Amendment in EFS Rules-2021 Regarding Import-cum-Export of Live Animals

巴基斯坦 FBR 海关法规 SRO 1752(I)/2026（2026-10-07）

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GOVI,R}IMENT OF PAKISTAII

RE\'ENUE DIVISION

FEDERAL BOARD OF REVENUE

Islamabad, the 07th October, 2026

NOTIFICATION

(cusToMs)

S.R.O. 1752(I)/2026.- The following draft of flurther amendments in the Customs Rules, 2001,

which the Federal Board ofRevenue proposes to make in exercise ofthe powers conferred by

f section 219 of the Customs Act, 1969 (IV of 1969), section 50 ofthe Sales Ta.r Act, 1990, section

1N 40 ofthe Federal Excise Act, 2005 and section 237 ofthe Income Tax Ordinance, 2001 (XLIX

t! of200l), is hereby published for information ofall persons likely to be affected thereby and, as

required by sub-section (3A) of the said section 219, notice is hereby given that objections or

el

suggestions thereon, if any, may for consideration of the Board, be sent within seven days of

publication ofthis Notification in the official Gazette. Any objections or suggestions which may

\--,t be received from any person, before the expiry of the aforesaid period, shall be taken into

consideration by the Federal Board ofRevenue, namely:-

In the aforesaid Rules, in Chapter XL,-

.

f in rule 871,

(a)

after clause (e), the following shall be inserted, namely:-

(ea)

"approved premises" means a feedlot or pre-export quarantine facility approved

by the competent animal health authority for holding imported live animals and

registered with the provincial or territorial authority concemed, or a registered

export establishment, in each case declared to and approved by the Regulatory

Collector under rule 9l0B;

(b)

after clause (ea) inserted as aforesaid, the following shall be inserted, namely:-

(eb)

"by-products" means hides, skins, offal, bones, blood, fat, rendered products

and all other parts ofa slaughtered animal other than the meat and meat products

exported;";

(c)

after clause (g), the following shall be inserted, namely:-

(ga) "competent animal health authority" means the Animal Quarantine

Department of the Ministry of National Food Security and Research or, upon

vesting of animal quarantine functions in the National Agri-Trade and Food

Safety Authority under the National Agri-Trade and Food Safety Authority Act,

2026 (lY of2026), that Authority, including any officer authorised by it;

(d)

after clause (k), the following shall be inserted, namely:-

(ka)

"fattening inputs" means feed ingredients, compound feed, premixes, feed

additives, mineral and vitamin supplements, veterinary vaccines, medicines,

disinfectants and identification devices consumed in the fattening of imported

live animals under this Sub-Chapter;

(e) after clause (ka) inserted as aforesaid, the following shall be inserted, namely:-

(kb)

"imported live animal" means a live bovine animal of heading 01.02 or a live

N sheep or goat of heading 01.04 ofthe First Schedule to the Customs Act, 1969

((IV of 1969), other than a pure-bred breeding animal, imported under rule 910E;

c

(0 after clause (t), the following shall be inserted, namely:-

(ta)

"project authorisation" means an authorisation granted under rule 9l0C;

(e) after (v), the following shall be inserted, namely:-

(va)

"registered export establishment" means an abattoir-cum-meat processing

plant licensed under provincial or territorial law and registered by the competent

animal health authority for export ofmeat and meat products;"; and

(h) after clause (w), the following clauses shall be inserted, namely:-

(wa)

"traceability register" means the animal identification and traceability register

maintained by or for the competent animal health authority, and "registered

identity" means the unique identifier ofan animal recorded in it;

(*b) ('Track

A" means fattening of imported live animals at approved premises and

re-export of the same animals as live animals, and "Track B" means fattening,

slaughter, processing and export of meat and meat products of imported live

animals by a registered export establishment, under Sub-Chapter 2.";

1. in rule 872, alter sub-rule (l), the following new sub-rule shall be added, namely:-

"(2) Notwithstanding any4hing contained in this Chapter, the scheme shall also be

available, subject to Sub-Chapter 2, to an operator of approved premises, a registered

export establishment and the holder ofa project authorisation in respect of imported live

animals, for which purpose imported live animals and fattening inputs shall be deemed

to be input goods; under Track A, fattening shall be deemed to be processing and the

same animals on re-export shall be deemed to be output goods; and under Track B,

fattening, slaughter and processing shall be deemed to be manufacture and the meat, meat

products and by-products exported shall be deemed to be output goods.,,;

1. after rule 910, the following shall be added, namely:-

II

"SUB-CHAPTER

IMPORTED LIVE AIIIMALS - FATTENING AND RE-EXPORT (TRACK A);

FATTENING, PROCESSING AND EXPORT OF MEAT (TRACK B)

910A. Application.- (l) This Sub-Chapter applies to the impoft of live animals for fattening

and re-export as live animals (Track A) or for fattening, slaughter, processing and export ofmeat

and meat products (Track B); to the acquisition of fattening inputs consumed on such animals

and ofplant, machinery and equipment for the approved premises that hold and process them;

to the setting up and expansion of such premises; and to the export of such animals and their

products. It does not apply to animals bom in Pakistan.

(2) This Sub-Chapter shall apply mutatis mutandis save as otherwise expressly disapplied

or inconsistent, as the case may be, the Sub-Chapter shall prevail. Nothing herein relaxes

any prohibition, restriction or condition under the Import Policy Order, the Export Policy

Order, the laws goveming animal quarantine, traceability and food safety, or any

provincial law relating to livestock, animal health, slaughter or animal movement.

(3) Track B, project authorisations and the provisions relating to plant, machinery,

equipment and faftening inputs take effect from the date of this notification. Re-export

of live animals under Track A takes effect, for each species, from such date as the Board

may notiry after the Export Policy Order permits export of foreign-origin animals ofthat

V species registered in the traceability register at import and certified by the competent

V animal health authority.

910B. Eligibility and authorisation.- (1) A person registered under the Sales Tax Act, 1990

(VII of 1990) and the lncome Tax Ordinance, 2001 (XLIX of 2001) who operates approved

premises or a registered export establishment may apply online to the Regulatory Collector for

an authorisation under this Sub-Chapter, in the form prescribed by the Board, specifying the

track or tracks, each approved premises, the species, the annual quota of live animals to be

imported by species and the annual quantities of fattening inputs, supported by the registrations

and licences ofthe competent animal health authority and the provincial or territorial authority,

and by security computed on the duty and taxes leviable on the authorised quantities by

indemnity bond where the applicant qualifies as a Category A user or indemnity bond with post-

dated cheque where the applicant qualifres as a Category Bl user under Sub-Chapter; other

applicants may be authorised against insurance guarantee or bank guarantee as the Collector

determines.

(2) The Regulatory Collector shall, after verification including physical inspection jointly

with the competent animal health authority, grant or refuse the authorisation within thirty

days of a complete application, recording reasons for refusal. Approved premises,

species, a track or quantities may be added on application. A user holding an

authorisation shall hold its authorization under this Sub-Chapter as a distinct account in

WeBOC or PSW, and a registered export establishment may acquire packaging, casings,

additives and other inputs under Sub-Chapter in the ordinary way.

(3) Coverage under this Sub-Chapter is conditional on the user holding, and continuing

to hold, the registrations and licences referred to in sub-rule ( I ); lapse or suspension of

any of them shall be reported to the Regulatory Collector within seven days and shall

suspend further acquisition and import under this Sub-Chapter until restored.

910C. Project authorisation for new and expanding premises.- (l) A person intending to

set up a feedlot or pre-export quarantine facility for imported live animals, or an abattoir-cum-

meat processing plant for export, or to expand the capacity ofexisting approved premises, may

apply to the Regulatory Collector for a project authorisation supported by a provisional

registration or letter of intent of the competent animal health authority, the no-objection of the

provincial or territorial authority, a project report stating site, capacity in heads by species,

process flow, biosecurity, cold chain, rendering and effiuent arrangements as applicable, the list

and value ofplant, machinery and equipment to be imported or acquired. a commissioning plan,

evidence of financial capacity, and security by bank guarantee or insurance guarantee for the

duty and taxes leviable on the goods authorised.