Large scale exporters get $5.10/pound/W320, which is equal to Rs8200 according to current exchange rate. If we add 9.36% import duty, it becomes Rs8967. Import duty is zero under Advance Authorization scheme.
VAT exemption or refund is 5-5.5%. 8967 + 5.5% = 9460.
Then there is a small subsidy on exports and also some kind of import entitlements. Tin packing is also not necessary for kernel exports. If we add 4% for all these benefits and 2% for the interest benefit, the final figure is 9460 + 6% = 10027.6!
However, only basic customs duty is to be calculated for imports from most favored nations.