Draft customs rules introduce dedicated tracks for imported livestock, fattening, meat processing and re-export under the Export Facilitation Scheme. The Federal Board of Revenue (FBR) has proposed bringing meat and imported live animals under the Export Facilitation Scheme (EFS) through draft amendments to the Customs Rules, 2001. The FBR issued SRO 1752(I)/2026, inviting objections and suggestions on the proposed amendments. Stakeholders have been given seven days from publication of the notification in the official Gazette to submit their views. The proposed framework introduces a new sub-chapter covering the import of live animals for fattening and re-export, as well as fattening, slaughter, processing and export of meat and meat products. It also covers the acquisition of related inputs, plant, machinery and equipment for approved premises. The scheme does not apply to animals born in Pakistan. Two tracks for livestock and meat exports The proposed rules establish two separate routes. Track A would cover the fattening of imported live animals at approved premises followed by their re-export as live animals. Track B would cover the fattening, slaughter and processing of imported live animals and the export of resulting meat, meat products and by-products. Under the proposed amendments, imported live animals and fattening inputs would be treated as input goods under the EFS. Fattening under Track A would be treated as processing, while fattening, slaughter and processing under Track B would be treated as manufacturing. Exported animals, meat, meat products and by-products would consequently be treated as output goods. Duty-free import facility proposed Authorised users would be allowed to import live animals as input goods without payment of customs duty, additional customs duty, regulatory duty, sales tax, federal excise duty and withholding tax under Section 148 of the Income Tax Ordinance, 2001, subject to the authorised quota and prescribed conditions. The resulting duty and tax liability would be recorded as a deferred liability against the user’s security. The framework would also allow authorised users to import or acquire approved fattening inputs…