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

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).

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” 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.

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.

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.

Software and IT services exports are taxed differently: 0.25% if you’re PSEB-registered, 1% if not. See software export from Pakistan.

More guides: how to export from Pakistan, starting an e-commerce business, TDAP registration, E-commerce & IT export.