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Exports
Related tools:Export tax rates
(1) Every authorised dealer in foreign exchange shall, at the time of realisation of foreign exchange proceeds on account of the export of goods by an exporter, deduct tax including advance tax from the proceeds at the rate specified in Division IV of Part III of the First Schedule.
(3) Every banking company shall, at the time of realisation of the proceeds on account of a sale of goods to an exporter under an inland back-to- back letter of credit or any other arrangement as prescribed by the Board , deduct tax from the amount of the proceeds at the rate specified in Division IV of Part III of the First Schedule.
(3A) The Export Processing Zone Authority established under the Export Processing Zone Authority Ordinance, 1980 (VI of 1980), shall at the time of export of goods by an industrial undertaking located in the areas declared by the Federal Government to be a Zone within the meaning of the aforesaid Ordinance, collect tax at the rate specified in Division IV of Part III of the First Schedule.
(3B) Every direct exporter and an export house registered under the Duty and Tax Remission for Exports Rules, 2001 provided in Sub-Chapter 7 of Chapter XII of the Customs Rules, 2001 and Export Facilitation Scheme, 2021 shall, at the time of making payment for a firm contract to an indirect exporter defined under the said rules, deduct tax at the rates specified in Division IV of Part III of the First Schedule.
(3C) The Collector of Customs at the time of clearing of goods exported shall collect tax from the gross value of such goods at the rate specified in Division IV of Part III of the First Schedule.
(4) The tax deductible under this section shall be a minimum tax on the income arising from the transactions referred to in this section .
(3) Every banking company shall, at the time of realisation of the proceeds on account of a sale of goods to an exporter under an inland back-to- back letter of credit or any other arrangement as prescribed by the Board , deduct tax from the amount of the proceeds at the rate specified in Division IV of Part III of the First Schedule.
(3A) The Export Processing Zone Authority established under the Export Processing Zone Authority Ordinance, 1980 (VI of 1980), shall at the time of export of goods by an industrial undertaking located in the areas declared by the Federal Government to be a Zone within the meaning of the aforesaid Ordinance, collect tax at the rate specified in Division IV of Part III of the First Schedule.
(3B) Every direct exporter and an export house registered under the Duty and Tax Remission for Exports Rules, 2001 provided in Sub-Chapter 7 of Chapter XII of the Customs Rules, 2001 and Export Facilitation Scheme, 2021 shall, at the time of making payment for a firm contract to an indirect exporter defined under the said rules, deduct tax at the rates specified in Division IV of Part III of the First Schedule.
(3C) The Collector of Customs at the time of clearing of goods exported shall collect tax from the gross value of such goods at the rate specified in Division IV of Part III of the First Schedule.
(4) The tax deductible under this section shall be a minimum tax on the income arising from the transactions referred to in this section .
Amendment history (18)
- Section 153A omitted by the Finance Act, 2013. Earlier it was substituted by the Finance Act, 2012,
- which was inserted by the Finance Act, 2008. The omitted section 153A
- New section 153B inserted through Finance Act, 2019.
- Section 153B omitted by the Finance Act, 2021. The omitted section
- Words inserted by the Finance Act, 2024.
- Sub-sections (2) omitted by the Finance Act, 2022. The omitted sub-section
- The words “Central Board of Revenue” substituted by the Finance Act, 2007.
- Inserted by the Finance Act, 2003.
- Expression inserted by the Finance Act, 2023.
- Inserted by the Finance Act, 2009.
- The words “deducted” substituted by the Finance Act, 2012.
- The word “final” substituted by the Finance Act, 2024.
- The words ”export or sale to an exporter” substituted by the Finance Act, 2007.
- Sub-section (5) inserted by the Finance Act, 2015.
- Sub-section (5) omitted by the Finance Act, 2024. The omitted sub-section
- Section 154A inserted by the Finance Act, 2021.
- The expression “in case tax credit under section 65F is not available” substituted by the Finance Act,
- The expression “; and“ substituted with colon and new clause (da) inserted by the Finance Act, 2022.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 335
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.