Export Rebate Claim Process with the State Bank of Pakistan

Export rebates are an essential financial incentive provided by the Government of Pakistan to promote exports and encourage businesses to compete globally. Through the State Bank of Pakistan (SBP), exporters can claim rebates to recover a portion of the taxes, customs duties, and levies they paid during production. In 2025, SBP has further streamlined the rebate claim process, ensuring faster processing and direct disbursement to exporters’ bank accounts. This comprehensive guide explains how exporters can file, track, and receive export rebates efficiently under the SBP system.

What is an Export Rebate?

An export rebate is a government-provided financial refund offered to exporters to compensate for the duties or taxes paid on goods that are eventually exported. Its purpose is to promote international trade and make Pakistani goods more competitive in global markets by reducing the production cost. The export rebate ensures that exporters are not disadvantaged for taxes paid on materials used in exportable goods.

Purpose of the Export Rebate Scheme

The scheme is designed to increase Pakistan’s export volume, enhance liquidity, and ensure fair reimbursement to exporters. The main objectives include promoting non-traditional exports, supporting small exporters with working capital, compensating local manufacturers for input taxes, and improving foreign exchange inflow through legal channels.

Legal Framework and Authority

The export rebate process in Pakistan is governed jointly by the Federal Board of Revenue (FBR) and the State Bank of Pakistan (SBP). FBR verifies export documentation, taxes, and customs data, while SBP handles financial disbursement. The main legal references include: Customs Act 1969, Export Finance Scheme (EFS) Regulations, Rebate of Federal Excise Rules 2005, and the SBP Foreign Exchange Manual (Chapter 12).

Who is Eligible for Export Rebate?

Eligibility depends on compliance with export regulations and documentation. A business can claim an export rebate if it is a registered exporter with a valid NTN and STRN, the goods were manufactured and exported from Pakistan, proceeds have been realised in foreign currency through authorised banks, and all customs formalities were completed. Exporters of prohibited or re-exported goods are not eligible for this benefit.

Types of Export Rebates in Pakistan

Exporters may qualify for several kinds of rebates and refunds depending on the taxes and duties they’ve paid.

Type of Rebate	Description	Administered By
Customs Duty Rebate	Refund of import duty on inputs used in exported goods	FBR / Customs
Sales Tax Refund	Refund of sales tax paid on raw materials or goods exported	FBR
Federal Excise Duty Rebate	Refund of excise duty on locally manufactured goods exported	FBR
Export Rebate (SBP)	Percentage-based rebate on realised export proceeds	State Bank of Pakistan

Documents Required for Export Rebate Claim

Before submitting your claim to the authorised bank or SBP, gather all the required documents to avoid delays.

Document	Description
E-Form (Electronic Export Form)	Digitally approved by the authorised bank and submitted through SBP portal
Shipping Bill or GD (Export)	Official customs document proving shipment
Commercial Invoice	Specifies value, currency, and description of goods exported
Packing List	Details the packaging and contents of each shipment
Bank Realisation Certificate (BRC)	Confirms receipt of foreign currency proceeds
Proof of Duty / Tax Payments	Valid receipts showing payment of customs duties and sales taxes
Export Contract or L/C	Legal proof of export agreement or letter of credit

Step-by-Step Process to Claim Export Rebate from SBP

Step 1 – Ensure Export Proceeds Realised
Export proceeds must be realised within the timeframe specified by SBP (currently 180 days from shipment date). Without foreign currency realisation, no rebate claim will be processed.
Step 2 – Prepare Documents
Assemble all shipping, customs, and financial documents. Ensure consistency between values mentioned on invoices, E-Form, and BRC.
Step 3 – Submission through Authorised Bank
Submit the rebate claim to your authorised dealer bank, which acts as an intermediary between you and the SBP.
Step 4 – Bank Verification
The bank will verify export details, foreign proceeds, and customs data before forwarding the claim to the concerned SBP office.
Step 5 – Processing by SBP
The SBP Rebate Management System (RMS) cross-verifies claims electronically with FBR databases. Once verified, it calculates the eligible rebate amount based on notified rates.
Step 6 – Rebate Disbursement
After approval, SBP credits the rebate amount directly into the exporter’s designated account. Notification of payment is shared through the authorised bank.

How Rebate Amount is Calculated

The export rebate amount is generally calculated as a fixed percentage of the FOB (Free on Board) value of exported goods. The rate varies by sector and product type, as notified periodically by FBR and SBP.

Product Category	Approx. Rebate Rate (%)	Authority Notification Reference
Textile & Garments	3% – 5%	FBR / Ministry of Commerce
Leather Goods	2% – 4%	SBP Circular 2024
Sports Equipment	4%	SBP Export Rebate Rules
Surgical Instruments	5%	FBR Duty Drawback SRO
IT & Software Exports	1% – 2%	SBP IT Export Policy 2025

Timeframe for Rebate Settlement

Under SBP’s 2025 reforms, the processing timeline has been reduced significantly. Normally, exporters receive payment within 30–45 working days after submission, provided all documents are in order. Delays may occur if the authorised bank or customs authorities flag inconsistencies in the data.

Common Reasons for Delay or Rejection

Export proceeds not realised within the allowed timeframe
Discrepancy between invoice and shipping bill values
Missing E-Form or incomplete customs data
Exporter’s STRN or NTN mismatch
Non-submission of BRC or L/C copy
Claims filed after the legal deadline

Tips for Smooth Rebate Processing

Use PSW (Pakistan Single Window) for seamless data sharing between customs, banks, and SBP
Maintain consistent export documentation and avoid manual corrections
Submit claims within 90 days of proceeds realisation
Keep an updated record of export transactions and declarations
Consult your authorised bank’s foreign trade department before submission

Role of Authorised Banks in the Process

Authorised banks are key facilitators between exporters and the State Bank. They ensure that the exporter’s documents meet all SBP and FBR requirements, verify foreign currency receipts, and communicate approvals or rejections. Banks also handle digital submissions via the SBP Rebate Management Portal (RMP).

Latest Updates in 2025

In 2025, the SBP introduced a digitised platform for export rebate claims linked directly with the Pakistan Single Window (PSW) and WeBOC systems. Exporters can now submit claims electronically without manual paperwork. The update also allows exporters to track claim status online through their bank dashboard, reducing processing time by nearly 40%.

Comparison of Manual vs Digital Claim Process

Criteria	Manual Process	Digital (2025) Process
Submission Mode	Physical documents through bank	Online via SBP/PSW portal
Verification Time	60–90 days	30–45 days
Tracking	No real-time tracking	Real-time claim tracking
Errors / Rejections	Frequent	Reduced due to automation
Transparency	Limited	High transparency through PSW

Important Circulars and Notifications

SBP Circular No. 02 of 2024 – Export Rebate Automation Policy
FBR SRO 1430(I)/2023 – Rebate on Non-Traditional Exports
SBP Foreign Exchange Manual (Updated Chapter 12, 2025 Edition)
Ministry of Commerce Export Rebate Policy 2025

Key Benefits of Export Rebate for Businesses

Improves exporter cash flow and reduces working capital burden
Enhances product competitiveness in foreign markets
Encourages compliance and transparency in export operations
Increases profitability through government-backed incentives
Strengthens trust between exporters, banks, and regulatory bodies

Challenges Exporters Face

Despite automation, exporters still face hurdles such as slow communication between FBR and SBP, complex reconciliation procedures, limited bank staff awareness, and delays in foreign proceeds realisation. To overcome these, exporters should maintain proactive coordination with banks and use the SBP’s complaint redressal mechanism.

How to Track Your Rebate Claim Status

Exporters can track their rebate claim through:

Authorised Bank Portal – Most banks provide a tracking option once the claim is submitted.
SBP Rebate Management System (RMS) – Accessible to registered exporters for claim updates.
Email/SMS Alerts – Notifications from the bank upon approval or payment.

Contacting SBP for Assistance

For support, exporters can contact the nearest SBP BSC (Banking Services Corporation) office. SBP’s Export Rebate Department assists with claim queries, document verification, and appeal processes.
Email: rebate@sbp.org.pk
Helpline: +92-21-111-727-111

Final Thoughts

The export rebate system is a crucial financial relief for Pakistan’s export sector. The State Bank of Pakistan, in coordination with FBR, continues to simplify and digitalise the process to ensure faster payments and greater transparency. Exporters who maintain accurate documentation, realise proceeds on time, and use the digital claim system can maximise benefits and enhance their business profitability in 2025 and beyond.