FBR issues procedure for deferment of duties on live animal imports
The Federal Board of Revenue has issued a procedure for the deferment of duties and taxes on the import of live animals and their subsequent export, including the export of meat and meat products, under the Export Facilitation Scheme. The board issued SRO 1752(I)/2026 on Thursday to introduce draft amendments to the Customs Rules, 2001, according to the notification.
The procedure applies to the import of live animals for fattening and re-export as live animals, or for fattening, slaughter, processing and export of meat and meat products. It also covers the acquisition of fattening inputs consumed on such animals, plant, machinery and equipment for approved premises that hold and process them, the setting up and expansion of those premises, and the export of such animals and their products. It does not apply to animals born in Pakistan.
A person registered under the Sales Tax Act, 1990 and the Income Tax Ordinance, 2001 who operates approved premises or a registered export establishment may apply online to the Regulatory Collector for an authorisation. The application must specify the track or tracks, each approved premises, the species, the annual quota of live animals to be imported by species and the annual quantities of fattening inputs. It must be supported by registrations and licences from the competent animal health authority and the provincial or territorial authority, and by security computed on the duty and taxes leviable on the authorised quantities by indemnity bond where the applicant qualifies.
Imported live animals may be re-exported only as live animals of the same identity, through ports notified by the Board, the FBR said. Re-export is subject to pre-export quarantine, an export permit and health certification from the competent animal health authority issued as a Licences, Permits, Certificates and Others (LPCO) in the Pakistan Single Window, and to the Export Policy Order, on a goods declaration citing the authorisation and the registered identity of each animal.
