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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇵🇰 Pakistan

CUSTOMS AUTHORITYFederal Board of Revenue — Pakistan Customs
STANDARD VAT18%
DE MINIMIS (USD)US$35

De Minimis Threshold

THRESHOLD (USD)

US$35

LOCAL CURRENCY

10000 PKR

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Personal-import parcels under PKR 10,000 (≈USD 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%).

As of: 2023-08-15

VAT / GST on Imports

18%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Customs declaration via WeBOC for shipments above the personal allowance
02Original CNIC / passport for traveler clearance
03Provincial liquor permit (non-Muslim travelers carrying alcohol)
04DRAP permit for prescription medications above 90-day supply
05PTA Type Approval certificate for non-personal-quantity electronics

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • 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)
  • Religious materials in commercial quantities
  • Telecommunications equipment requires PTA approval

Prohibited Import Categories

  • Alcoholic beverages (for Muslim travelers; non-Muslims with provincial liquor permit can carry limited quantities)
  • Narcotic drugs and psychotropic substances
  • Pork products
  • Materials offensive to Islam (Anti-Terrorism Act prosecution risk)
  • Counterfeit branded goods
  • Indian-origin films and certain publications under specific bans

Special Notes

  • 01Customs Reform Programme has digitised most clearances via WeBOC (Web-Based One Customs); travelers can complete declarations on the FBR portal.
  • 02Returning Pakistani expats benefit from Transfer of Residence: USD 5,000 personal-effects allowance plus duty-free vehicle import after 2 years abroad.
  • 03Currency control: PKR export by residents capped at PKR 10,000 cash; foreign currency export limited to declared inbound amount.

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Pakistan.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog