ISLAMABAD, October 29, 2026: The Federal Board of Revenue (FBR) has announced revised customs duty drawback rates for tyres, tubes and other rubber products manufactured using imported raw materials and exported from Pakistan.
According to an FBR notification, the revised rates will apply to eligible products exported on or after October 27, 2026, allowing exporters to claim refunds of customs duties paid on imported materials used in manufacturing.
The facility covers a range of products, including tyres and tubes for trucks, buses, cars, jeeps, agricultural tractors, motorcycles, scooters, rickshaws, bicycles and other vehicles.
The notification also includes tyre flaps and solid rubber tyres.
Under the revised arrangement, exporters will be eligible for duty drawback at prescribed rates on products manufactured using imported natural and synthetic rubber, carbon black, nylon tyre cord, bead wire, zinc oxide, antioxidants and other rubber-processing materials.
New duty drawback rates for exported tyres and tubes
The FBR has specified different drawback rates based on the category of exported products.
| Export product | Duty drawback rate |
|---|---|
| Truck, bus, car and jeep tyres | 0.38% of FOB value |
| Agricultural tractor and ultra-light truck tyres | 0.32% of FOB value |
| Tubes for trucks, buses, cars and jeeps | 0.97% of FOB value |
| Agricultural tractor tubes | 0.13% of FOB value |
| Tyre flaps of all sizes | 0.17% of FOB value |
| Motorcycle, scooter, rickshaw, trolley and ultra-light vehicle tyres | 1.45% of FOB value |
| Motorcycle, scooter, rickshaw and related vehicle tubes | 0.87% of FOB value |
| Bicycle tyres | 1.13% of FOB value |
| Solid rubber tyres | Rs0.07 per kilogram |
The highest percentage-based drawback rate applies to tyres for motorcycles, scooters, rickshaws, trolleys and ultra-light vehicles, at 1.45 percent of their free-on-board (FOB) export value.
Bicycle tyres qualify for a drawback of 1.13 percent, while eligible vehicle tubes carry rates ranging from 0.13 percent to 0.97 percent.
FBR sets conditions for claiming duty refunds
The notification specifies that duty drawback will be available only for eligible manufactured goods exported from Pakistan.
Exporters must submit their claims to the relevant customs officer within 210 days of export or within 180 days of the date of foreign exchange realisation recorded in the bank credit advice issued under State Bank of Pakistan instructions, as applicable.
The FBR has also made it mandatory for exporters to declare their duty drawback claims in the Goods Declaration submitted under Section 131 of the Customs Act, 1969, along with the relevant export documentation.
The revised rates establish the amount of customs duty eligible for refund on specified exported products manufactured from imported raw materials.
The arrangement provides a defined mechanism for exporters to recover eligible customs duties while remaining subject to the documentation and procedural requirements prescribed by customs authorities.