# E-commerce export from Pakistan: rules, shipping and getting paid

URL: https://which.pk/business/guides/ecommerce-export-pakistan/
Author: Ahtisham Imtiaz
Updated: 8 Oct 2026

## Summary

SBP has two routes for e-commerce exports. Under the B2C route, your bank registers you in Customs' e-commerce module and a Customs-registered courier files each parcel, up to USD 5,000, with no Form-E; the money must arrive within 60 days. Under the B2B2C route, you ship stock on open account to a marketplace or warehouse abroad and have 180 days. Up to 10% can go on platform fees or discounts. Banks deduct 1.25% of goods export proceeds as a minimum tax.

## Key facts

- Courier route cap: USD 5,000 a parcel
- Money home (courier): 60 days
- Money home (warehouse): 180 days
- Export tax: 1.25% (minimum)

E-commerce exports from Pakistan follow State Bank (SBP) rules with two routes. For parcels to customers abroad, a courier files the export for you, with **no Form-E up to USD 5,000 per parcel**, and the money must arrive within **60 days**. For stock sent to a marketplace or warehouse abroad, you get **180 days**. Banks deduct **1.25%** of goods export proceeds as tax (tax year 2027).

**Platform fees and discounts you can pay from export earnings:** Up to 10% (Of invoice value (B2C) or FOB value (B2B2C); the unused part can stay in a foreign currency account)

## Which e-commerce export route fits my business?

SBP's Foreign Exchange Manual (Chapter 12, version dated September 2025) has two e-commerce routes, plus the normal export route:

| | B2C courier route (para 39) | B2B2C platform route (para 41) | Normal goods export (para 6) |
|---|---|---|---|
| Use it for | Single orders shipped to buyers abroad | Stock sent to a marketplace or warehouse abroad | Any other goods export |
| Who files the export | Customs-registered courier, in the e-commerce module | You, on the goods declaration, with a financial instrument marked "B2B2C exports" | You or your customs agent, on PSW |
| Value limit | USD 5,000 per consignment | None stated | None stated |
| Form-E / financial instrument | Not needed | Yes | Yes, except open account |
| Money must arrive in | 60 days, or due date if earlier | 180 days | 120 days, or due date if earlier |
| Fees / discounts allowed | Up to 10% of invoice value | Up to 10% of FOB value | Not covered here |

"B2C" means business to consumer. "B2B2C" means you sell to a consumer through a business in between, such as a marketplace holding your stock. FOB (free on board) is the goods' value when loaded for export, before freight.

## How do courier e-commerce exports work?

SBP set up this route in FE Circular No. 07 of 2 December 2020, and Pakistan Customs announced a matching e-commerce clearance system in WeBOC (Web-Based One Customs) on 13 November 2020.

You can use any courier registered with Pakistan Customs in WeBOC. Each parcel's value is its actual invoice price to the customer. Parcels sent outside this module still need a Form-E from your bank.

**The USD 20,000 suspension rule:** If unpaid parcels more than 60 days old add up to **USD 20,000 or more** at month end, your bank marks you "Suspended" by the 15th of the next month. You can't ship through the e-commerce module until the overdue total falls below USD 20,000. Anything unpaid after 90 days is reported to SBP as overdue.

## Can I ship stock to an Amazon or marketplace warehouse?

Yes, under SBP's B2B2C framework (FE Circular No. 05 of 2 July 2021). It covers goods sent for sale through international platforms. Your bank:

- takes proof that you are registered with the platform
- issues the Form-E or financial instrument marked "B2B2C exports"
- lets you ship on open account to a consignee that is not the final buyer: the marketplace, your own warehouse abroad, or a third-party warehouse
- takes a copy of your warehousing contract

Platforms pay out for many orders at once, so your bank can settle your shipments to that platform first-in, first-out. It can also accept proceeds above the declared value, with checks.

TDAP (Trade Development Authority of Pakistan) has a "Join Amazon as Pakistani Seller" page with a beginner's guide, seller registration guidelines, FAQs and lists of warehousing services, including US bonded warehouses. We found no e-commerce subsidy or fee waiver on it. For the platform side, see [how to sell on Amazon from Pakistan](/business/guides/how-to-sell-on-amazon-from-pakistan/).

## How do I get paid for e-commerce exports?

Under both routes, the money must reach a Pakistani bank (an "Authorized Dealer") through:

- a banking channel directly
- an international payment scheme or gateway
- rupees from a non-resident's repatriable rupee account

On the courier route, your bank reports these receipts to SBP under purpose code 9707.

**The 10% allowance.** You can pay commissions, platform fees or discounts of up to 10% of the export value. If you spend less, the unused part can stay in your foreign currency retention account. On the B2B2C route, you can spend it abroad on referral fees, shipping, fulfilment, warehousing, marketing and replacements, or convert it to rupees any time.

## What tax do I pay on e-commerce export proceeds?

- **Income tax:** your bank deducts **1.25%** of goods export proceeds when the money arrives (section 154, tax year 2027 rate). It is a **minimum tax**: if your income tax at normal rates is higher, you pay the difference.
- **Domestic e-commerce tax doesn't apply:** export proceeds taxed under section 154 are outside the 1% or 2% tax on local online sales.
- **Sales tax:** exported goods are zero-rated. To claim back sales tax paid on your inputs, you must register for sales tax.

**Tax on USD 1,000 of e-commerce export proceeds:** USD 12.50 (1.25% deducted by your bank, tax year 2027)

Software and IT services exports are taxed differently: 0.25% if you're PSEB-registered, 1% if not. See [software export from Pakistan](/business/guides/software-export-pakistan/).

**What we couldn't confirm:** SBP's manual (September 2025) still names WeBOC for the courier module; we found no notice moving it to PSW (Pakistan Single Window). SBP's circular pages blocked us, so we follow the consolidated manual. Ask your bank which system it uses.

More guides: [how to export from Pakistan](/business/guides/how-to-export-from-pakistan/), [starting an e-commerce business](/business/guides/ecommerce-business-pakistan/), [TDAP registration](/business/guides/tdap-registration/), [E-commerce & IT export](/business/ecommerce-it-export/).

## Questions people ask

### How much can I send per parcel under SBP's e-commerce export rules?

Up to USD 5,000 per consignment through the B2C courier route, with no Form-E, as of SBP's Foreign Exchange Manual dated September 2025.

### How long do I have to bring e-commerce export money back?

60 days from shipment for B2C courier parcels, and 180 days for goods sent to a marketplace or warehouse abroad under the B2B2C route.

### Can I ship to an Amazon warehouse from Pakistan?

SBP's B2B2C framework lets you ship on open account to a foreign marketplace or a third-party warehouse. Your bank needs proof of your platform registration and a copy of the warehousing contract.

### What tax is deducted on e-commerce export proceeds?

For tax year 2027, banks deduct 1.25% of goods export proceeds under section 154. It is a minimum tax, and exported goods carry 0% sales tax.

## Sources

- [Foreign Exchange Manual, Chapter 12: Exports (September 2025)](https://www.sbp.org.pk/assets/document/Chapter-12-foreign-exchange-manual.pdf), State Bank of Pakistan (accessed 8 Oct 2026)
- [e-Commerce automated clearance system (press release, 13 Nov 2020)](https://www.fbr.gov.pk/pr/e-commerce-automated-clearance-system-develop/152610), FBR / Pakistan Customs (accessed 8 Oct 2026)
- [Income Tax Ordinance, 2001 (amended up to Finance Act 2026)](https://download1.fbr.gov.pk/Docs/2026724177725705IncomeTaxOrdinanace2001.pdf), FBR (accessed 8 Oct 2026)
- [Withholding Tax Rates Card, Tax Year 2027](https://download1.fbr.gov.pk/Docs/202681113864992WithholdingTaxRatesCard2027.pdf), FBR (accessed 8 Oct 2026)
- [Sales Tax Act, 1990 (updated up to 30 June 2026)](https://download1.fbr.gov.pk/Docs/20267171373418951SalesTaxAct1990updatedupto30.06.2026.pdf), FBR (accessed 8 Oct 2026)
- [Join Amazon as Pakistani Seller](https://tdap.gov.pk/?p=4147), TDAP (accessed 8 Oct 2026)
- [SBP issues regulatory framework to facilitate B2C e-commerce exports](https://profit.pakistantoday.com.pk/2020/12/02/sbp-issues-regulatory-framework-to-facilitate-b2c-e-commerce-exports), Profit (accessed 8 Oct 2026)