
Use Pakistan's most accurate Import Duty Calculator. Calculate customs duty, sales tax & regulatory duty on cars, mobiles, electronics & more. FBR 2026 rates.
FBR-aligned estimate — enter CIF value in PKR
| Charge | Amount (PKR) |
|---|---|
| Customs Duty (CD) | PKR 56,000 |
| Additional Customs Duty (ACD) | PKR 5,600 |
| Regulatory Duty (RD) | PKR 28,000 |
| Sales Tax (ST) | PKR 66,528 |
| Advance Income Tax (AIT 5.5%) | PKR 23,987 |
| Withholding Tax (WHT) | PKR 15,400 |
| Total Tax Payable | PKR 195,515 |
| Total Landing Cost | PKR 475,515 |
*Indicative estimate only. Actual duty depends on PCT/HS code, applicable SROs, and FBR assessment at clearance.
Importing goods into Pakistan involves navigating one of the region's most layered tax structures. Whether you are a business owner importing raw materials, an overseas Pakistani bringing back a vehicle, or a traveler carrying electronics, understanding exactly what you owe before your shipment arrives is not just useful — it is financially critical.
The Pakistan Import Duty Calculator on this page is designed to give you a precise, FBR-aligned estimate of every import charge applicable to your goods. From customs duty and sales tax to regulatory duty, additional customs duty, and advance income tax — our calculator covers every levy that Pakistan Customs and the Federal Board of Revenue (FBR) apply at the import stage.
Pakistan's import duty structure is governed by the Customs Act 1969, the Sales Tax Act 1990, the Income Tax Ordinance 2001, and scores of Statutory Regulatory Orders (SROs) issued annually by FBR. As of 2026, the standard customs duty rates range from 0% to 100%+ depending on product category, and total effective tax rates on some goods — particularly vehicles and luxury electronics — can exceed 300% of the product's original price.
This is why accurate duty calculation before shipment is not optional. Underestimating your customs liability can freeze your cargo at port, trigger penalty proceedings, and turn a profitable import into a financial disaster. Our tool is built to prevent exactly that.
At Best International Movers, we have successfully handled customs clearance for thousands of shipments across Pakistan's major ports — Karachi, Port Qasim, Islamabad Dry Port, and Lahore. Our licensed clearing agents understand FBR tariff schedules, classification disputes, valuation methodologies, and SRO exemptions — knowledge we have distilled into this free, comprehensive resource. For professional clearance, see our customs clearance agency in Pakistan.
Use the calculator above to get your estimate instantly. Scroll down to understand exactly how every figure is calculated, what each charge means, and how you can legally minimize your import costs.
Import duty in Pakistan is a government-mandated tax levied on goods brought into the country from abroad. It is administered by Pakistan Customs, a department operating under the Federal Board of Revenue (FBR), and is the primary mechanism through which the government regulates foreign trade, protects domestic industries, and generates revenue.
Under the Customs Act 1969, all goods crossing Pakistan's borders — whether by sea, air, or land — are subject to assessment and clearance by customs authorities. The importer or their authorized customs clearing agent must file a Goods Declaration (GD) through the WEBOC (Web Based One Customs) system, declaring the nature, quantity, origin, and value of the goods.
The basis for calculating import duty in Pakistan is the CIF (Cost, Insurance, and Freight) value — meaning the price of the goods, plus shipping costs, plus insurance, all converted to Pakistani Rupees at the prevailing exchange rate at the time of import.
Expert Tip: The specific rates applicable to your product are determined by its PCT (Pakistan Customs Tariff) code — an 8-digit HS code that classifies every importable good. Correct PCT classification is the single most important factor in accurate duty calculation.
Our Pakistan Import Duty Calculator is built around the same methodology used by FBR-registered customs agents when filing Goods Declarations through WEBOC. For end-to-end shipment support, explore our cargo services Pakistan.
CIF = (Cost + Freight + Insurance) × SBP Exchange Rate
CD = CIF Value × CD Rate
ACD = CIF Value × ACD Rate (1%–7%)
RD = CIF Value × RD Rate
ST = (CIF + CD + ACD + RD) × 18%
AIT = (CIF + CD + ACD + RD + ST) × AIT Rate
WHT = CIF Value × WHT Rate
Total Payable = CD + ACD + RD + ST + AIT + WHT
| Charge | Rate | Amount (PKR) |
|---|---|---|
| CIF Value | — | 280,000 |
| Customs Duty (CD) | 20% | 56,000 |
| Additional Customs Duty (ACD) | 2% | 5,600 |
| Regulatory Duty (RD) | 10% | 28,000 |
| Sales Tax (ST) | 18% | 66,528 |
| Advance Income Tax (AIT) | 5.5% | 24,579 |
| Withholding Tax (WHT) | 5.5% | 15,400 |
| Total Tax Payable | 196,107 | |
| Total Landing Cost | 476,107 |
A product invoiced at USD 1,000 can cost nearly PKR 476,000 once landed in Pakistan — 70% more than the product value alone.
| Duty Slab | Products |
|---|---|
| 0% | Essential raw materials, agricultural inputs, IT equipment (select) |
| 3% | Industrial inputs and machinery |
| 11% | Semi-finished goods |
| 16% | Intermediate goods |
| 20–25% | Finished consumer goods |
| 30–100%+ | Luxury goods, vehicles, tobacco, alcohol |
Levied under the Sales Tax Act 1990 at 18% of the value inclusive of customs duty. Certain goods attract higher rates — tobacco 100%+, luxury goods additional 3–5% surcharge.
| Category | ACD Rate |
|---|---|
| Raw materials | 1% |
| Semi-finished goods | 2% |
| Finished goods | 4%–7% |
Imposed under Section 18(3) of the Customs Act 1969 via SROs. As of 2026, RD applies to luxury goods, consumer electronics (10%–90%), food items, cosmetics, and select textiles. Rates can change within a single budget year.
Collected under Section 148 of the Income Tax Ordinance 2001: 5.5% for Active Taxpayer List (ATL) registered importers; 8% for unregistered.
Vehicle imports are among the most heavily taxed categories in Pakistan's customs framework. Pakistan allows vehicle imports under Commercial Import, Baggage Rules, Transfer of Residence (TR), and Gift Scheme. For detailed guidance, see our vehicle import guide Pakistan.

| Engine Capacity | Customs Duty | Regulatory Duty | Sales Tax | AIT | Approx. Total Tax |
|---|---|---|---|---|---|
| Up to 800cc | 50% | 15% | 18% | 5.5% | ~110%–130% |
| 801cc – 1000cc | 65% | 20% | 18% | 5.5% | ~130%–155% |
| 1001cc – 1300cc | 100% | 25% | 18% | 5.5% | ~175%–200% |
| 1301cc – 1500cc | 125% | 30% | 18% | 5.5% | ~205%–235% |
| 1501cc – 1800cc | 150% | 35% | 18% | 5.5% | ~240%–270% |
| 1801cc – 2000cc | 200% | 40% | 18% | 5.5% | ~300%–330% |
| 2001cc – 3000cc | 225% | 45% | 18% | 5.5% | ~330%–360% |
| Above 3000cc | 250% | 50% | 18% | 5.5% | ~360%+ |
| Vehicle Type | Customs Duty | Sales Tax | Other Levies |
|---|---|---|---|
| EV (up to 50 kWh battery) | 1%–25% | 1%–17% | Reduced AIT |
| EV (above 50 kWh) | 25%–50% | 17% | Standard AIT |
| Electric 2-wheelers/3-wheelers | 1% | 1% | Minimal |
Auction Sheet Price in Japan: JPY 800,000 ≈ USD 5,400 ≈ PKR 1,512,000 | Freight: PKR 180,000 | Insurance: PKR 15,120 | CIF Value: PKR 1,707,120
| Charge | Rate | Amount (PKR) |
|---|---|---|
| Customs Duty | 150% | 2,560,680 |
| Regulatory Duty | 35% | 597,492 |
| Additional Customs Duty | 4% | 68,285 |
| Sales Tax (18%) | on CIF+CD+RD+ACD | 893,601 |
| Advance Income Tax | 5.5% | 273,669 |
| Total Tax Payable | 4,393,727 | |
| Total Landing Cost | ~PKR 6.1 million |
A car bought in Japan for PKR 1.5 million lands in Pakistan at PKR 6.1 million for commercial imports.

| Product Category | PCT Heading | CD | ST | RD | AIT | Total Effective Rate |
|---|---|---|---|---|---|---|
| Laptops / Notebooks | 8471 | 0% | 17%–18% | 0% | 5.5% | ~23% |
| Desktop Computers | 8471 | 0% | 17%–18% | 0% | 5.5% | ~23% |
| Computer Monitors | 8528 | 5% | 18% | 5% | 5.5% | ~35% |
| Printers | 8443 | 5%–11% | 18% | 0% | 5.5% | ~30%–36% |
| Tablets | 8471 | 0%–5% | 17%–18% | 0%–10% | 5.5% | ~23%–40% |
| Smart TVs (≤32 inch) | 8528 | 15% | 18% | 25% | 5.5% | ~70% |
| Smart TVs (>32 inch) | 8528 | 25% | 18% | 40% | 5.5% | ~100%+ |
| Refrigerators | 8418 | 20%–25% | 18% | 15%–25% | 5.5% | ~65%–80% |
| Air Conditioners | 8415 | 20%–25% | 18% | 15%–30% | 5.5% | ~65%–85% |
| Cameras (DSLR) | 9006 | 20% | 18% | 10% | 5.5% | ~60% |
| Gaming Consoles | 9504 | 20%–25% | 18% | 20%–35% | 5.5% | ~70%–90% |
All mobile phones brought into Pakistan must be registered with PTA under the DIRBS system.
| Phone Value (USD) | Fixed Duty (PKR) |
|---|---|
| Up to $30 | PKR 300 |
| $30 – $100 | PKR 3,000 |
| $100 – $200 | PKR 12,500 |
| $200 – $350 | PKR 15,000 |
| $350 – $500 | PKR 22,000 |
| $500 – $700 | PKR 30,000 |
| Above $700 | PKR 37,000 |
Commercial imports attract 20% CD + 4% ACD + 10%–25% RD + 18% ST + AIT + WHT (~65%–90% of CIF).
Total effective tax burden: ~22%–26% of CIF value.
| Charge | Rate | Amount (PKR) |
|---|---|---|
| Customs Duty | 0% | 0 |
| Regulatory Duty | 0% | 0 |
| Sales Tax | 18% | 27,000 |
| Advance Income Tax | 5.5% | 9,765 |
| Total Tax | 36,765 | |
| Total Landing Cost | 186,765 |
The Federal Board of Revenue (FBR) governs every aspect of the import process through the Customs Act 1969, Sales Tax Act 1990, Income Tax Ordinance 2001, Import Policy Order, and SROs.
Based on the WTO Customs Valuation Agreement (Section 25, Customs Act). Pakistan Customs may override declared transaction value for under-invoicing, related-party transactions, or when National Minimum Values (NMVs) apply.
For professional WEBOC filing, see our customs clearance Islamabad services.
| Tax / Charge | Legal Basis | Calculated On | Rate |
|---|---|---|---|
| Customs Duty (CD) | Customs Act 1969, First Schedule | CIF Value | 0%–100%+ |
| Sales Tax (ST) | Sales Tax Act 1990 | CIF + CD + ACD + RD | 18% (standard) |
| Additional Customs Duty (ACD) | SRO 655(I)/2006 | CIF Value | 1%–7% |
| Regulatory Duty (RD) | Section 18(3) Customs Act | CIF Value | 5%–90% |
| Advance Income Tax (AIT) | Section 148 ITO 2001 | Import Value incl. duties | 5.5% (ATL) / 8% (non-ATL) |
| Withholding Tax (WHT) | Income Tax Ordinance | CIF Value | 5.5%–8% |
| Anti-Dumping Duty (ADD) | Anti-Dumping Duties Act 2015 | CIF Value | Variable per case |
| Countervailing Duty (CVD) | Trade Remedies | CIF Value | Variable per case |
| Federal Excise Duty (FED) | Federal Excise Act 2005 | Specific goods only | Variable |
| PTA Levy (Mobile Phones) | PTA/FBR SRO | Per handset value slab | Fixed PKR amount |
| Charge | Approximate Cost |
|---|---|
| Port Demurrage (per day after free period) | PKR 3,000–15,000 per container |
| Karachi Port Trust (KPT) wharfage | 0.125% of CIF |
| Customs Agent Fees | PKR 5,000–50,000 depending on shipment |
| Examination Fee | PKR 2,000–10,000 |
| Container Scanning Fee | PKR 1,500–5,000 |
| Document Verification Fee | PKR 500–2,000 |
Leverage FTAs (Pak-China, Pak-Malaysia, SAFTA) with valid Certificate of Origin
Use Transfer of Residence or Baggage Rules where eligible (2+ years abroad)
Manufacturing bonds and Export Facilitation Scheme for exporters
Correct PCT classification with expert agent guidance
Maintain ATL status to reduce AIT from 8% to 5.5%
| Agreement | Partner | Benefit |
|---|---|---|
| Pak-China FTA Phase II | China | 0%–5% duty on thousands of goods |
| Pak-Malaysia FTA | Malaysia | Reduced rates on select goods |
| SAFTA | South Asian countries | Preferential rates |
| GSP+ (EU) | Mostly for exports, but benefits supply chains | — |
For shipment-specific strategies, explore our logistics services Pakistan or shipping companies in Pakistan.
Port demurrage PKR 5,000–20,000/day, penalties up to 5× evaded duty under Section 156, possible confiscation.
Duty refunds take 6–18 months; sales tax refunds via FASTER are faster but still require documentation.
FBR post-clearance audits can trigger reassessment, penalties, and prosecution for incorrect values or classifications.
Repeated disputes can remove WEBOC trusted trader status and increase Red Channel examinations.
Calculating duty is just the first step. Best International Movers provides FBR-licensed customs clearing at all major ports — vehicle imports, commercial cargo, personal effects, TR and Baggage schemes.
Fill out the form and our team will get back to you within 24 hours.
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