In an apparent bid to cut down on misinvoicing and improve revenue collection, Pakistan’s Federal Board of Revenue (FBR) is requiring exporters to submit additional documentation if they want export clearance.


All export consignments from Pakistan on letter of credit (L/C) terms or on the basis of a contract between buyer and seller will now have to submit additional documents to the FBR. The same details must be registered with the exporter’s bank.

L/C and contract requirement

All exporters who are currently exporting on L/C or contractual terms, will now have to scan and upload bank registered L/Cs and contracts to the FBR in addition to the documents already required.

Even though the FBR has only just issued this requirement, the board says it is in accordance with an Export Policy Order issued in April 2016.

All exporters have been directed by the FBR to ensure the submission of documents as per the requirement as soon as possible.

Misinvoicing and misdeclaraion

The FBR has recently been given additional powers as it seeks to address the issue of widespread misinvoicing and misdeclaration of goods in Pakistan’s international trade.

The FBR can now raid premises of firms or individuals suspected of misinvoicing  (Trade Based Financial Crime, 19 July 2019).