On 1 June 2021, Pakistan's Federal Board of Revenue through Notification SRO 644(I)/2021 removed certain raw materials from the list of materials that could be imported and used to claim a duty drawback when used for the manufacture and exports of deep freezers. This removal will increase the effective customs duties on these goods when imported for the manufacture of deep freezers.

Pakistan provides a duty drawback on the manufacture and exports of several goods. The drawback is provided to reimburse the customs duties paid on the imports of certain raw materials used in the manufacturing process. The current notification has replaced the existing 18 raw materials covered for a drawback on exports of deep freezers with other goods. 

On 1 June 2021, Pakistan's Federal Board of Revenue through Notification SRO 644(I)/2021 amended the list of raw materials that could be imported and used to claim a duty drawback when used for the manufacture and exports of deep freezers. The notification has replaced the existing 18 products with 24 different products that will henceforth be covered. The drawback reduces the effective import duty on these goods when imported for the manufacture of deep freezers.

Pakistan provides a duty drawback on the manufacture and exports of deep freezers. The drawback is provided to reimburse the customs duties paid on the imports of certain raw materials used in the manufacturing process.