Karachi, July 7, 2025 – The Federal Board of Revenue (FBR) has formally issued a detailed list specifying exemptions from regulatory duty on a wide range of imported goods.
This move, announced through Statutory Regulatory Order (SRO) 1152(I)/2025, is aimed at easing the import burden for selected sectors and facilitating industrial and economic activity in Pakistan.
According to the newly issued SRO, the FBR has granted regulatory duty exemptions for imports falling under specific categories. These include:
• Imports made under the long-standing Notification No. SRO 678(I)/2004 dated August 7, 2004.
• Imports classified under Chapter 99 of the First Schedule to the Customs Act, 1969, which typically cover government and diplomatic shipments.
• Imports listed in the Fifth Schedule of the Customs Act, 1969—excluding specific serial numbers such as 22 and 23(v) in Part I and several items in Part III. These exemptions are contingent upon meeting detailed conditions provided in the schedule.
The FBR has also waived regulatory duty for imports conducted under the temporary importation scheme outlined in Notification No. SRO 492(I)/2009, dated June 13, 2009. This scheme is typically used by industries importing raw materials for re-export purposes.
Further exemptions include:
• Import of special steel round bars and rods (PCT 7214.9990) used by seamless pipe manufacturers registered under the Sales Tax Act, 1990.
• Import of grain and non-grain oriented electrical steel sheets under PCT codes 7225.1100, 7225.1900, 7226.1100, and 7226.1990 as per SRO 565(I)/2006.
• Import of rubber aprons and cots (PCT 4016.9990), which are key inputs in textile manufacturing.
In the automotive sector, the FBR has allowed exemption from regulatory duty on Completely Built-Up (CBU) vehicles imported by new entrants under the Auto Development Policy. Additionally, local auto part manufacturers importing input materials under SRO 655(I)/2006 will also benefit from duty relief.
This strategic FBR initiative aims to support local industries, reduce production costs, and ensure smoother access to critical raw materials, all while maintaining a balanced regulatory environment for trade.