Pakistanูพุงฺฉุณุชุงู
Overview
Pakistan's customs administration is the Federal Board of Revenue (FBR) Customs, the federal tax and customs authority. FBR Customs operates at all Pakistani international airports (Karachi KHI, Lahore LHE, Islamabad ISB, Peshawar PEW), the deep-sea ports of Karachi and Port Qasim, the Gwadar deepwater port (China-Pakistan Economic Corridor gateway), and the land border crossings with Afghanistan (Torkham, Chaman), Iran (Taftan), India (Wagah), and China (Khunjerab Pass).
Arriving travellers complete the Pakistan Customs Baggage Declaration at airport kiosks. The personal allowance for adult residents is goods up to USD 500 or PKR 100,000, 1 litre of alcohol (non-Muslim adult residents only), and 200 cigarettes. Pakistan's customs regime distinguishes strictly between Muslim and non-Muslim for alcohol allowances.
Foreign nationals require the Pakistan Online Visa obtained through the NADRA visa portal before travel; visa-on-arrival is available for a limited set of nationalities.
For commercial imports, FBR operates WeBOC (Web-Based One Customs), the electronic clearance platform integrated with the Pakistan Single Window (PSW) for OGA filings. Importers file the Goods Declaration through WeBOC and pay duties and taxes.
Pakistan's import-duty structure applies MFN per the Pakistan Customs Tariff (typically 0-30% with additional 5-40% Regulatory Duty on many items), General Sales Tax (GST) of 18% (raised from 17% in July 2023), Advance Income Tax withholding on commercial imports, and Federal Excise Duty on selected luxuries. Additional Sales Tax of 3% applies to commercial imports without valid Sales Tax registration.
Tariff policy applies preferential rates under: SAFTA (South Asian Free Trade Area), Pakistan-China FTA (Phase II operational since 2019), Pakistan-Sri Lanka FTA, Pakistan-Malaysia CETA, Pakistan-Turkey Preferential Trade Agreement, Pakistan-Iran PTA, and Pakistan-Indonesia PTA.
For courier and ecommerce imports, Pakistan applies de minimis for personal parcels at a modest threshold (approximately USD 200), with above-threshold parcels attracting GST and duty per the tariff.
Some product categories require additional clearance. DRAP (Drug Regulatory Authority of Pakistan) regulates pharmaceuticals and medical devices. PSQCA (Pakistan Standards and Quality Control Authority) issues conformity certification for regulated consumer goods. PSA (Plant Protection Agency) handles plant SPS controls. PFA (Pakistan Food Authority) at provincial level handles food. PTA (Pakistan Telecommunication Authority) type-approves radio equipment.
Pakistan applies elevated scrutiny on several categories: - Used vehicles โ subject to strict age limits (typically 3 years for non-commercial); many imports require an SRO exemption. - Alcohol โ regulated for the non-Muslim minority through specific licensing. - Pork products โ restricted for the Muslim-majority retail market. - Cultural property โ export of antiquities is prohibited; Pakistan enforces cultural-property protection. - Drugs and narcotics โ severe penalties. - Political publications critical of state institutions โ occasionally reviewed.
Currency declarations are required above USD 10,000 equivalent on entry or exit. Pakistani residents face significant foreign-exchange controls administered by the State Bank.
Postal-import handling is via Pakistan Post. Above the de minimis, GST and duty are collected on delivery.
Prescription-medication carriage follows a personal-use framework: prescribed medication accompanied by the prescription is generally accepted for personal-use quantities; controlled drugs require DRAP advance authorisation.
Recent regulatory changes include the continuing rollout of Pakistan Single Window enhancements, the operationalisation of CPEC (China-Pakistan Economic Corridor) trade-facilitation arrangements through Gwadar, the GST rate increase to 18% (2023), continued reform of WeBOC for AEO traders, and ongoing tariff-liberalisation dialogue with the EU under GSP+ conditionalities.
For authoritative current rules, travellers and importers should consult www.fbr.gov.pk and visa.nadra.gov.pk.
Duty-free allowances (arriving travelers)
| Category | Allowance |
|---|---|
| Alcohol | 0L |
| Cigarettes | 200 |
| Personal goods value | US$500 |
| Alcohol prohibited for Muslim travelers; non-Muslim travelers may bring 5 litres if declared and licensed at destination. Tobacco: 200 cigarettes / 50 cigars. Personal goods up to PKR 50,000 (โUSD 175). Higher allowance for returning expat residents under the Transfer of Residence facility. | |
De minimis import threshold
US$35
10000 PKR
2023-08-15
Personal-import parcels under PKR 10,000 (โUSD 35) duty-free; above attracts customs + 18% Sales Tax + Income Tax. Pakistan operates outside the WTO ITA so consumer electronics attract higher duty (10-30%).
Cash declaration
US$10000
USD
Arrival formalities
PKR โ Pakistani rupee
Pakistan Customs Form (Personal Effects Declaration)
- Pakistan Online Visa โ all foreign visitors
- Commercial invoice
- Packing list
- Bill of lading or Air Waybill
- Country of origin declaration (or Certificate of Origin for FTA preferential entries)
- Goods Declaration via WeBOC Single Window
- PSQCA conformity (regulated products)
Restricted categories
- RESTRICTEDFirearms / ammunition (Provincial Home Department permit)
- RESTRICTEDPharmaceuticals (Drug Regulatory Authority of Pakistan permit for personal imports above 90-day supply)
- RESTRICTEDCurrency over USD 10,000 (declaration required)
- RESTRICTEDReligious materials in commercial quantities
- RESTRICTEDTelecommunications equipment requires PTA approval
Prohibited categories
- PROHIBITEDAlcoholic beverages (for Muslim travelers; non-Muslims with provincial liquor permit can carry limited quantities)
- PROHIBITEDNarcotic drugs and psychotropic substances
- PROHIBITEDPork products
- PROHIBITEDMaterials offensive to Islam (Anti-Terrorism Act prosecution risk)
- PROHIBITEDCounterfeit branded goods
- PROHIBITEDIndian-origin films and certain publications under specific bans
Special notes
- Customs Reform Programme has digitised most clearances via WeBOC (Web-Based One Customs); travelers can complete declarations on the FBR portal.
- Returning Pakistani expats benefit from Transfer of Residence: USD 5,000 personal-effects allowance plus duty-free vehicle import after 2 years abroad.
- Currency control: PKR export by residents capped at PKR 10,000 cash; foreign currency export limited to declared inbound amount.
Import documentation
- โCustoms declaration via WeBOC for shipments above the personal allowance
- โOriginal CNIC / passport for traveler clearance
- โProvincial liquor permit (non-Muslim travelers carrying alcohol)
- โDRAP permit for prescription medications above 90-day supply
- โPTA Type Approval certificate for non-personal-quantity electronics
Posting restrictions
Pakistan Post and FBR Customs handle inbound parcels at Karachi, Islamabad, and Lahore IMCs. Personal-import parcels under PKR 10,000 clear duty-free; above this, 10-30% customs duty + 18% Sales Tax + 6% Income Tax (advance) applies. Strictly prohibited: alcohol (Muslim recipients), pork products, materials offensive to Islam, narcotics, counterfeit goods. Telecommunications equipment requires PTA pre-approval before customs release. Personal gift parcels from family abroad clear under the Transfer of Residence regime when the contents are clearly described.
Top documented rules
10 of 20- PROHIBITEDCBD OilCBD Oil is generally prohibited for travelers entering Pakistan.
- PROHIBITEDCannabis SeedsCannabis Seeds is generally prohibited for travelers entering Pakistan.
- PROHIBITEDFirearmsFirearms is generally prohibited for travelers entering Pakistan.
- PROHIBITEDPepper SprayPepper Spray is generally prohibited for travelers entering Pakistan.
- PROHIBITEDPocket KnifePocket Knife is generally prohibited for travelers entering Pakistan.
- RESTRICTEDVape / E-CigaretteVape / E-Cigarette is restricted for travelers entering Pakistan; declare above the personal allowance.
- RESTRICTEDAlcohol / SpiritsAlcohol / Spirits is restricted for travelers entering Pakistan; declare above the personal allowance.
- RESTRICTEDTobacco CigarettesTobacco Cigarettes is restricted for travelers entering Pakistan; declare above the personal allowance.
- RESTRICTEDCash / CurrencyCash / Currency is restricted for travelers entering Pakistan; declare above the personal allowance.
- RESTRICTEDCodeine (Medication)Codeine (Medication) is restricted for travelers entering Pakistan; declare above the personal allowance.
Active Free Trade Agreements
Airports
- KHIJinnah International Airport (Karachi)
- ISBIslamabad International Airport
- LHEAllama Iqbal International Airport (Lahore)
Land borders
Leaving Pakistan
Cotton, rice, leather, and surgical instruments are major exports โ personal-quantity carriage is unrestricted. Cultural property (over 50 years old) requires Department of Archaeology permit. Currency export limited to declared inbound amount.
- Pre-1947 antiquities without permit
- Cultural property
- Foreign currency over inbound declaration
Pre-arrival apps
FBR Single Window
Pre-arrival declarations and duty payment
Official site
Regulatory timeline
- Pakistan-Afghanistan Transit Trade Agreement renewed; transit goods through Pakistan to Afghanistan continue under the 2010 framework. commerce.gov.pk
- FBR raises personal-import duty-free threshold from PKR 5,000 to PKR 10,000. fbr.gov.pk
Known scams
- Touts at Karachi and Islamabad airports offering 'expedited customs clearance' for cash. Always use the official FBR Single Window or accredited clearing agents. fbr.gov.pk
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Top item rules for Pakistan
Source: rules indexed for Pakistan. See full rule list under the relevant traveling, posting, and importing hubs.
Frequently asked questions
How much alcohol can I bring into Pakistan duty-free?
Travellers arriving in Pakistan may bring 0 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Alcohol prohibited for Muslim travelers; non-Muslim travelers may bring 5 litres if declared and licensed at destination. Tobacco: 200 cigarettes / 50 cigars. Personal goods up to PKR 50,000 (โUSD 175). Higher allowance for returning expat residents under the Transfer of Residence facility.
How many cigarettes can I bring into Pakistan?
200 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.
Do I need to declare cash entering Pakistan?
Yes. Cash and equivalent bearer instruments above USD 10000 (USD) must be declared on arrival.
What is Pakistan's de minimis import threshold?
10000 PKR (~USD 35). Personal-import parcels under PKR 10,000 (โUSD 35) duty-free; above attracts customs + 18% Sales Tax + Income Tax. Pakistan operates outside the WTO ITA so consumer electronics attract higher duty (10-30%).
Is VAT or GST charged on imports into Pakistan?
GST (Sales Tax) 18% standard (raised from 17% July 2023). Plus federal excise duties on selected luxuries and customs duty per Pakistan Customs Tariff. Additional Sales Tax 3% on commercial imports without National Sales Tax registration.
Can I bring prescription medication into Pakistan?
Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with Federal Board of Revenue โ Pakistan Customs for your specific medicine.
Can I send gifts by post to Pakistan?
Gifts are accepted by post but are still subject to Pakistan's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 โ undervaluation is treated as fraud.
What documents do I need to import commercially into Pakistan?
A customs declaration filed with Federal Board of Revenue โ Pakistan Customs, a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.
What happens at Pakistan's red and green channels?
The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.
What items are prohibited in Pakistan?
Alcoholic beverages (for Muslim travelers; non-Muslims with provincial liquor permit can carry limited quantities); Narcotic drugs and psychotropic substances; Pork products. See the full prohibited list on this page.
What items are restricted into Pakistan?
Firearms / ammunition (Provincial Home Department permit); Pharmaceuticals (Drug Regulatory Authority of Pakistan permit for personal imports above 90-day supply); Currency over USD 10,000 (declaration required). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.
How do I declare goods on arrival in Pakistan?
Use the red channel at the airport. Most ports of entry into Pakistan accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.
Can I bring food into Pakistan?
Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with Federal Board of Revenue โ Pakistan Customs's agricultural / biosecurity authority before bringing food.
Can I bring vape devices or e-cigarettes into Pakistan?
Vape rules are changing fast worldwide; Pakistan may have specific restrictions, age limits, or outright bans. Verify on the current Federal Board of Revenue โ Pakistan Customs guidance before travel โ bans have grown markedly since 2023.
Can I bring medicines containing controlled substances into Pakistan?
Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact Pakistan's health authority before travel.
Are duty-free purchases on arrival counted in my allowance?
Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.
What happens if a parcel arrives over Pakistan's de minimis?
Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.
Can I refuse to pay duties and return a parcel?
Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter Pakistan.
How long does customs clearance take in Pakistan?
Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.
Who do I contact if my parcel is held by Pakistan customs?
Your carrier (DHL, FedEx, UPS, postal operator) is the first contact โ they handle clearance on your behalf. If you need to deal directly with the authority, contact Federal Board of Revenue โ Pakistan Customs via the contact route on their official site.
What are common customs scams to watch for in Pakistan?
Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.
Verify against Federal Board of Revenue โ Pakistan Customs before acting on any answer. Customs rules change frequently.
More for Pakistan
Top inbound origins
Countries whose travelers most often arrive at Pakistan.