Import, export of live animals: FBR issues procedure for deferment of duties, taxes

The Federal Board of Revenue has set out a detailed procedure for deferring duties and taxes on live animals that are brought into Pakistan and later exported, including meat and meat products sent abroad under the Export Facilitation Scheme (EFS). Business Recorder reported that SRO 1752(I)/2026, issued on Thursday, carries draft amendments to the Customs Rules, 2001.

The arrangement covers live animals imported for fattening and re-export, or for fattening, slaughter and processing before meat products are exported. It also extends to fattening inputs used on those animals, equipment for approved premises, and the setting up or expansion of such premises. Animals born in Pakistan fall outside its scope.

Operators of approved premises or export establishments that are registered under the Sales Tax Act, 1990 and the Income Tax Ordinance, 2001 can apply online to the Regulatory Collector for authorisation. Applications must list each premises, species, annual import quota and fattening input quantities, backed by health and provincial licences and security calculated on the duties and taxes on authorised quantities, or an indemnity bond where eligible. Re-exports must involve the same animals, leave through notified ports, and carry quarantine, export permit and health certification issued through the Pakistan Single Window.