Pakistan Import & Export Toolkit

Pakistan is a major textile and rice exporter with a complex import duty structure. This hub covers LC cost in PKR/USD, the CD+RD+ACD+ST stack and FBR / WeBOC clearance.

Currency

PKR (Pakistani Rupee)

Sales Tax (ST)

18% standard

Charged on CIF + CD + ACD + RD. Withholding Income Tax also applies at 5.5%-12% on import stage.

Duty regime

Customs Duty (CD) + Additional Customs Duty (ACD, 2%-7%) + Regulatory Duty (RD, on selected items) + Sales Tax (ST) + Withholding Income Tax. Preferential rates under SAFTA, China-Pakistan FTA (Phase-II), Pakistan-Malaysia FTA.

Regulatory deep-dive

Pakistan import & export regulations →

Pakistan import/export rules: Pakistan Customs, WeBOC filing, SBP FX policy, IPO/EPO licences, PSQCA standards.

Authorities · Licensing · Sanctions

Also see compare Pakistan vs other markets →

Free calculators for Pakistan trade

LC Cost Calculator →

All-in bank charges on a Letter of Credit.

Usance LC Interest →

Deferred payment cost with correct ACT/360 or ACT/365 basis.

Import Duty & Tax →

Duty, VAT/GST and landed cost per HS code.

Landed Cost by HS & Country →

Interactive duty + VAT/GST + Incoterm split for this destination.

CIF ↔ FOB Converter →

Convert between CIF, FOB and landed cost.

HS Code Lookup →

Search harmonised classification codes.

CBM & Container →

Volume, weight and container utilisation.

Incoterms 2020 Visualiser →

Cost, risk and document split across all 11 rules.

Multi-Currency Invoice →

FX spread and cross-currency invoice value.

Major ports & gateways

· Karachi Port
· Port Qasim
· Gwadar (developing under CPEC)

Key trading partners· 6 linked toolkits

Top exports

· Textiles & cotton fabric
· Ready-made garments
· Rice (basmati)
· Leather goods
· Surgical instruments
· Sports goods
· Cement

Top imports

· Crude petroleum & petroleum products
· Palm oil
· Machinery
· Iron & steel
· Chemicals
· Vehicles
· Pulses

Trade finance in Pakistan

· PKR LC usance uses ACT/365. USD LCs use ACT/360.
· State Bank of Pakistan imposes strict LC opening controls - importers need adequate FX cover and often prior SBP approval for large LCs.
· EFS (Export Finance Scheme) and LTFF provide subsidised working capital to exporters at concessional rates.

Customs & duty in Pakistan

· Pakistan uses 8-digit HS. WeBOC is the electronic clearance system operated by FBR / Pakistan Customs.
· Certificate of Origin required for preferential duty. China-Pakistan FTA CoO gives 0% on 75% of tariff lines.

Incoterms 2020 practice in Pakistan

· CFR / CIF Karachi is the dominant import term. FOB Karachi for exports.

HS commodity guides for Pakistan

Classification, duty and worked landed-cost examples for the commodity families most active on Pakistan's trade lanes.

HS 61 & 62Consumer goods

HS Code for Textiles & Apparel (Chapters 61 and 62) into Pakistan →

HS 84Industrial

HS Code for Industrial Machinery (Chapter 84) into Pakistan →

HS 72Metals

HS Code for Iron & Steel (Chapter 72) into Pakistan →

HS 1006Agricultural

HS Code for Rice (HS 1006) into Pakistan →

HS 2709Energy

HS Code for Crude Oil (HS 2709) into Pakistan →

HS 15Agricultural

HS Code for Edible Oils (Chapter 15) into Pakistan →

HS 2710Energy

HS Code for Petroleum Products (HS 2710) into Pakistan →

HS 85Electronics

HS Code for Electronics (Chapter 85) into Pakistan →

Pakistan's key trading partners

United Arab Emirates toolkit →

VAT · 5% standard

China toolkit →

Import VAT · 13% standard, 9% reduced, 6% services

United States toolkit →

No federal VAT / GST · 0% federal

United Kingdom toolkit →

VAT · 20% standard, 5% reduced, 0% zero-rated

Germany toolkit →

VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced

Saudi Arabia toolkit →

VAT · 15% standard (from July 2020)

Frequently asked questions

What is WeBOC?

Web-Based One Customs - Pakistan's electronic single-window clearance system used by FBR / Pakistan Customs for all import, export and transit declarations.