how to export 48khz in cubase ??

working on project for video, cubase is set to 48khx since audii files were recorded by vidio guys in 48khz.
when i export mp3 from cubase, no matter if i set 48 or 44.1 the exported audio still plays pitched higher.

Are you sure it’s the audio file that’s at the wrong sample rate? Could your playback device be set to the wrong sample rate? If you’re exporting to MP3, whatever software you’re using to playback should tell you what the file’s sample rate is.