Key Takeaways
- The Federal Board of Revenue (FBR) has issued SRO 1752(I)/2026 for deferment of duties and taxes on live animals.
- The procedure applies to the import of live animals for fattening and their subsequent export.
- Applicants must apply online and provide relevant registrations and licences.
The Federal Board of Revenue (FBR) has issued a strict 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 (EFS).
This new directive, detailed in SRO 1752(I)/2026, was issued on Thursday and outlines the process for those seeking to import live animals for fattening and re-export as live animals, or for fattening, slaughter, processing, and export of meat and meat products.
The procedure also covers the acquisition of fattening inputs, plant, machinery, and equipment for approved premises, as well as the establishment and expansion of such premises, and the export of animals and their products.
However, the procedure does not apply to animals born in Pakistan, as the FBR has clarified.
To apply for authorisation, individuals registered under the Sales Tax Act, 1990, and the Income Tax Ordinance, 2001, who operate approved premises or registered export establishments, must submit an online application to the Regulatory Collector.
The application must include details of 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.
Additionally, the applicant must provide security computed on the duty and taxes leviable on the authorised quantities by indemnity bond, where the applicant qualifies.
Imported live animals can only be re-exported as live animals of the same identity, through ports notified by the Board, subject to pre-export quarantine, export permit, and health certification from the competent animal health authority, issued as an (Licenses, Permits, Certificates and Others) LPCO in Pakistan Single Window (PSW).
The export must also comply with the Export Policy Order, and the goods declaration for export must cite the authorisation and the registered identity of each animal.
