IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow (subsidised)

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 08 Sep 2015 | Removal date: 19 May 2020

Tax-based export incentive

On 8 September 2015, the Federal Board of Revenue of Pakistan through SRO 923(I)/2015 increased the rates of duty drawback on the manufacture and export of certain finished products. The duty drawback is provided to reimburse the customs duties paid on the imports of raw materials used in the manufacture of these goods. The finished goods include -

  • Finished leather of goat or sheep or kangaroo skin - 0.80% to 1.06% of FOB value
  • cow or buffalo or camel hide - 1.17% to 2.38% of FOB value
  • Cow or buffalo hide in finished form for furniture or upholstery leather - 2.12% to 2.43% of FOB value

The drawback rates have been increased further on 20 May 2020 (see related State Act).

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

291 Tanned or dressed leather; composition leather
4107 Leather further prepared after tanning or crusting, including parchmentdressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14.
410711 Full grains, unsplit
410712 Grain splits
410719 Other
410791 Full grains, unsplit
410792 Grain splits
410799 Other
4112 Leather further prepared after tanning or crusting, including parchmentdressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14.
411200 Leather further prepared after tanning or crusting, including parchmentdressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14.
4113 Leather further prepared after tanning or crusting, including parchmentdressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14.
411310 Of goats or kids
411390 Other

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