List of tariffs in Pakistan

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This is a descriptive list of the various trade tariffs and customs duties which apply in Pakistan.

Import duty

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Custom duties are levied according to the rates given in the First Schedule, which includes:

  • Goods imported to Pakistan
  • Goods purchased in bond from one custom station to another
  • Goods brought from a foreign country to any customs station that are trans-shipped or transported without the payment of duty to another customs station.

Export duty

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Pakistan does not levy an export duty.

Regulatory duty

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The Federal Government can impose limitations or restrictions on regulatory duty on all or any of the imported or exported goods through a notification in the official Gazette. Such limitations or restrictions, according to the First Schedule,[1] should not exceed 100% of the goods value, as specified under Section 25-1B or Section 25-A. Such regulations are applicable from the day they are specified in the Gazette notification.

Additional customs duty

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The Federal Government can impose additional customs duty on imported goods specified in the First Schedule through a notification in the official Gazette. The additional customs duty should not exceed 35% of the goods value, as specified under Section 25-2A or Section 25A-2b.[2]

References

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