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

ISLAMABAD: The Federal Board of Revenue (FBR) has issued a strict procedure for deferment of duties and taxes on the import of live animals and their subsequent export including export of meat and meat products under the Export Facilitation Scheme (EFS).

The FBR has issued SRO 1752(I)/2026 on Thursday to issue draft amendments in 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.

The procedure will also be applicable for the acquisition of fattening inputs consumed on such animals and plant, machinery and equipment for the approved premises that hold and process them and setting up and expansion of such premises and 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 specifying 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, supported by the registrations and licences of 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.

The imported live animals shall be re-exported only as live animals of the same identity, through ports notified by the Board, subject to pre-export quarantine, export permit and health certification of the competent animal health authority issued as an (Licenses, Permits, Certificates and Others) LPCO in Pakistan Single Window (PSW) and to the Export Policy Order, on a goods declaration for export citing the authorisation and the registered identity of each animal, FBR added.

Copyright Business Recorder, 2026