FBR Customs Duty Guide 2026

    Pakistan Import Duty Calculator — Calculate Customs Duty, Sales Tax & All Import Charges (2026 Updated)

    Pakistan Import Duty Calculator 2026 – FBR Customs

    Use Pakistan's most accurate Import Duty Calculator. Calculate customs duty, sales tax & regulatory duty on cars, mobiles, electronics & more. FBR 2026 rates.

    Pakistan Import Duty Calculator

    FBR-aligned estimate — enter CIF value in PKR

    ChargeAmount (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 PayablePKR 195,515
    Total Landing CostPKR 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.

    What Is Import Duty in Pakistan?

    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.

    • Customs Duty (CD) — the primary tariff, ranging from 0% to 100%
    • Sales Tax (ST) — applied at 18% on the dutiable value
    • Additional Customs Duty (ACD) — 1% to 7% depending on product category
    • Regulatory Duty (RD) — variable, imposed via SRO on specific goods
    • Advance Income Tax (AIT) — collected under Section 148 of Income Tax Ordinance
    • Withholding Tax (WHT) — 5.5% for registered, 8% for unregistered importers

    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.

    How the Pakistan Import Duty Calculator Works

    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.

    Step 1

    Determine CIF Value

    CIF = (Cost + Freight + Insurance) × SBP Exchange Rate

    Step 2

    Apply Customs Duty

    CD = CIF Value × CD Rate

    Step 3

    Calculate ACD

    ACD = CIF Value × ACD Rate (1%–7%)

    Step 4

    Apply Regulatory Duty

    RD = CIF Value × RD Rate

    Step 5

    Calculate Sales Tax

    ST = (CIF + CD + ACD + RD) × 18%

    Step 6

    Advance Income Tax

    AIT = (CIF + CD + ACD + RD + ST) × AIT Rate

    Step 7

    Withholding Tax

    WHT = CIF Value × WHT Rate

    Total Payable = CD + ACD + RD + ST + AIT + WHT

    Practical Example — Consumer Electronics (CIF PKR 280,000)

    ChargeRateAmount (PKR)
    CIF Value280,000
    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 Payable196,107
    Total Landing Cost476,107

    A product invoiced at USD 1,000 can cost nearly PKR 476,000 once landed in Pakistan — 70% more than the product value alone.

    Customs Duty, Sales Tax, Additional Customs Duty & Regulatory Duty Explained

    Customs Duty (CD)

    Duty SlabProducts
    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

    Sales Tax on Imports (ST)

    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.

    Additional Customs Duty (ACD)

    CategoryACD Rate
    Raw materials1%
    Semi-finished goods2%
    Finished goods4%–7%

    Regulatory Duty (RD)

    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.

    Advance Income Tax (AIT)

    Collected under Section 148 of the Income Tax Ordinance 2001: 5.5% for Active Taxpayer List (ATL) registered importers; 8% for unregistered.

    Vehicle Import Duty Calculator Pakistan — Complete 2026 Rate Guide

    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.

    Car Import Duty Calculator Pakistan – Vehicle Duty Rates 2026

    Vehicle Import Duty Table Pakistan 2026 (Commercial Import)

    Engine CapacityCustoms DutyRegulatory DutySales TaxAITApprox. Total Tax
    Up to 800cc50%15%18%5.5%~110%–130%
    801cc – 1000cc65%20%18%5.5%~130%–155%
    1001cc – 1300cc100%25%18%5.5%~175%–200%
    1301cc – 1500cc125%30%18%5.5%~205%–235%
    1501cc – 1800cc150%35%18%5.5%~240%–270%
    1801cc – 2000cc200%40%18%5.5%~300%–330%
    2001cc – 3000cc225%45%18%5.5%~330%–360%
    Above 3000cc250%50%18%5.5%~360%+

    Electric Vehicle Import Duty Pakistan 2026

    Vehicle TypeCustoms DutySales TaxOther 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-wheelers1%1%Minimal

    Car Import Duty Calculator Pakistan — Practical Guide for Every Buyer

    Real-World Calculation: Toyota Corolla 1800cc

    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

    ChargeRateAmount (PKR)
    Customs Duty150%2,560,680
    Regulatory Duty35%597,492
    Additional Customs Duty4%68,285
    Sales Tax (18%)on CIF+CD+RD+ACD893,601
    Advance Income Tax5.5%273,669
    Total Tax Payable4,393,727
    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.

    Key Factors That Affect Car Import Duty

    • Depreciation on Used Vehicles: Year 1: 10%, Year 2: 19%, Year 3: 27%, Year 4: 34%, Year 5: 40%
    • Origin of Vehicle: FTA benefits with China and Malaysia; Japanese/Korean/European vehicles do not qualify
    • Hybrid vs. Non-Hybrid: HEV up to 1800cc: 25%–50% duty vs. 150%–200% for non-hybrid

    Import Duty on Electronics in Pakistan

    Electronics Import Duty Pakistan – Laptops Mobiles Rates 2026

    Electronics Import Duty Table Pakistan 2026

    Product CategoryPCT HeadingCDSTRDAITTotal Effective Rate
    Laptops / Notebooks84710%17%–18%0%5.5%~23%
    Desktop Computers84710%17%–18%0%5.5%~23%
    Computer Monitors85285%18%5%5.5%~35%
    Printers84435%–11%18%0%5.5%~30%–36%
    Tablets84710%–5%17%–18%0%–10%5.5%~23%–40%
    Smart TVs (≤32 inch)852815%18%25%5.5%~70%
    Smart TVs (>32 inch)852825%18%40%5.5%~100%+
    Refrigerators841820%–25%18%15%–25%5.5%~65%–80%
    Air Conditioners841520%–25%18%15%–30%5.5%~65%–85%
    Cameras (DSLR)900620%18%10%5.5%~60%
    Gaming Consoles950420%–25%18%20%–35%5.5%~70%–90%

    Import Duty on Mobile Phones in Pakistan

    All mobile phones brought into Pakistan must be registered with PTA under the DIRBS system.

    PTA / FBR Mobile Import Duty Rates Pakistan 2026

    Phone Value (USD)Fixed Duty (PKR)
    Up to $30PKR 300
    $30 – $100PKR 3,000
    $100 – $200PKR 12,500
    $200 – $350PKR 15,000
    $350 – $500PKR 22,000
    $500 – $700PKR 30,000
    Above $700PKR 37,000

    Commercial imports attract 20% CD + 4% ACD + 10%–25% RD + 18% ST + AIT + WHT (~65%–90% of CIF).

    Import Duty on Laptops and Computers in Pakistan

    • Customs Duty: 0% (PCT heading 8471)
    • Regulatory Duty: 0% under current SROs
    • Sales Tax: 17%–18%
    • Advance Income Tax: 5.5% (ATL) / 8% (unregistered)

    Total effective tax burden: ~22%–26% of CIF value.

    Practical Laptop Import Cost Example (CIF PKR 150,000)

    ChargeRateAmount (PKR)
    Customs Duty0%0
    Regulatory Duty0%0
    Sales Tax18%27,000
    Advance Income Tax5.5%9,765
    Total Tax36,765
    Total Landing Cost186,765

    FBR Import Duty Rules in Pakistan — What Every Importer Must Know

    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.

    FBR Customs Valuation

    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.

    WEBOC and GD Filing

    1. Importer/agent logs into WEBOC with registered credentials
    2. Files Goods Declaration (GD) with shipment details
    3. Green / Yellow / Red channel assignment
    4. Payment Scroll generated and duty paid at bank
    5. Goods released

    For professional WEBOC filing, see our customs clearance Islamabad services.

    Common Import Taxes and Charges — Complete Breakdown Table

    Complete Pakistan Import Tax and Charges Reference Table (2026)

    Tax / ChargeLegal BasisCalculated OnRate
    Customs Duty (CD)Customs Act 1969, First ScheduleCIF Value0%–100%+
    Sales Tax (ST)Sales Tax Act 1990CIF + CD + ACD + RD18% (standard)
    Additional Customs Duty (ACD)SRO 655(I)/2006CIF Value1%–7%
    Regulatory Duty (RD)Section 18(3) Customs ActCIF Value5%–90%
    Advance Income Tax (AIT)Section 148 ITO 2001Import Value incl. duties5.5% (ATL) / 8% (non-ATL)
    Withholding Tax (WHT)Income Tax OrdinanceCIF Value5.5%–8%
    Anti-Dumping Duty (ADD)Anti-Dumping Duties Act 2015CIF ValueVariable per case
    Countervailing Duty (CVD)Trade RemediesCIF ValueVariable per case
    Federal Excise Duty (FED)Federal Excise Act 2005Specific goods onlyVariable
    PTA Levy (Mobile Phones)PTA/FBR SROPer handset value slabFixed PKR amount

    Port and Handling Charges

    ChargeApproximate Cost
    Port Demurrage (per day after free period)PKR 3,000–15,000 per container
    Karachi Port Trust (KPT) wharfage0.125% of CIF
    Customs Agent FeesPKR 5,000–50,000 depending on shipment
    Examination FeePKR 2,000–10,000
    Container Scanning FeePKR 1,500–5,000
    Document Verification FeePKR 500–2,000

    How to Reduce Import Costs Legally in Pakistan

    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%

    Free Trade Agreements

    AgreementPartnerBenefit
    Pak-China FTA Phase IIChina0%–5% duty on thousands of goods
    Pak-Malaysia FTAMalaysiaReduced rates on select goods
    SAFTASouth Asian countriesPreferential rates
    GSP+ (EU)Mostly for exports, but benefits supply chains

    For shipment-specific strategies, explore our logistics services Pakistan or shipping companies in Pakistan.

    Why Accurate Duty Calculation Matters — Risks of Getting It Wrong

    Under-calculation Risk

    Port demurrage PKR 5,000–20,000/day, penalties up to 5× evaded duty under Section 156, possible confiscation.

    Over-calculation Risk

    Duty refunds take 6–18 months; sales tax refunds via FASTER are faster but still require documentation.

    Customs Audit Risk

    FBR post-clearance audits can trigger reassessment, penalties, and prosecution for incorrect values or classifications.

    Reputational Risk

    Repeated disputes can remove WEBOC trusted trader status and increase Red Channel examinations.

    Need Expert Help With Customs Clearance in Pakistan?

    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.

    Frequently Asked Questions — Pakistan Import Duty Calculator

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