The Export Facilitation Scheme (EFS), explained plainly.
A practical walkthrough of Pakistan's EFS for exporters — what it is, who qualifies, how input-output authorisation works, and what keeps your authorisation audit-ready. Written from hands-on customs experience at Karachi's ports.
What is the Export Facilitation Scheme?
The Export Facilitation Scheme (EFS) is Pakistan's main export-incentive scheme, notified under SRO 957(I)/2021 and run entirely through WeBOC and the Pakistan Single Window (PSW). It lets approved exporters import the inputs and machinery they need for export production without paying customs duty and sales tax, with local supplies of inputs to authorised users zero-rated. Instead of charging duty up front, the scheme relies on post-clearance compliance, reconciliation and audit.
Who can use EFS?
EFS is open to manufacturers-cum-exporters, commercial exporters, indirect exporters, common export houses, vendors and international toll manufacturers. Applicants are risk-profiled into categories that determine how closely they're monitored and how often they reconcile:
| Category | Typical profile | Monitoring |
|---|---|---|
| A | Established manufacturer-exporters (high export share) | Lighter |
| B | Operating exporters with shorter track record | Closer |
| C | Indirect / commercial / toll manufacturers & new entrants | Strictest |
Category names and criteria are set by Pakistan Customs and can change via SRO; treat this as an overview, not legal advice.
How input-output authorisation (IOCO) works
The core of EFS is the input-output ratio: how much raw material is needed to produce one unit of your export product. This is analysed by the Input Output Coefficient Organization (IOCO) and sets the quantity and value of inputs you may import duty-free. Every export GD must stay within your authorised ratio and value — most audit problems come from filings that drift outside it.
Utilisation & reconciliation
Inputs imported under EFS must be used for export production within the prescribed period, and exporters submit reconciliation statements showing inputs acquired versus outputs exported, any local sales, value addition and wastage. New entrants generally reconcile more frequently. Keeping clean, shipment-level records is what makes reconciliation and any post-clearance audit straightforward.
A typical EFS export, step by step
Confirm authorisation & inputs
Check EFS category, authorisation and IOCO input-output position before filing.
File the export GD
Lodge on WeBOC/PSW with correct HS codes, valuation and EFS references.
Examination & assessment
Attend examination, clear queries and secure release.
Haulage & loading
Deliver to the terminal for gate-in and loading, timed to the vessel cut-off.
Documents & reconciliation
Issue the Bill of Lading and record utilisation for your reconciliation statement.
WeBOC vs PSW — where does EFS run?
WeBOC (Web-Based One Customs) is Pakistan Customs' clearance system; the Pakistan Single Window (PSW) is the national trade platform integrating customs and other regulators. EFS is automated across both. See the glossary for these and other terms.
Working with an experienced clearing agent is what keeps EFS filings inside your authorisation and your reconciliation tidy. That's exactly what our EFS & export clearance service does, end to end at Karachi's ports.
Questions, answered
Is EFS a licence or an authorisation?
Who is eligible for EFS?
What is IOCO and the input-output ratio?
What is reconciliation under EFS?
Have the EFS rules changed recently?
Do I need a clearing agent for EFS exports?
Have an EFS export to move?
We'll confirm the clearance path and keep your authorisation audit-ready.