Pakistan

Specific Information

Transfer of Residence (TR) facility: Pakistani nationals are eligible for TR if they have resided abroad for 2 or more years and their cumulative short visits to Pakistan during that period did not exceed 60 days. (The Additional Collector of Customs has discretion to condone stays up to 120 days if reasons are satisfactory.) Foreign nationals are eligible for TR if arriving for a posting of 2 or more years, evidenced by an employment letter.

Under TR, the following household goods are duty-free: old and used furniture, fixtures, crockery, cutlery, kitchen utensils, rugs, household linen, bedding, and general household goods in use. The following major electrical appliances are admitted at 50% of full duty and taxes under TR: one television set, one deep freezer, one refrigerator, one microwave oven, one cooking range, one washing machine, and one air conditioner. Professional tools and equipment valued up to USD 5,000 are also included, as are used medical or electro-medical equipment for registered Pakistani medical practitioners (subject to an internationally recognized inspection certificate).

Shipment must be booked at origin within 15 days of the consignee's arrival in Pakistan. The consignee's personal presence is required at Customs clearance.

For residents not eligible for TR: A gift allowance of up to USD 500 in goods is permitted duty-free on the first entry in a calendar year. Items of personal use (clothing, accessories, toilet articles, one electric iron, one hair dryer, one vacuum cleaner, one wall clock, one table lamp, decoration pieces in use) are also admitted free on first entry. All major electrical appliances are subject to full duty and taxes.

All customs duties are assessed on CIF (cost, insurance, and freight) value, determined by customs officials. Duty payments must be made in Pakistani Rupees from the consignee's account to a designated bank.

Do not include insurance documents or invoices showing the value of household goods with the shipment; this can trigger higher assessed duties.

Goods arriving by sea have 10 penalty-free days after vessel arrival before late-filing penalties apply under Section 82. After that, penalties of PKR 5,000 per day apply for the first 5 days, and PKR 10,000 per day thereafter, up to a maximum of PKR 100,000.

Port free storage: 6 days for diplomatic shipments. Demurrage on containerized and LCL shipments begins after 7 days from vessel arrival for standard shipments.

Approximate customs clearance time: 7-10 working days.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Original Bill of Lading or AWB, duly signed by consignee
• Goods Declaration Form
• Original passport and Certificate of Title
• Invoice of purchase showing engine number, model, and horsepower
• De-registration Certificate (for used vehicles)
• National Identity Card copy (Pakistani nationals); NICOP (dual nationals)
• Signatures on customs, shipping line, or airline authority letters

Specific Information

Vehicles imported under the Transfer of Residence scheme require transfer of foreign currency equivalent to the assessed customs duty and taxes through the banking channel into Pakistan, with proof of transfer.

Age restrictions: Sedan and coupe cars cannot be more than 36 months old. SUVs and motorbikes cannot be more than 60 months (5 years) old.

Duty rates by engine size (approximate, current as of August 2023 FIDI guide):

Up to 800 cc: approximately 107%; 801-1000 cc: approximately 114%; 1001-1500 cc: approximately 126%; 1501-1800 cc: approximately 153%. Hybrid vehicles follow the same brackets. These rates are subject to change; confirm with the destination agent prior to shipping.

Diplomats are exempt from duty and taxes and from vehicle age restrictions, on the basis of a Tax Exemption Certificate from the Ministry of Foreign Affairs (obtained by the embassy). Expatriates and privileged persons may similarly be exempt via a Tax Exemption Certificate from the Ministry of Economic Affairs Division (EAD), obtained by the employer, NGO, or project. Note that GST, sales tax, and excise duty remain payable even for exempt importers.

Pets

• Health and vaccination certificates issued by the relevant authority in the country of origin
• Quarantine certificate / veterinary health certificate issued by the Government of Pakistan
• Pet passport
• Original passport of the owner
• Air Waybill (for cargo shipments)
• Authority letter from the passenger/owner in favour of the clearing agent
• Copy of CNIC (Pakistani nationals); NICOP (dual nationals)

Pets may be transported as accompanied baggage, as unaccompanied baggage, or as air cargo. For air cargo, prior release for immediate clearance must be arranged at least 48 hours before the flight arrives, by submitting the AWB, health and quarantine certificates, and copies of passports to the Animal Quarantine Department.

Pet clearance takes 1-2 days when all documents are in order. Import is subject to quarantine requirements of the Animal Quarantine Department, Ministry of National Food Security and Research.