Drawback Claim Form (Pakistan)

A Drawback Claim Form in Pakistan sets out the particulars the recipient needs to deal with the request, in a structured and reviewable form.

The Customs Act 1969 (Act IV of 1969) is the principal legislation regulating import and export duties in Pakistan. Section 34 of the Customs Act 1969 specifically provides that the federal government may, by notification in the official Gazette, allow drawback of the whole or any part of customs duty paid on imported goods when those goods are exported. The FBR administers drawback claims through Pakistan Customs, which operates Customs Collectorates at all major ports of entry and exit — Karachi Port, Port Qasim, Lahore Dry Port, Peshawar Dry Port, and Islamabad Dry Port.

In Pakistan, the drawback mechanism is administered through several schemes. The Manufacturing Bond scheme under Chapter XII of the Customs Rules 2001 allows manufacturers to import raw materials duty-free provided they export finished goods within a prescribed period. The DTRE (Duty and Tax Remission for Exports) scheme, introduced through SRO 450(I)/2001 and subsequently amended, provides for upfront remission of duties and taxes on inputs used in export-oriented production. The conventional drawback scheme under Section 34 provides for refund of duty already paid on goods that are re-exported.

The Sales Tax Act 1990 also provides for zero-rating and refund of sales tax on exports under Section 4, administered through the FBR's Sales Tax Department. Exporters can claim drawback of both customs duty under the Customs Act 1969 and sales tax under the Sales Tax Act 1990 in respect of the same exported goods, though the two claims are processed through separate channels — customs duty drawback through Pakistan Customs Collectorates, and sales tax refunds through the Sales Tax RTOs (Regional Tax Offices) of FBR.

The Export Policy Order 2020, issued by the Ministry of Commerce under the Import and Export (Control) Act 1950, governs the export of goods from Pakistan and sets conditions for eligibility for drawback. Only goods exported in accordance with the Export Policy Order 2020 are eligible for drawback claims. Prohibited and restricted items specified in the Export Policy Order 2020 do not qualify for drawback. The Drawback Claim Form must be supported by export documents including the Export General Manifest (EGM), Bill of Lading or Airway Bill, and the Export Form (EF) certified by an authorised dealer bank under State Bank of Pakistan regulations.

The time limit for filing a drawback claim under the Customs Rules 2001 is one year from the date of exportation of the goods, subject to extensions granted by the Collector of Customs in exceptional circumstances. Claims filed beyond the limitation period are barred unless the Collector exercises discretion under Section 179 of the Customs Act 1969 to condone the delay. Forms-legal.com provides this Drawback Claim Form template as a starting point — exporters should verify current rates and procedures with the relevant Pakistan Customs Collectorate and consult a licensed customs agent (C&F agent) for complex drawback claims.

A Drawback Claim Form in Pakistan is required whenever an exporter, manufacturer-exporter, or re-exporter seeks a refund of customs duty, sales tax, or excise duty paid on goods that have been exported from Pakistan.

A Drawback Claim Form is needed when a Pakistani exporter imports raw materials, components, or semi-finished goods on payment of customs duty and then manufactures finished goods for export. Under Section 34 of the Customs Act 1969 and the Customs Rules 2001, the exporter can file a drawback claim with the Customs Collectorate at the port of export — Karachi Port, Port Qasim, or any inland dry port — to recover the customs duty paid on the imported inputs incorporated in the exported goods.

A Drawback Claim Form is required when goods imported for domestic sale are subsequently re-exported without use or modification. Section 34 of the Customs Act 1969 permits drawback on re-exported goods, subject to the condition that the goods are in the same condition as when imported and are re-exported within the time period prescribed by the FBR through the Customs Rules 2001. The importer must establish identity between the imported and re-exported goods, typically through serial numbers, markings, or laboratory analysis.

A Drawback Claim Form is necessary when a Pakistani textile exporter, pharmaceutical manufacturer, or engineering goods producer seeks to utilise the DTRE scheme or the manufacturing bond scheme to recover or avoid paying duties on inputs. DTRE-eligible exporters registered with the Export Promotion Bureau and enrolled with the relevant Customs Collectorate must file periodic drawback or remission claims as part of their compliance reporting under the Customs Rules 2001.

A Drawback Claim Form is required when a trader under the Afghan Transit Trade Agreement (ATTA) or similar trade facilitation agreements exports goods to Afghanistan or Central Asian states and seeks duty drawback on any customs duty paid on components used in the consignment, in accordance with procedures established by the Ministry of Commerce and the FBR.

A Drawback Claim Form is needed when a Special Economic Zone (SEZ) enterprise licensed under the Special Economic Zones Act 2012 exports goods and seeks to claim drawback of any duties paid on inputs sourced outside the SEZ zone. SEZ enterprises are administered by the Special Economic Zones Authority (SEZA) and have dedicated customs procedures at their respective Customs Collectorates.

A valid Drawback Claim Form in Pakistan under the Customs Act 1969 and the Customs Rules 2001 must contain the following essential elements to be processed by Pakistan Customs and the Federal Board of Revenue.

Claimant Identification: Full legal name and National Tax Number (NTN) of the exporter or manufacturer-exporter, registered with the Federal Board of Revenue. Where the claimant is a company, the Securities and Exchange Commission of Pakistan (SECP) registration number and the name of the authorised signatory must be stated. The claimant's Customs Registration Number (CRN) assigned by the relevant Customs Collectorate must also appear.

Import Documentation References: Bill of Entry (BE) number and date, the name of the originating port (Karachi Port, Port Qasim, Lahore Dry Port, Peshawar Dry Port, or Islamabad Dry Port), and the Goods Declaration (GD) number processed through the WeBOC (Web Based One Customs) system of Pakistan Customs. The import invoice number, country of origin, and quantity of imported goods must be specified.

Export Documentation References: Goods Declaration number for the export transaction processed through WeBOC, Export Form (EF) number certified by an authorised dealer bank under State Bank of Pakistan SBP-BSD Circular No. 5 of 2004, Bill of Lading or Airway Bill number and date, and the Export General Manifest (EGM) reference filed with Pakistan Customs at the port of export.

Duty Paid Details: The amount of customs duty paid on the imported goods, the sales tax paid under the Sales Tax Act 1990, and any federal excise duty paid under the Federal Excise Act 2005, supported by the original duty payment challan or bank receipt. The applicable customs tariff heading under the Pakistan Customs Tariff (PCT) must be stated for both the imported inputs and the exported goods.

Drawback Calculation: The quantity of imported inputs used per unit of exported goods, the total quantity exported, and the calculated drawback amount. Where the drawback rate is fixed by SRO (Statutory Regulatory Order) of the FBR rather than calculated on actual duty paid, the applicable SRO number and drawback rate must be cited.

Bank Account Details: The bank account number, bank name, branch code, and IBAN of the claimant's bank account with an authorised dealer bank, to which the drawback amount is to be transferred by Pakistan Customs through the FBR's payment system. Payment through the State Bank of Pakistan's RTGS (Real Time Gross Settlement) system is standard for large drawback refunds.

Declaration and Attestation: A signed declaration by the claimant or their authorised representative that all information provided is true and correct, the exported goods were manufactured using the imported inputs specified, and the claimant has not previously claimed or received drawback on the same goods. The declaration must be signed by the proprietor, partner, or director of the claimant entity and witnessed by a licensed Clearing and Forwarding (C&F) agent registered with Pakistan Customs.

Forms-legal.com provides this Drawback Claim Form (Pakistan) template to assist exporters in organising the required information before lodging their claim with the relevant Customs Collectorate. Claimants should verify current drawback rates, WeBOC procedures, and supporting document requirements with the Customs Collectorate at Karachi, Lahore, or Islamabad before submission, as FBR SROs frequently update the applicable rates and procedures.

Additional compliance elements for a Drawback Claim Form (Pakistan) used in Pakistan include: Under Pakistani law, the Constitution of Pakistan 1973 is the supreme law. The Contract Act 1872 governs contractual obligations. The Federal Board of Revenue (FBR) administers tax under the Income Tax Ordinance 2001. The High Courts have original and appellate jurisdiction. The National Database and Registration Authority (NADRA) handles identity documentation. The Federal Shariat Court reviews laws for Islamic compliance. Forms-legal.com provides this template as a starting point for Pakistan-compliant documentation.