FBR makes more changes to EFS
- Issues SRO to notify draft of further amendments to the Customs Rules, 2001
ISLAMABAD: The Federal Board of Revenue (FBR) has further revised the Export Facilitation Scheme (EFS) for exporters.
The FBR has issued an SRO.211(I)/2026 to notify draft of further amendments to the Customs Rules, 2001.
According to the proposed amendments to the scheme, in case an EFS user has utilised part or whole of authorized input goods and exported the output goods before the utilization period as provided under rule 883, the system shall allow import of duty free input goods to the extent of value of input goods already utilised in the output goods and exported, subject to the condition that this value shall not exceed the value as allowed.
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Provided that the description and PCT Codes of the input goods and exported goods shall remain the same as allowed as already determined by the input output coefficient organization (IOCO) or Regulatory Collector.
Provided further that such acquisition shall not be admissible in cases where input output ratios (IORs) are not approved or provisionally approved by the IOCO or the Regulatory Collector.
Any order passed by the regulatory collector under these rules shall be appealable before the relevant Chief Collector within thirty days from the date of its issuance. The appeal shall be decided within thirty days from the date of its filing, the revised rules added.
Copyright Business Recorder, 2026
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