100 8215.2000
3 Brass wire. pocketknives, swords, 8211.9200 8215.9910
4 Brass (copper–zinc meat chopper, kitchen 8211.9300 8215.9920
based alloys). knives, butcher knives,
5 Emery grain. knives all sorts, stainless 8214.1000 8215.9990
6 Densified wood. steel cutlery and 8214.2000 9307.0000
7 Nickel silver table–wares (all sorts).
(copper–nickel zinc
based alloys).
8 Plastic sheet.
9 Trichloro–ethylene.
SCHEDULE XVII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XVIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XIX
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XX
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XXI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XXII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
Note:- Repayment of customs duty authorized by this SCHEDULE shall only be allowed against
showing of documents of imported hot rolled coils and cold rolled coils by the exporters.
SCHEDULE XXIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XXIV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
13 Poly kote.
14 Steel wire.
SCHEDULE XXV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XXVI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XXVII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Deep drawn steel Wheel hub (all kinds) for 8708.9949 8708.9990 From 0.21% of the
scrap. automotive use. 05.03.2009 f.o.b. value.
onwards.
2 Ferro-Silicon.
3 Carburizer (artificial
graphite).
4 Ferro-Silicon
magnesium.
5 Ferro-Silicon
innoculant.
SCHEDULE XXVIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XXIX
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
Aluminium rod. 1. Electrical conductors 8544.4990 From 4.49% of the
(aluminium). 05.03.2009 f.o.b. value.
onwards.
SCHEDULE XXX
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XXXI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XXXII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
Note.– The repayment of customs–duties authorized by this Schedule shall only be allowed
against showing of documents of imported urea formaldehyde.
SCHEDULE XXXIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XXXIV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XXXV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XXXVI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Completely Knocked Pick-up 800cc in Completely 8704.3190 From 10.60% of the
Down (CKD) kit. Built Up (CBU) condition. 05.03.2009 f.o.b. value.
onwards.
2 Steel sheet.
3 Vendorized kit.
SCHEDULE XXXVII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
9 Panel assembly
back.
10 Door assembly front
RH.
11 Door assembly front
LH.
12 Outer panel skin of
selling.
13 Gearbox shifting
mechanism.
14 Rear axle shaft.
15 Steering gear
assembly.
16 Member assembly
table.
17 Glass back window.
18 Sealing strip back
window.
19 Glass windshield.
20 Weather strip
windshield.
Accessories of CKD.
21 Gearbox bracket.
22 Hinge of left covering
of engine.
23 Hinge of right
covering of engine.
24 Boot control lever.
25 Shifting lever sector.
26 Fuel line (set of 3
hoses).
27 Wire clamp.
28 Bolt.
29 Gasket, exhaust pipe
flange.
30 Clutch master
cylinder.
31 Rear axle.
32 Frame assembly MD-
1031-30001.
33 Seat of U-bolt of rear
spring.
34 Front axle assembly
(delete drum brake
FR/RR).
35 Side ring.
36 Wheel disc assembly.
63 Welt.
64 Spcr-rub, LH.
65 Spcr-rub, RH.
66 Welt door, LH.
67 Welt door, RH.
68 Rig, LH.
69 Rig, RH.
70 Air hose.
71 Bracket, gearbox.
72 Friction disc (set of
disc and plate).
73 Pressure plate.
74 Pump, clutch.
75 Fork.
76 Ball head.
77 Grease hose.
78 Block, engine frame.
79 Block, gearbox.
80 Bearing base.
81 Bearing.
82 Cover of fork.
83 Bracket plate.
84 Engine cover.
85 Insert part, single
86 Flexible shaft,
odometer.
87 Block, water tank.
88 Hose, air pump.
89 Relay.
90 Block, cabin.
91 Pin, cabin block.
92 Lock, multifunction
switch.
93 Steering wheel.
94 Rubber plug.
95 Distribution board.
96 Oil bowl, brake.
97 Switch, brake.
98 Sealing head, rain
groove.
99 Self-guard switch.
100 Pin, door.
101 Square clip.
102 Clip, glasses.
103 On–off label.
104 \ Hook.
105 Dirt-proof boot, hand
brake.
106 Plug, hole of sun
visor.
107 Iron wiring.
108 Oil hose, model
1605.
109 Clip.
110 Standard parts (set
of hardware).
111 Front fog lamp.
112 Bolt, gearbox.
113 Clip, 18#.
114 Clip, 50#.
115 Clip, 65#.
116 Clip, 75#.
117 Clip, 85#.
118 Collar.
119 Rope.
120 Split pin.
121 Clip, water tank.
122 Spring, throttle frame.
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XXXIX
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
1 KD parts. 3. Sheet metal parts for 8708.2931 8708.2990 From 1.92% of the
cars. 05.03.2009 f.o.b. value.
onwards.
2 Steel sheets.
3 CED paint.
SCHEDULE XL
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
5 Plastic parts set. 3. Self Contained Package 8415.1020 From 5.42% of the
type airconditioners (1- 05.03.2009 f.o.b. value.
30HP) onwards.
6 Indoor unit motor.
7 Installation kit. 4. Fan Coil Units (1- 6 HP) 8415.9099 From 6.82% of the
05.03.2009 f.o.b. value.
onwards.
8 High-pressure switch.
9 LTB.
10 4 way valve.
11 Thermostat:
i. Switch push.
ii. Fuse holder.
iii. Fuse glass.
iv. Relay.
v. Sensor.
vi. Capacitor.
vii. Transistor.
viii. Diode.
ix. Resistor.
x. L.E.D.
xi. I.C.
xii. Piezo buzzer.
xiii. Resonator.
xiv. Transformer.
xv. Cable kit.
xvi. Thermisters.
xvii. Receiver module.
xviii. Connectors.
xix. Veristor.
10 Remote:
i. Soft keypad.
ii. Capacitor.
iii. Transistor.
iv. Resister.
v. I.C.
vi. Crystal matle.
vii. Resonator.
viii. Connectors.
ix. L.C.D.
Raw materials:
13 Electrical steel sheet.
14 R-22 Gas.
15 ABS resin.
16 Aluminium foil.
17 G.I. sheet.
18 M.S. sheet.
19 Brazing ring.
20 Copper tube.
SCHEDULE XLI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XLII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
1 Coal wet. 3. Hot rolled coils. 7208.1010 7208.3810 From 0.75% of the
05.03.2009 f.o.b. value.
onwards.
2 Iron ore. 7208.1090 7208.3890
3 Manganese ore. 7208.2510 7208.3910
4 Ferro manganese. 7208.2590 7208.3990
5 Casi (calcium). 7208.2610 7209.1510
6 Ferro silicon. 7208.2690 7209.1590
7 Aluminium. 7208.2710 7209.1610
7208.2790 7209.1690
7208.3610 7209.1710
7208.3690 7209.1790
7208.3710 7209.1810
7208.3790 7209.1890
SCHEDULE XLIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
1 High carbon steel 2. Galvanized steel wire 7312.1020 From 2.59% of the
wire rod. rope. 05.03.2009 f.o.b. value.
onwards.
2 Zinc.
1 Steel wire rod. 3. Galvanized steel wire. 7217.2000 From 3.82% of the
05.03.2009 f.o.b. value
onwards.
2 Zinc.
SCHEDULE XLIV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
Casting or forging:
12 Plunger C70 409.
13 Fastening strip C70
14 Sight slide C70 425.
15 Trigger C70 426.
16 Hammer C70 427.
17 Rear barrel C70 206.
18 Front barrel C70 207.
19 Trigger frame C70
20 DIN–37NiCr M07
(BS970 EN24) size
15mm.
21 DIN 31NiCr 14 size
55mm.
22 DIN 31NiCr 14 size
110mm.
23 DIN 31NiCr 14 size
20x65mm.
24 DIN 31NiCr 14
(CS970 EN36) size
60x20mm.
Components:
46 Spring C11 202.
47 Spring C11 506.
48 Spring C11 511.
49 Spring C11 515.
50 Spring C11 721.
51 Spring C11 581.
52 Spring C11 661.
1 Steel forging breech 8. Mortar 60mm. 9301.1100 9301.1900 From 2.01% of the
C70 360. 05.03.2009 f.o.b. value.
onwards.
2 Steel casting cradle
C70 371.
3 Steel forging tube C70
361.
4 Steel casting fork end
C70 362.
5 Steel casting clamp
C70 370.
1 Arming Spring 9. Fuse V19PF1A. 3603.0000 From 0.88% of the
05.03.2009 f.o.b. value.
onwards.
2 Dashpot Spring
3 Torsion Spring
4 Combined Shutter
Cam.
5 Striker O Ring.
6 Spring Seat O Ring.
7 Front Unit O Ring
8 Shutter cam O Ring.
9 Pin of Rear Part.
10 Pin of Plate.
11 Stop Pin.
12 Lock Ball Steel.
13 Shutter Drum.
14 Guide Bush.
15 Fixing Plate.
16 Wedge Adj. Ring.
17 Adj. Ring of Seat.
18 Primer Holder Closing
Nut.
19 Body Rear Part.
20 Head of Striker.
21 Nose cone.
22 Front Unit.
23 Striker Pin.
24 Piston.
25 Spring Seat.
26 Primer Key.
27 Primer Holder.
28 Transmitting Tube.
29 Safety Sleeve.
1 Arming spring. 10. Fuse V19P–A2 (steel 3603.0000 From 1.09% of the
fuse) for mortar bomb. 05.03.2009 f.o.b. value.
onwards.
2 Dash pot spring.
3 Torsion spring.
4 Combined shutter
cam.
5 Sh. Adj. Screw.
6 Sh. Adj. ‘O’ rings.
7 Sh. Cam screw.
8 Striker ‘O’ ring.
9 Spring seat ‘O’ ring.
10 Front unit ‘O’ ring.
11 Shutter cam ‘O’ ring.
12 Pin of rear part.
13 Pin of plate.
14 Stop pin.
15 Lock ball steel.
16 Shutter drum.
17 Guide bush.
18 Fixing plate.
19 Wedge adj. Ring.
20 Adj. Ring of seat.
21 Primer holder closing
nut.
22 Body rear part.
23 Head of striker.
24 Nose cone.
25 Front unit.
26 Striker pin.
27 Piston.
28 Spring seat.
29 Primer key.
30 Primer holder.
31 Transmitting tube.
32 Safety sleeve.
33 Locking plate.
1 Arming spring. 12. Fuse V19PF–1B for 3603.0000 From 0.98% of the
mortar bomb. 05.03.2009 f.o.b. value.
onwards.
2 Dash pot spring.
3 Torsion spring.
4 Combined shutter
cam.
5 Sh. Adj. Screw.
6 Sh. Adj. ‘O’ rings.
7 Sh. Cam screw.
8 Striker ‘O’ ring.
9 Spring seat ‘O’ ring.
10 Front unit ‘O’ ring.
11 Shutter cam ‘O’ ring.
12 Pin of rear part.
13 Pin of plate.
14 Stop pin.
15 Lock ball steel.
16 Shutter drum.
17 Guide bush.
18 Fixing plate.
19 Wedge adj. Ring.
20 Adj. Ring of seat.
21 Primer holder closing
nut.
22 Body rear part.
23 Head of striker.
24 Nose cone.
25 Front unit.
26 Striker pin.
27 Piston.
28 Spring seat.
29 Primer key.
30 Primer holder.
31 Transmitting tube.
32 Safety sleeve.
33 Booster socket.
34 Rear ring.
35 Locking plate.
1 Carbon steel tube 13. Tail unit 81mm. 3603.0000 From 4.34% of the
TU52B Q2 05.03.2009 f.o.b. value.
27.7x33.6mm. onwards.
2 Aluminium fin.
3 Adhesive tube 307
(50ml).
4 Activator tin 747
(16ml).
1 Antimony regulus. 14. 12–Bore cartridges. 9306.2100 From Re.0.21 per
05.03.2009 cartridge.
onwards.
2 Arsenic lead.
3 Lead ingot.
4 Strip for primer.
5 Primer CX–2000.
6 Brass headlong.
7 PDPE for tube etc.
8 Brass coated steel
strip for head.
SCHEDULE XLV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
1 Aluminium scrap. 2. P.G. clamps (3–bolt dead 8535.9000 From 2.24% of the
end). 05.03.2009 f.o.b. value.
onwards.
2 Zinc scrap.
3 Nitric acid.
4 Hydrofluoric acid.
5 Ammonium chloride.
6 Sodium hydroxide
(solid).
SCHEDULE XLVI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XLVII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XLVIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE XLIX
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE L
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
SCHEDULE LI
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
14 Polystyrene.
15 Alnico alloy.
16 Epoxy resin powder
(electrostatic) paint.
17 Nylon.
18 Copper wire # 37.
19 Brass strip/sheet.
20 Copper strip/sheet.
21 Silicon steel strip.
22 Aluminium strip/sheet.
23 PPO resin.
24 Stamping foil.
25 Stainless steel.
26 Insulation tape.
27 Low carbon steel.
28 Chemicals.
29 Electrophoretic paint.
1 Aluminium alloy ingot. 2. Parts of Electricity Meters 9028.9020 From 0.89% of the
- Frame. 05.03.2009 f.o.b. value.
onwards.
2 Alnico alloy.
3 Silicon steel strip.
4 Temperature
5 Upper bearing screw.
SCHEDULE LIII
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Brass. Dental unit comprising of 9018.4900 From 1.79% of the
dental light, dental chair and 05.03.2009 f.o.b. value.
hand pieces with or without onwards.
2 Iron and steel above
10mm thick.
3 Fibre glass.
4 Hydraulic motor pump
assembly.
5 Solenoid valve for chair.
6 Solenoid valve for
equipment.
7 Pneumatic valve.
8 Gas spring.
9 Gauges.
10 Automatic cup filler
assembly.
11 Glass reflector for O.P.
light.
12 Compressor motor
assembly.
13 Air motor.
14 Air turbine.
15 3-Way syringe.
16 Scaler electric (piezon
kit).
17 Tubing.
18 Knobs.
19 Special pipe.
20 Toggle switch.
21 Foot switch (air
regulator).
22 Electric relays.
23 Electric switch/on/off
switch.
24 Limit switch.
25 Holegan bulb.
26 Filter regulator
assembly.
27 Pressure switch.
28 Air filter.
29 Upholstery (Rexene).
30 Honed pipe for hydraulic
lift.
SCHEDULE LIV
Extent of
Goods produced or
Raw materials imported H.S. Code Period repayment of
manufactured
customs–duties
(1) (2) (3) (4) (5)
1 Zinc ingot. Sanitary fittings and 7418.2000 From 5.01% of the
accessories. 05.03.2009 f.o.b. value.
onwards.
2 Copper.
3 Rubber washer.
4 Plastic filter.
5 Nuts.
6 Screws.
7 Mono plastic.
8 Ring.
9 Disc.
10 Mono brass.
11 Copper pipe.
12 Mohra.
13 Lock brass.
14 Lock plastic.
15 Head ABS.
16 Sodium bicarbonate.
17 Sulphoric acid.
18 Nickel sulphate.
19 Tin chloride.
20 Boric acid.
21 Nitric acid.
22 Nickel plate.
23 Nickel carbonate.
24 Sodium carbonate.
25 Yellow chromium.
26 Copper sulphate.
27 Stannous chloride.
28 Bromo carosol.
29 Powder coating colours.
[C.No.3(32)DRD/2008]