Duty drawback reissued: SROs 1908 to 1911 of 2026 replace the 2009 notifications
Written 2 November 2026. On 27 October 2026, the Federal Board of Revenue reissued duty drawback in four notifications, one per export sector. Each replaces a notification dated 5 March 2009. If your office has been working from the 2009 schedules, these are now the documents to work from.
The four notifications
| New SRO (27 Oct 2026) | FBR's title | Supersedes (5 Mar 2009) | Pages |
|---|---|---|---|
| SRO 1908(I)/2026 | Duty Drawback rates on Export of Textile and Allied Products | SRO 209(I)/2009 | 63 |
| SRO 1909(I)/2026 | Duty Drawback rates on Export of Leather and Allied Products | SRO 210(I)/2009 | 29 |
| SRO 1910(I)/2026 | Duty Drawback rates on Exports of Engineering and Allied Products | SRO 211(I)/2009 | 48 |
| SRO 1911(I)/2026 | Duty Drawback rates on Export of Miscellaneous Products | SRO 212(I)/2009 | 108 |
All four are made under clause (c) of section 21 of the Customs Act, 1969. Each says the Board "is pleased to authorize repayment of customs-duties" paid on imported raw materials used to produce or manufacture goods that are then exported, to the extent set in its Schedules.
How the schedules work
Each Schedule row has five columns: (1) raw materials imported, (2) goods produced or manufactured, (3) H.S. code, (4) period, and (5) the extent of repayment of customs-duties. In the rows we read, the extent is stated as a percentage of the f.o.b. value, and the period as "From 27.10.2026 onwards".
The rate depends on the specific finished good, its H.S. code and the raw materials listed against it. One row tells you nothing about another. We are not quoting rates here. Find your product's row in the relevant notification and read it there.
The two conditions, word for word
The same two conditions appear in all four notifications:
- "the manufactured goods are exported out of Pakistan and an application for repayment of customs-duties is presented to the proper officer of Customs within two hundred and ten days of such exportation or within one hundred and eighty days from the date of realization of foreign exchange as shown on Bank Credit Advice issued in accordance with the current directive of the State Bank of Pakistan; and"
- "the exporter makes a declaration on the goods declaration filed under section 131 of the Customs Act, 1969 (IV of 1969) and on other export documents for his claim for repayment of the customs-duties paid on the imported raw materials used in the production or manufacture of the goods being exported."
Who does what
The notifications put the claim on the exporter. The exporter makes the declaration, and the application for repayment goes to the proper officer of Customs. They do not mention clearing agents. But where your agency files the export goods declaration for the exporter, the declaration in condition (ii) is made on the document you are preparing. Getting it on the GD at the time of filing is part of getting the export right.
What to do with this
- Replace any 2009 drawback schedule your office keeps with the 2026 notification for the sector.
- For each exporter you file for, find the row matching their finished good and H.S. code in the new schedule before advising on a claim.
- Note both time limits in condition (i), and the Bank Credit Advice date that starts the second one.
- Make sure the drawback declaration is on the export goods declaration when it is filed.
Read from FBR's own notifications on 2 November 2026, at the page images (page 1 of each):
- SRO 1908(I)/2026, SRO 1909(I)/2026, SRO 1910(I)/2026 and SRO 1911(I)/2026, each dated 27 October 2026. The SRO numbers are handwritten on the scans. Titles are as listed on FBR's website.
This is general information, not legal or tax advice.