The National Board of Revenue (NBR) has eased rules to support partial export-oriented industries, allowing them to import raw materials duty-free against a bank guarantee.

A notification issued on September 25 said exporters who cannot secure a bonded warehouse licence under existing rules will now be able to import raw materials or goods without paying customs duties upfront. Instead, they must provide a bank guarantee equal to the assessed duties on the imported items.

Officials said the move aims to boost production, enable diversification of export products, and help partial exporters expand their global footprint.