In a move aimed at further easing export-related processes, the Federal Board of Revenue (FBR) has proposed additional amendments to the Export Facilitation Scheme (EFS) under the Customs Rules, 2001. The proposed changes, issued through SRO 211(I)/2026, are designed to provide greater flexibility and clarity for exporters availing duty-free import facilities.
One of the key highlights of the amendments is the relief offered to exporters who have already utilized their approved input goods and successfully completed exports before the expiry of the utilization period prescribed under Rule 883. Under the revised framework, such exporters will now be eligible to import additional duty-free input goods equivalent to the value of inputs already consumed and exported. However, this facility will remain capped at the maximum value originally approved under the EFS.
To maintain transparency and control, the FBR has emphasized that the description and Pakistan Customs Tariff (PCT) codes of both the imported input goods and the exported finished products must strictly align with those approved earlier by the Input Output Coefficient Organization (IOCO) or the relevant Regulatory Collector. This measure ensures consistency and prevents misuse of the scheme.
The proposed amendments also clarify that exporters will not be able to benefit from this facility if their input-output ratios (IORs) have not been formally approved. Cases where IORs are only provisionally allowed by IOCO or the Regulatory Collector will be excluded from the scope of these concessions.
Another significant development is the introduction of a formal appeal mechanism. Exporters who are aggrieved by any decision of a Regulatory Collector will now have the right to file an appeal with the concerned Chief Collector within 30 days. The Chief Collector is also required to decide the appeal within the same timeframe, adding an element of accountability and timely resolution.
Overall, these proposed amendments reflect FBR’s continued efforts to simplify export procedures, improve transparency, and create a more business-friendly environment. By addressing operational challenges and introducing clearer guidelines, the changes are expected to enhance confidence among exporters and support Pakistan’s export growth objectives.