Export in Pakistani tax law
Sections across 5 laws whose headings refer to export. 24 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Customs Act, 1969
17 matching sections in the 2025-06-30 version.
- section 16: Power to prohibit or restrict importation and exportation of goods
- section 22A: Temporary export of imported plant and machinery
- section 24: Provisions and stores may be exported free of duty
- section 25: Value of imported and exported goods
- [section 31: Date for determination of rate of 66Aduty on goods exported
- section 35: Drawback of the export on imported goods
- section 36: Drawback on goods taken into use between importation and exportation
- section 37: Drawback on goods used in the manufacture of goods which are exported
- section 50: Order for entry out-wards or loading of goods to be obtained before export goods are loaded
- section 105: Clearance of warehoused goods for export
- section 106: Clearance of warehoused goods for export as provisions, on a conveyance proceeding to foreign destination
- section 131: Clearance for exportation
- section 131A: Omitted. 132. Bond required in certain cases before exportation
- section 133: Additional charge on goods cleared for export after port-clearance granted
- section 144: Label or declaration in respect of goods imported or exported by post or by courier to be treated as entry
- section 145: Rate of duty in respect of goods imported or exported by post or by courier
- section 174: Power to require production of order permitting clearance of goods imported or exported by land
Federal Excise Rules, 2005
2 matching sections in the 2023-10-31 version.
- section 32: Drawback of duty paid on goods exported
- section 39: Rejection of refund or export drawback claim
Income Tax Ordinance, 2001
2 matching sections in the 2026-06-30 version.
Sales Tax Act, 1990
2 matching sections in the 2026-06-30 version.
- section 62: Drawback allowable on re-export
- section 63: Drawback on goods taken into use between importation and re-exportation
Sales Tax Special Procedures Rules, 2007
1 matching section in the 2015-06-30 version.
Questions
Which Pakistani tax laws deal with export?
5 of the laws published here contain provisions whose headings mention export, across 24 sections in total. The largest number sit in the Customs Act, 1969 with 17.
Where is export defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.