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Import duty & taxes when importing into Pakistan

Overview

Import duty and taxes are due when importing goods into Pakistan whether by a private individual or a commercial entity.  The valuation method is CIF (Cost, Insurance and Freight), which means that the import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight, and the cost of insurance.  However, import duty can also be charged per unit of measure.  In addition to duty, imports are subject to sales tax (VAT), excise on some products, and import regulatory duty.

Duty Rates

Duty rates in Pakistan vary from 0% to 100%, with an average duty rate of 20.67%.  Some goods can be imported free of duty (e.g. laptops and other electronic products).              

Sales Tax

Imports into Pakistan are not subject to sales tax by default.  Only certain products, like cosmetics or food supplements, are subject to GST when imported into Pakistan.  When applicable, the standard GST rate is 17% and the reduced rate is 5%, calculated on the sum of the CIF value, duty, import regulatory duty, and excise.

Minimum thresholds

There is no minimum threshold for imports in Pakistan, i.e. import duty and taxes are always applicable on imports regardless of their value.

Other taxes and custom fees

  • Excise duty is applicable on some goods such as alcohol and tobacco products.  It can be applied ad valorem calculated on the sum of the CIF value and applicable duty, or it can be specific, i.e. charged per unit of measure.  
  • Import regulatory duty is charged on some products at a rate between 5% and 50% calculated on the CIF value.

Local Customs office and contacts

More information on import declaration procedures and import restrictions can be found at the Pakistani Customs website.