Import Duty & Taxes Calculator — Pakistan 2026-27
Total duties and taxes on importing goods into Pakistan: customs value from CIF, customs duty, additional and regulatory duty, 18% sales tax, the 3% value-addition tax for commercial importers and s.148 income tax at import, stacked in the official order, with landed cost per unit.
| Customs value (CIF + 1% landing) | — |
|---|---|
| Customs duty | — |
| Additional customs duty | — |
| Regulatory duty | — |
| Federal excise | — |
| Sales tax | — |
| Value-addition tax (commercial importers) | — |
| Income tax at import (s.148) | — |
| Landed cost incl. clearing | — |
| Effective rate on CIF | — |
In short
Import taxes in Pakistan stack on the customs value (CIF + 1%): customs duty, additional customs duty and regulatory duty on that value, 18% sales tax on the duty-paid value, 3% value-addition tax for commercial importers, and income tax under section 148 (1%, 2% or 5.5% — 3.5% / 6% for commercial importers, double for non-filers) on the total including sales tax; finished goods at 20% + 6% duty attract about 62% of CIF in taxes.
Who this is for: Importers, traders and e-commerce sellers estimating duties, sales tax and landed cost before placing an order.
How import duties and taxes stack up in Pakistan
Pakistan Customs assesses goods on the customs value — CIF converted at the customs exchange rate plus 1% landing charges — and then applies the taxes in a fixed order, each on a bigger base than the last. Customs duty (0–20%+ by HS code), additional customs duty (2–7%) and any regulatory duty are charged on the customs value; sales tax at 18% on the duty-paid value; a 3% value-addition tax on commercial importers; and finally income tax under s.148 on the whole lot including sales tax.
- s.148 rates (TY2027): 1% on Part I goods (raw materials, plant and machinery), 2% on Part II (intermediate goods; 3.5% for commercial importers), 5.5% on Part III (finished goods; 6% for commercial importers), doubled for non-filers. It is a minimum tax for commercial importers and adjustable for manufacturers.
- Sales tax is recoverable for registered businesses as input tax, so the real cost of importing is the duties plus the cash-flow effect; for unregistered or end-use importers it is a cost.
- Concessions: FTA tariff lines (China, Malaysia, Sri Lanka, Indonesia PTA), SROs for EVs, solar, pharma and textile machinery, and the Export Facilitation Scheme can cut customs duty to zero.
- Valuation: Customs can substitute a valuation ruling or reference price for your invoice value on sensitive items (mobiles, tyres, textiles), which raises every tax in the chain.
Assumptions
- Customs value = (FOB + freight & insurance) × rate × 1.01; CD, ACD and RD each on the customs value; FED on the duty-paid value.
- Sales tax on (customs value + duties + FED); 3% value addition on the same base for commercial importers (not when exempt).
- s.148 income tax at the Part I/II/III rate (commercial variants for Part II/III), doubled for non-filers, on the value including duties, sales tax and value addition.
Worked example
CIF PKR 3,024,000 → customs value PKR 3,054,240. Customs duty 20% = PKR 610,848; ACD 6% = PKR 183,254 → duty-paid value PKR 3,848,342. Sales tax 18% = PKR 692,702; value-addition 3% = PKR 115,450. Income tax at import 6% (Part III, commercial) on PKR 4,656,494 = PKR 279,390. Total taxes PKR 1,881,644 — 62% of CIF; landed cost with PKR 60,000 clearing = PKR 4,965,644, or PKR 497 per dollar of FOB value. A non-filer pays 12% at import: PKR 558,779.
Frequently asked questions
How is customs duty calculated in Pakistan?
On the customs value (CIF + 1% landing charges) at the rate for the goods' HS code in the Pakistan Customs Tariff; additional customs duty and regulatory duty are charged on the same value, then sales tax and income tax on the duty-inclusive amounts.
What is the sales tax on imports?
18% on the customs value plus all duties (and FED), plus 3% value-addition tax for commercial importers; registered businesses recover both as input tax, and some goods are exempt or zero-rated.
What is the withholding tax on imports (section 148)?
1% for raw materials and capital goods (Part I), 2% for intermediate goods (3.5% commercial) and 5.5% for finished goods (6% commercial) of the value including duties and sales tax — doubled for non-filers; a minimum tax for commercial importers.
How much tax on importing a car to Pakistan?
Far more than this generic chain: cars carry customs duty of 50–100%+, high ACD and RD, FED and sales tax, with valuation on a depreciated reference price; used cars are allowed only under baggage, gift or transfer-of-residence schemes with their own duty tables.
Can I claim back the sales tax paid at import?
Yes if you are sales-tax registered — it is input tax against your output tax, as is the 3% value-addition tax; customs duty, ACD and RD cannot be reclaimed.
What exchange rate does Customs use?
The SBP/customs exchange rate notified for the week of the goods declaration, not your bank's rate — enter that rate for an accurate assessment.
How much duty on importing a mobile phone?
Mobile phones carry fixed per-handset taxes by value slab (customs duty, sales tax and s.148 income tax in rupees) rather than percentages — use the PTA tax calculator for the registration tax and the FBR slab for import duty.
What are Part I, II and III goods?
The Twelfth Schedule to the Income Tax Ordinance: Part I covers raw materials, plant and machinery (1%), Part II intermediate goods (2%), Part III finished and consumer goods (5.5%) for s.148 withholding at import.
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