Draft customs rules introduce dedicated tracks for imported livestock, fattening, meat processing and re-export under the Export Facilitation Scheme.
The Federal Board of Revenue (FBR) has proposed bringing meat and imported live animals under the Export Facilitation Scheme (EFS) through draft amendments to the Customs Rules, 2001.
The FBR issued SRO 1752(I)/2026, inviting objections and suggestions on the proposed amendments. Stakeholders have been given seven days from publication of the notification in the official Gazette to submit their views.
The proposed framework introduces a new sub-chapter covering the import of live animals for fattening and re-export, as well as fattening, slaughter, processing and export of meat and meat products. It also covers the acquisition of related inputs, plant, machinery and equipment for approved premises. The scheme does not apply to animals born in Pakistan.
Two tracks for livestock and meat exports
The proposed rules establish two separate routes.
Track A would cover the fattening of imported live animals at approved premises followed by their re-export as live animals.
Track B would cover the fattening, slaughter and processing of imported live animals and the export of resulting meat, meat products and by-products.
Under the proposed amendments, imported live animals and fattening inputs would be treated as input goods under the EFS. Fattening under Track A would be treated as processing, while fattening, slaughter and processing under Track B would be treated as manufacturing. Exported animals, meat, meat products and by-products would consequently be treated as output goods.
Duty-free import facility proposed
Authorised users would be allowed to import live animals as input goods without payment of customs duty, additional customs duty, regulatory duty, sales tax, federal excise duty and withholding tax under Section 148 of the Income Tax Ordinance, 2001, subject to the authorised quota and prescribed conditions. The resulting duty and tax liability would be recorded as a deferred liability against the user’s security.
The framework would also allow authorised users to import or acquire approved fattening inputs without payment of duty and taxes, provided they are consumed solely in fattening imported live animals. Such inputs could not be used for animals born in Pakistan.
Eligibility and project authorisation
Persons registered under the Sales Tax Act, 1990 and Income Tax Ordinance, 2001 operating approved premises or registered export establishments could apply online for authorisation.
The Regulatory Collector would be required to verify applications, including through physical inspection with the competent animal health authority, and grant or refuse authorisation within 30 days of receiving a complete application.
The draft rules would also facilitate the establishment or expansion of feedlots, pre-export quarantine facilities and abattoir-cum-meat processing plants through project authorisations. A commissioning period of 24 months, extendable by up to 12 months, has been proposed.
Strict export and traceability requirements
Imported animals would have to be registered in a traceability system, kept separately from domestic animals and exported or slaughtered within specified periods.
Bovine animals would generally have to be exported or slaughtered within 180 days, while sheep and goats would have a 120-day period. Extensions could be granted on specified veterinary, shipping, market or exceptional grounds.
The proposed system would require animal identification, RFID verification, health certification and detailed records through WeBOC or the Pakistan Single Window (PSW).
For Track B, imported animals would have to be slaughtered at the registered export establishment specified in the authorisation, while meat and meat products would have to be stored separately and exported within 120 days of slaughter.
The draft also provides rules for by-products, mortality, offspring, home consumption and failure to account for imported animals or inputs. Quarterly and annual reconciliations would be required, with the Directorate General of Post Clearance Audit empowered to audit users, including physical verification through RFID and inspection of cold-storage stocks.
The proposed amendments would create a dedicated EFS framework for livestock and meat exporters, linking duty and tax facilitation with animal-health controls, traceability, export performance and post-clearance audit requirements.