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

The Federal Board of Revenue (FBR) has released a detailed procedure for deferring duties and taxes on the import and export of live animals associated with the Export Facilitation Scheme (EFS). This new guideline, published as SRO 1752(I)/2026, came into effect on Thursday, amending the Customs Rules of 2001.

The procedure pertains to the import of live animals intended for fattening and subsequent export, either as live animals or for processing into meat and meat products. It also covers the acquisition of inputs consumed by these animals, including plant, machinery, and equipment set up on approved premises. The scope of this procedure also extends to the expansion of such premises and the export of animals and their products.

However, this procedure does not apply to animals native to Pakistan. A business registered under Sales Tax Act, 1990 and Income Tax Ordinance, 2001, operating an approved facility, or a registered export establishment, can seek authorization through an online application to the Regulatory Collector. The application must specify the track or tracks, the approved premises, the species, the annual quota of live animals to be imported, and the annual quantities of fattening inputs.

Supporting documents include registrations and licenses from the relevant animal health authority and the provincial or territorial authority, as well as a security deposit based on the duty and tax levies on the authorized quantities.

Upon approval, the imported live animals can only be re-exported as live animals of the same species, through designated ports, provided they have undergone pre-export quarantine, have an export permit, and possess health certification from the animal health authority. This documentation must be submitted through the Pakistan Single Window (PSW) and must be accompanied by an export policy order, citing the authorization and the registered identity of each animal.