the country.

Another common practice involves taking advantage of poorly written and poorly
enforced tax rebate laws with respect to import of raw materials and export of paints to
Afghanistan.
In a bid to promote Pakistani exports of value-added industries, the Musharraf Administration
introduced a policy measure called the Duty and Tax Remission (DTRE) scheme in June 2001.
Using a statutory regulatory order (SRO) to amend customs regulations, the government decided
to allow the exporters to claim tax rebates on the value of customs duties and taxes paid on any
imported raw materials used to manufacture goods for export.
The DTRE tax fraud occurs in two separate ways. The first is the more commonly known
practice of over-invoicing