export taxes in pakistan Complete Guide to Export Taxes in Pakistan | FBR Rules & Compliance

Waqas Dar · 2026-09-08T08:48:41Z

Understanding Taxes on Exports in Pakistan

Complete Guide to FBR Rules, Zero-Rating, Export Documentation & Compliance — 2026

Short Description: Learn how export taxation works in Pakistan, including FBR income tax, sales tax zero-rating, export proceeds, refunds, customs requirements, documentation and practical compliance guidance for exporters and SMEs.

Important: This guide is prepared for educational and training purposes. Export taxation can depend on the product, exporter status, transaction structure, export destination and applicable notifications/SROs. Specific transactions should be checked against the law and current FBR/Customs requirements before filing.

1. Introduction

Exporting from Pakistan is not simply a matter of finding a foreign buyer, preparing an invoice and sending goods overseas. A successful exporter must understand the tax, customs, banking, documentation and regulatory framework surrounding the transaction.

For an SME, a mistake in one area can create problems somewhere else.

For example:

The invoice may show one product description while the Goods Declaration shows another.
The HS/PCT classification may not match the actual product.
Input sales tax may not be properly documented.
Export proceeds may not be properly reconciled with the export declaration.
The exporter may incorrectly assume that every export-related transaction is automatically zero-rated.
Income-tax treatment may be misunderstood because the exporter is still thinking in terms of the old final-tax regime.

This last point is particularly important.

The FBR has confirmed that the Finance Act 2024 changed the tax regime applicable to exporters from a final-tax regime to a minimum-tax regime. FBR subsequently clarified in January 2026 that this change must be reflected in the relevant income-tax returns. (Federal Board of Revenue)

Therefore, Pakistani exporters need to look at exports as a complete compliance chain, rather than treating export tax as a single percentage.

2. What Is an Export Tax?

The expression "export tax" can be misleading.

An exporter may encounter several different taxes, duties, levies or tax mechanisms, including:

Area	What it relates to
Income Tax	Tax treatment of export proceeds/income
Sales Tax	Treatment of exported goods and related input tax
Customs Duty	Mainly relevant to imported inputs and customs treatment
Regulatory Duties	Product-specific where applicable
Export Development-related charges	Subject to applicable law/notifications
Withholding/advance tax	Collection at source on export proceeds where applicable
Sales Tax Refund	Recovery of eligible input tax connected with zero-rated exports
Customs concessions	Export schemes and duty-relief mechanisms

So the correct question is not:

"How much tax do I pay on exports?"

The better question is:

"What taxes apply to my particular export transaction, and what documentation is required to establish the correct treatment?"

3. The Three Major Tax Areas an Exporter Should Understand

For most goods exporters, the basic framework can be divided into three major areas:

A. Income Tax

This deals with the taxation of income/export proceeds under the Income Tax Ordinance, 2001.

B. Sales Tax

Exports are generally treated under the zero-rating framework rather than ordinary domestic consumption taxation.

C. Customs

Customs controls the movement of goods across Pakistan's borders and determines classification, declarations and applicable customs procedures.

The FBR currently publishes the Pakistan Customs Tariff for FY 2026–27 and the updated Fifth Schedule to the Customs Act, 1969, so exporters should verify their product's current classification and applicable concessions rather than relying on an old tariff. (Federal Board of Revenue)

4. Income Tax on Export Proceeds

This is one of the most important changes exporters need to understand.

Historically, many exporters were familiar with the concept that tax deducted from export proceeds represented a final tax.

That position changed.

The FBR's official explanation confirms that the Finance Act 2024 changed the treatment of tax collected under section 154 from a final-tax regime to a minimum-tax regime. (FBR)

This means exporters should not automatically treat the tax collected on export proceeds as the complete and final settlement of their income-tax position.

Why this matters

An exporter should maintain proper records of:

Export turnover
Export proceeds
Direct costs
Manufacturing costs
Trading costs
Administrative expenses
Bank charges
Freight
Insurance
Commission
Other allowable business expenses
Tax deducted/collected
Tax return declarations

The exporter should then correctly reflect the transaction in the income-tax return according to the applicable law.

5. What Changed in 2024?

The Finance Act 2024 introduced an important structural change.

Earlier understanding

Many exporters operated under the perception:

Export proceeds → tax deducted → final tax → matter finished

Current framework

The framework changed toward:

Export proceeds → tax collected under applicable provisions → minimum-tax treatment → proper income-tax compliance

FBR specifically warned in January 2026 that exporters' returns were being examined because the post-2024 legal framework needs to be correctly reflected in returns. (Federal Board of Revenue)

Practical lesson for SMEs

Do not copy the tax treatment from an old export return simply because it worked in previous years.

Every exporter should review the current tax year separately.

6. Export Tax Rate in 2026

For FY 2026–27, the FBR's Budget 2026–27 salient features state that tax collection on export proceeds was rationalized, reducing the combined collection from 2% to 1.25%. (Federal Board of Revenue)

The same FBR document also states that the reduced 0.25% rate for exporters of IT and IT-enabled services has been extended through Tax Year 2029. (Federal Board of Revenue)

Important caution

An exporter should not assume that 1.25% applies to every export-related receipt.

The applicable treatment can depend upon:

Nature of export
Goods or services
IT/IT-enabled services
Export structure
Applicable section
Taxpayer classification
Current Finance Act
Relevant SRO/notification

Therefore, the rate should always be checked against the applicable provision for the transaction.

7. Example: Understanding the 1.25% Collection

Suppose an exporter has eligible export proceeds of:

US$100,000

For illustration only, if the applicable collection rate is 1.25%:

US$100,000 × 1.25% = US$1,250

The important point is that this is not automatically the same thing as saying the exporter's total income-tax liability is US$1,250.

Because the current exporter regime involves minimum-tax treatment, the exporter's overall income-tax position must be determined under the applicable law and return requirements.

8. Sales Tax on Exports — Understanding Zero Rating

One of the biggest areas of confusion among new exporters is the difference between:

Zero-rated

and

Exempt

These are not the same thing.

Zero-rated supply

A zero-rated transaction has a sales-tax rate of 0%, while the tax system can preserve input-tax recovery subject to the applicable conditions.

The FBR's Tax Expenditure Report explains that zero rating means sales tax is applied at zero percent to specified items and identifies exports within the zero-rating framework. (FBR)

Exempt supply

An exempt supply is treated differently and generally does not provide the same input-tax recovery mechanism.

Therefore:

Zero-rated does not mean "nothing to document."

In fact, exporters often need more documentation, because the zero-rating/refund chain must be supported.

9. Why Exporters Care About Zero Rating

Imagine a manufacturer purchases:

Raw materials
Packaging
Components
Electricity-related taxable inputs
Other taxable production inputs

Sales tax may have been paid on eligible inputs.

The manufacturer then exports the finished product.

If the export is zero-rated, the exporter may have little or no output sales tax on the export transaction, while eligible input tax can potentially become refundable, subject to the applicable rules and verification.

FBR states that registered manufacturer-cum-exporters and commercial exporters may claim sales-tax refunds in specified circumstances involving zero-rated supplies. (Federal Board of Revenue)

10. Sales Tax Refund — The Basic Concept

A simplified example:

Particular	Amount
Input Sales Tax paid	Rs. 1,000,000
Output Sales Tax on export	Rs. 0
Potential excess input tax	Rs. 1,000,000

This does not automatically mean Rs. 1 million will be refunded.

The refund is subject to:

Eligibility
Proper registration
Valid input invoices
Verification
Export evidence
Reconciliation
Applicable refund procedures
FBR's prescribed conditions

FBR states that where input tax exceeds output tax because of exports or other zero-rated supplies, the excess input can be refunded subject to the applicable procedure and conditions. (Federal Board of Revenue)

11. Who May Need Sales Tax Registration?

FBR's registration guidance includes persons making zero-rated supplies, including commercial exporters who intend to obtain sales-tax refunds against zero-rated supplies. (Federal Board of Revenue)

The registration framework also covers categories such as:

Importers
Certain manufacturers
Wholesalers/distributors
Certain retailers
Other persons required under applicable law

Therefore, an SME should determine its registration obligations before starting regular export operations.

12. The Export Supply Chain

A useful way for SMEs to understand export taxation is to divide the supply chain into stages.

Stage 1 — Purchase

The exporter purchases:

Raw materials
Finished goods
Packaging
Components
Services

Stage 2 — Production/Processing

If the exporter is a manufacturer:

Raw material → Production → Finished goods

Stage 3 — Domestic movement

Goods may move between:

Factory
Warehouse
Processing unit
Exporter
Freight forwarder
Port/airport

Stage 4 — Export documentation

The exporter prepares the required:

Commercial invoice
Packing list
Goods Declaration
Transport documents
Other certificates where required

Stage 5 — Customs clearance

Customs verifies and processes the export declaration under the applicable procedures.

Stage 6 — Shipment

Goods leave Pakistan.

Stage 7 — Foreign payment

The buyer pays through the permitted banking/financial channel.

Stage 8 — Tax reconciliation

The exporter reconciles:

Invoice → GD → shipment → bank receipt → accounting records → tax return

This final reconciliation is extremely important.

13. Supply Chain Segregation

For SMEs, one of the best compliance practices is supply-chain segregation.

Maintain separate records for:

Export sales

and

Domestic sales

Do not mix everything into one spreadsheet.

A proper accounting system should be able to distinguish:

Category	Record separately
Domestic sales	Yes
Export sales	Yes
Export customer	Yes
Export invoice	Yes
Export proceeds	Yes
Input purchases	Yes
Export-related inputs	Yes
Domestic-use inputs	Yes
Refundable input tax	Yes
Export expenses	Yes

This makes tax-return preparation and audit/reconciliation substantially easier.

14. Export Documentation Checklist

An exporter should establish a document file for every shipment.

Commercial documents

Purchase order
Sales contract
Proforma invoice
Commercial invoice
Packing list
Certificate of origin where required
Product-specific certificates where applicable

Customs documents

Goods Declaration
PCT/HS classification evidence
Customs-related documentation
Export declaration records
Examination/clearance records where applicable

Shipping documents

Depending on the mode:

Bill of Lading
Air Waybill
Railway receipt
Postal receipt
Other applicable transport documents

Banking documents

Bank export realization record
Bank credit advice
Payment evidence
Relevant foreign-exchange documentation

Tax documents

Sales-tax invoices
Purchase invoices
Input-tax records
Sales-tax returns
Income-tax records
Withholding/collection evidence

FBR's sales-tax refund guidance specifically identifies input invoices, export Goods Declaration, transport documents and bank credit advice among documentation relevant to refund claims. It also notes that where imports/exports are processed through WeBOC, the Goods Declaration may be cross-matched electronically rather than requiring physical submission in the stated circumstances. (Federal Board of Revenue)

15. The Golden Reconciliation Rule

For every export shipment, an SME should be able to answer:

Where did this sale start, where did it go, and where did the money arrive?

Ideally:

Sales Contract

↓

Commercial Invoice

↓

Packing List

↓

Goods Declaration

↓

Shipping Document

↓

Foreign Buyer Payment

↓

Bank Record

↓

Accounting Entry

↓

Income Tax Return

↓

Sales Tax Return/Refund Record

If these records don't agree, the exporter may face questions during scrutiny.

16. Product Classification — Why HS/PCT Matters

Every exporter needs to understand the product classification system.

The product's HS/PCT classification can influence:

Customs treatment
Export restrictions
Import-input classification
Regulatory requirements
Certificates
Concessions
Statistical reporting
Applicable duties or regulatory measures

FBR publishes the current Pakistan Customs Tariff for FY 2026–27, including the updated Fifth Schedule. (Federal Board of Revenue)

SME advice

Do not select a PCT code simply because:

"Someone else exports the same product under this code."

Verify the classification based on the actual product.

17. Are All Exports Completely Free From Customs Charges?

No.

A common misconception is:

"Exports have zero tax, so there can never be any customs-related charge."

That is incorrect.

The applicable treatment depends on the product, scheme and current legal framework.

FBR maintains a list of operative customs SROs for exports, including export-related schemes and exemptions. (Federal Board of Revenue)

Therefore, an exporter should verify whether a particular product is subject to:

Regulatory duty
Export restriction
Special SRO
Concession
Export scheme
Documentation requirement

18. Export Facilitation Schemes

Pakistan has various customs/export facilitation mechanisms.

One important framework is the Export Facilitation Scheme 2021, listed by FBR among operative export-related SROs. (Federal Board of Revenue)

Such schemes can be particularly relevant to manufacturers who:

Import raw materials
Manufacture goods in Pakistan
Export finished products

The advantage can be significant, but the exporter must satisfy the relevant conditions and maintain proper inventory/accounting records.

19. Exporter vs Manufacturer-Cum-Exporter

These two businesses should not be treated identically.

Commercial Exporter

A commercial exporter may:

Purchase finished goods → Export them

Manufacturer-Cum-Exporter

A manufacturer-cum-exporter may:

Import/purchase raw materials → Manufacture → Pack → Export

The second model creates a much more detailed documentation chain.

For example:

100 kg raw material

↓

Production

↓

80 kg finished goods

↓

Export

The business needs to be able to explain the relationship between the input and finished product.

This is where inventory records and production records become important.

20. Input Tax Tracking

If an exporter wants to claim sales-tax refunds, simply having purchase invoices is not enough.

The business should maintain a system showing:

Supplier → Invoice → Input Tax → Inventory → Production → Export Product

For manufacturing SMEs, a basic input register can contain:

Date	Supplier	Invoice	Material	Qty	Value	Sales Tax	Used For
05-08-26	Supplier A	INV-1001	Leather	500 kg	Rs. X	Rs. X	Export
08-08-26	Supplier B	INV-2050	Packaging	2,000	Rs. X	Rs. X	Export

This creates a defensible audit trail.

21. Domestic and Export Sales Should Not Be Mixed

Suppose a factory produces sanitaryware.

It sells:

Rs. 5 million domestically

and

Rs. 8 million internationally.

The accounting system should distinguish the two.

Why?

Because the tax treatment, documentation and reconciliation requirements can differ.

A simple management report could show:

Sales Type	Sales
Domestic	Rs. 5m
Export	Rs. 8m
Total	Rs. 13m

Then the accounting system can identify which inputs and expenses relate to each activity.

22. Common Export Tax Mistakes

Mistake 1 — Treating exports as "tax-free"

Export transactions may receive zero-rating or other concessions, but that does not eliminate compliance.

Mistake 2 — Using the old final-tax concept

The exporter regime was changed through Finance Act 2024. (FBR)

Mistake 3 — Incorrect PCT code

Incorrect classification can cause customs and compliance problems.

Mistake 4 — Missing bank reconciliation

The export invoice and bank realization should be properly reconciled.

Mistake 5 — Claiming unsupported input tax

Only eligible and properly documented input tax should be claimed.

Mistake 6 — Mixing domestic and export purchases

This makes refund and tax reconciliation difficult.

Mistake 7 — Poor invoice descriptions

The description on commercial documents should accurately describe the product.

Mistake 8 — Keeping documents only in WhatsApp/email

Important records should be maintained systematically.

Mistake 9 — Using outdated tax rates

Tax rates and rules can change through Finance Acts and notifications.

Mistake 10 — Assuming another exporter has the same tax treatment

Two exporters selling apparently similar products may have different tax circumstances.

23. Export Tax Compliance System for an SME

A small exporter can create five basic folders.

Folder 1 — Customer

Contract
Purchase order
Buyer details
Correspondence

Folder 2 — Shipment

Invoice
Packing list
GD
Bill of Lading/AWB
Certificates

Folder 3 — Purchases

Supplier invoices
Input tax
Payment evidence
Inventory records

Folder 4 — Banking

Export proceeds
Bank advice
Foreign currency records
Payment reconciliation

Folder 5 — Tax

Sales tax returns
Income tax returns
Refund claims
Tax deduction/collection certificates
FBR correspondence

This simple system can dramatically improve compliance discipline.

24. Monthly Export Reconciliation

At the end of every month, the exporter should prepare a reconciliation.

Particular	Amount
Export invoices	Rs. ______
Goods Declarations	Rs. ______
Shipment value	Rs. ______
Bank realization	Rs. ______
Accounting sales	Rs. ______
Tax records	Rs. ______
Difference	Rs. ______

If there is a difference, investigate it before filing the return.

25. What if the Bank Amount Is Different From the Invoice?

This can happen because of:

Bank charges
Commission
Freight arrangements
Insurance
Discounts
Short payments
Exchange-rate differences
Buyer deductions
Contractual adjustments

The important thing is not to hide the difference.

Instead:

Identify the reason.
Obtain supporting documentation.
Record the accounting adjustment.
Reconcile the bank receipt.
Keep the evidence with the export file.

26. Export Refunds — Documentation Discipline

FBR's refund guidance identifies documentation such as:

Input-tax invoices
Import Goods Declarations where applicable
Export Goods Declaration
Bill of Lading/Airway Bill
Bank credit advice
Input-tax statements

as relevant documentation for refund processing. (Federal Board of Revenue)

This demonstrates an important principle:

A refund claim is only as strong as the documentation supporting it.

27. What Small and Medium Enterprises Can Gain From Exporting

Exporting isn't only about earning foreign currency.

A properly documented exporter can potentially benefit from:

1. Access to international markets

The business is no longer dependent entirely on local customers.

2. Foreign exchange earnings

Exports generate foreign-currency receipts.

3. Production expansion

International demand can justify increased capacity.

4. Better quality standards

International buyers may require stronger quality controls.

5. Tax and customs facilitation

Eligible exporters may access zero-rating, refunds and other export-related schemes subject to law.

6. Business credibility

A documented export history can strengthen relationships with banks, buyers and business institutions.

28. Example — A Small Gujranwala Manufacturer

Consider an SME manufacturing sports goods.

Step 1

The manufacturer purchases raw materials.

Step 2

Input invoices and sales tax are recorded.

Step 3

Products are manufactured.

Step 4

A foreign buyer places an order.

Step 5

The exporter prepares commercial documentation.

Step 6

The export declaration is filed.

Step 7

The shipment leaves Pakistan.

Step 8

The foreign buyer pays through the appropriate banking channel.

Step 9

The exporter reconciles:

Invoice + GD + shipping + bank receipt

Step 10

The exporter records the transaction correctly in tax returns.

Step 11

Where eligible, the exporter follows the applicable sales-tax refund process.

This is the basic export compliance cycle.

29. Export Tax Compliance Checklist

Before exporting:

NTN/appropriate tax registration completed
Sales-tax registration assessed
Business registration completed
Bank/export arrangements established
Product PCT/HS classification checked
Export restrictions checked
Buyer verified
Contract prepared
Invoice format prepared
Payment terms agreed

For every shipment:

Purchase order
Commercial invoice
Packing list
Goods Declaration
Shipping document
Certificate of origin if required
Product certificates if required
Customs documentation
Bank/payment evidence

For tax compliance:

Export sales recorded separately
Input tax properly recorded
Export proceeds reconciled
Tax collected/deducted reconciled
Sales tax return reviewed
Income tax return reviewed
Refund claim supported
Records archived

30. The Exporter's "Four-Way Match"

For a strong compliance system, compare four records:

1. Commercial Record

Invoice

2. Customs Record

Goods Declaration

3. Logistics Record

Bill of Lading / AWB

4. Financial Record

Bank Receipt

If these four records tell the same story, your export file is much stronger.

31. What FBR Looks For in a Compliance Review

An exporter should be prepared to demonstrate:

What was exported?
Who was the buyer?
What was the value?
What was the product classification?
When was it exported?
Did the goods actually leave Pakistan?
Where is the customs declaration?
Where is the shipping evidence?
Where did the payment arrive?
How was the transaction recorded?
What input tax was claimed?
How was the refund calculated?
Was the income correctly declared?

FBR's January 2026 clarification specifically confirms that desk review of exporters' returns is part of its statutory tax-administration responsibilities. (Federal Board of Revenue)

32. Exporter Compliance Dashboard

An SME can maintain a simple dashboard:

Area	Status
NTN	✅
Sales Tax Registration	✅/Review
Bank Account	✅
Exporter Registration/Arrangements	✅
PCT Classification	Review
Customer Contract	✅
Commercial Invoice	✅
Packing List	✅
GD	✅
Shipping Document	✅
Bank Realization	Pending
Sales Tax Reconciliation	Pending
Income Tax Reconciliation	Pending
Refund Documentation	Pending

This is especially useful for businesses making multiple shipments every month.

33. Key Difference: Zero Rating vs Refund

These concepts should not be confused.

Zero rating

Concerns the tax rate applied to the qualifying supply.

Refund

Concerns recovery of eligible input tax under the applicable rules.

Therefore:

Zero-rated does not automatically mean an immediate cash refund.

The exporter must satisfy the refund requirements.

FBR provides a specific refund framework and states that registered manufacturer-cum-exporters and commercial exporters can claim refunds in specified zero-rated circumstances. (Federal Board of Revenue)

34. Exporters Should Monitor FBR Updates

Tax laws are not static.

For example, FBR's current resources already reflect:

Finance Act 2026 changes
Tax Year 2027 withholding-tax rate card
FY 2026–27 customs tariff
Updated income-tax legislation
Current export-related SROs

FBR's current withholding-tax page identifies the Tax Year 2027 rate card updated through 30 June 2026 under Finance Act 2026. (Federal Board of Revenue)

Therefore, exporters should avoid relying indefinitely on:

Old YouTube videos
Old consultant templates
Old Excel sheets
Old tax rates
Old FBR screenshots
Previous-year return settings

35. Practical Advice for New Pakistani Exporters

If you are an SME preparing to export for the first time, don't start with:

"How can I export?"

Start with:

Step 1

What exactly am I exporting?

Step 2

What is the correct PCT/HS classification?

Step 3

Is the product subject to any export restriction or special requirement?

Step 4

What registrations do I need?

Step 5

What is the applicable sales-tax treatment?

Step 6

What is the current income-tax treatment?

Step 7

What documents will my bank require?

Step 8

What documents will Customs require?

Step 9

How will I track my input tax?

Step 10

How will I reconcile the export proceeds?

This approach prevents many problems before they occur.

36. Final Export Tax Compliance Model

The complete system can be remembered as:

PRODUCT

↓

PCT/HS CLASSIFICATION

↓

BUYER & CONTRACT

↓

INVOICE

↓

INPUT & INVENTORY RECORDS

↓

CUSTOMS / GD

↓

SHIPMENT

↓

BANK REALIZATION

↓

ACCOUNTING

↓

SALES TAX RECONCILIATION

↓

INCOME TAX COMPLIANCE

↓

REFUND / ADJUSTMENT WHERE ELIGIBLE

↓

DOCUMENT RETENTION

That is the foundation of a properly managed export business.

37. Conclusion

Export taxation in Pakistan should not be viewed simply as a tax percentage deducted from a foreign payment.

It is a complete compliance ecosystem involving:

FBR + Customs + Banking + Sales Tax + Income Tax + Documentation + Accounting + Export Regulations.

For SMEs, the most important principle is documentation discipline.

An exporter should be able to connect:

Product → Invoice → GD → Shipment → Bank Receipt → Accounting → Tax Return

without unexplained differences.

The Finance Act 2024's change from the previous final-tax treatment for exporters to a minimum-tax framework makes this even more important. FBR's 2026 guidance confirms that exporters' returns need to reflect the changed legal framework correctly. (Federal Board of Revenue)

At the same time, exporters should understand that zero-rated exports are not the same as tax-free business activity. Zero-rating can allow eligible input-tax recovery/refund mechanisms, but those benefits depend on proper registration, documentation, reconciliation and compliance. (Federal Board of Revenue)

For a small Pakistani manufacturer or trader looking to enter international markets, the safest strategy is therefore:

Export professionally → document everything → reconcile everything → file correctly → monitor FBR updates.

Quick Reference — Export Taxation in Pakistan

Topic	Key Point
Income Tax	Exporter regime changed from final tax to minimum tax through Finance Act 2024
Export proceeds	Current collection framework should be checked under the applicable year
FY 2026–27	FBR states export-proceeds collection was rationalized to 1.25%
IT/ITeS exports	FBR states 0.25% concession extended through TY2029
Sales Tax	Qualifying exports fall within the zero-rating framework
Refund	Eligible input tax may be refundable subject to conditions
Customs	Product classification and current tariff must be checked
Documentation	Invoice, GD, shipping and bank records should reconcile
SMEs	Separate domestic and export accounting
Compliance	Current Finance Act/SROs should always be verified

FBR currently provides the authoritative sources for the Income Tax Ordinance, Customs Tariff, withholding-tax rate cards, sales-tax refund procedures and export-related SROs. (Federal Board of Revenue)

Suggested training-session

GCCI R&D Training Center — Understanding Taxes on Exports in Pakistan: FBR Rules, Zero-Rating, Refunds & Export Compliance

This would work particularly well as a GCCI R&D Training Center SME awareness article, because it teaches exporters not just what tax is charged, but how to build a compliant export transaction from purchase to bank realization.

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