🇵🇰 Import Customs & Duties: Pakistan
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
18%
CIF value + duty + regulatory duty. Essential food (unprocessed food, dairy) exempt.
Clearance Time
3-14 days
typical processing
Note: High duties on many imported goods
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 10-20% + 3% regulatory duty (smartphones 10%+3% RD, laptops 10%, TVs 20%) | HS 85 |
| Clothing | 20% + 2% additional customs duty (finished garments 20%+2% ACD) | HS 61-62 |
| Footwear | 20% + regulatory duty (leather shoes 20%, sports shoes 20%+5% RD) | HS 64 |
| Food products | 0-20% (rice 10%, tea 11%, edible oil 3%, sugar 16%) | HS 01-24 |
| Machinery | 0-10% (industrial machinery 0-5%, agricultural 0%) | HS 84 |
| Cosmetics | 20% + regulatory duty (perfumes 20%+5% RD, skincare 20%) | HS 33 |
| Books | 0% | HS 49 |
| Toys | 10-20% (basic toys 10%, electronic toys 20%) | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
Federal Board of Revenue (FBR) manages customs via WeBOC (Web-Based One Customs) electronic system at weboc.gov.pk. Tariff rates 0-20% customs duty plus regulatory duty (RD) 0-35% and additional customs duty (ACD) 2-7%. Karachi Port and Port Qasim handle 60%+ of imports. Lahore and Islamabad airports for air cargo. Pakistan-China FTA provides preferential rates for Chinese goods.
What to Actually Expect
WeBOC electronic system is improving transparency but can be unpredictable. Physical inspection common, especially at Karachi port. Declared values closely scrutinized, undervaluation triggers reassessment. Regulatory duty can significantly increase total costs beyond the base customs rate. Express couriers (DHL, FedEx) provide most reliable service in major cities. Currency controls may delay commercial imports.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Import license via FBR registration mandatory. Restricted: alcohol (prohibited for Muslims, permits for non-Muslims), weapons, used clothing, used vehicles over 3 years old. Pharmaceuticals need DRAP (Drug Regulatory Authority of Pakistan) approval. Some items restricted for trade balance protection.
Certificate of Origin
Issued by FPCCI (Federation of Pakistan Chambers of Commerce and Industry) or local chambers. Form D for SAFTA (South Asian trade). GSP+ certificates for EU preferential access. Pakistan-China FTA certificates for Chinese goods.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Pakistan:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $10 | $11 | $21 |
| $100 | $20 | $22 | $42 |
| $200 | $40 | $43 | $83 |
| $500 | $100 | $108 | $208 |
| $1000 | $200 | $216 | $416 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Pakistan
Frequently Asked Questions
What is the duty-free threshold for Pakistan?
Pakistan has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Pakistan?
The VAT/tax rate on imports to Pakistan is 18%. VAT applies to: CIF value + duty + regulatory duty. Essential food (unprocessed food, dairy) exempt.
How long does customs clearance take in Pakistan?
Typical customs clearance in Pakistan takes 3-14 days. Express shipments usually clear faster.
What documents are needed to import into Pakistan?
To import into Pakistan, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Pakistan?
Pakistan prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.