# Importing used construction machinery from Japan: age limits, steps and costs

URL: https://which.pk/business/guides/import-construction-machinery-japan/
Author: Ahtisham
Updated: 17 Oct 2026

## Summary

Under the Import Policy Order, 2022, construction companies registered with the Pakistan Engineering Council, mining and oil and gas companies, and commercial importers acting for them can import used plant and machinery up to ten years old after pre-shipment inspection. Off-highway dumpers, crane lorries and other vehicle-mounted machines can be up to five years old and must meet Euro-II. Ordinary used trucks are banned. Excavators pay 0% customs duty in 2026-27, plus sales tax and income tax.

## Key facts

- Who can import used: PEC-registered contractors
- Age limit, machinery: 10 years
- Age limit, dumpers, crane lorries: 5 years
- Customs duty, excavators: 0% (2026-27)

To import an excavator from Japan, you (or the company you import for) must be a **construction company registered with the Pakistan Engineering Council (PEC)**, or a mining, oil or gas company. The machine must pass **pre-shipment inspection in Japan** and be **no more than ten years old**. Crane lorries, transit mixers and off-highway dumpers have a stricter **five-year** limit. These are the rules in the Import Policy Order, 2022, as amended up to April 2026.

**Customs duty on excavators (PCT 8429.5200):** 0% in 2026-27 (FBR Pakistan Customs Tariff 2026-27. Sales tax and income tax still apply; see our guide to customs duty on construction machinery.)

**Where the Import Policy Order text comes from:** The Ministry of Commerce site blocked us, so we read the current Order in a consolidated copy (Version-20, amended up to S.R.O. 704(I)/2026 of 28 April 2026) published by **customspk.com, a private site**. We checked paragraph 10 against the original 2022 gazette on the Internet Archive: the age limits and the list of who may import are the same.

## Who can import used construction machinery?

Paragraph 10(2) of the Import Policy Order allows these importers to bring in **second-hand plant, machinery and equipment** "actually required for their projects in Pakistan":

- **construction companies registered with PEC**
- **mining, oil and gas, and petroleum sector companies**
- **commercial importers**, but only **on behalf of** those companies, and not for the vehicle-mounted machines described below

**Importing to resell, as a private dealer:** The Order doesn't name private buyers or dealers acting for themselves. Excavators (heading 84.29) aren't on Appendix-C, the list of goods banned in used condition. But paragraph 10 sets the used-machinery route and names only the importers above. We found no Customs ruling on this. If you aren't one of them, ask a clearing agent or Customs before you pay a seller. Unresolved disputes on import status go to the Commerce Division (paragraph 9).

If you are a Pakistani company that **used the machines on a project abroad**, paragraph 10(3) lets you bring them back when the project ends. The machines must have been bought from the company's foreign earnings, the profit must come home through official channels, and you need a certificate from Pakistan's Mission in that country. Tractors, trailers, passenger vehicles and goods vehicles are excluded.

## How old can the machine be?

| Machine | Age limit | Other conditions | Rule |
|---|---|---|---|
| Plant, machinery and equipment (excavators, loaders, bulldozers, cranes) | **10 years** | Good working condition | Para 10(2)(a) |
| Vehicle-mounted machines: crane lorries, transit mixers, concrete pumps, concrete placing trucks, cement bulkers, prime movers of 280 HP and above | **5 years** | Euro-II or higher emissions; made as such by the original manufacturer | Para 10(2)(d), Appendix-I |
| Off-highway dumpers, payload over 5 tons | **5 years** | Euro-II or higher; made by the original manufacturer; fully built (CBU) | Appendix-C, S. No. 10(i) |
| Used trucks, buses, passenger vehicles, static road rollers of 10-12 tons (55 HP) | **Not allowed** | | Para 10(2)(c) |

All of these need a **pre-shipment inspection certificate** from the exporting country. The Order doesn't say how the age is counted for machinery. Ask your inspection agency to state the year of manufacture on the certificate.

Appendix-C also bans **locally made cranes and road rollers** in used condition, "as provided in the relevant Customs General Order". Before you buy a used crane, check that its type isn't on that list.

## Who can do the pre-shipment inspection?

Since **1 February 2026**, the fixed list of six inspection companies (Lloyds of London, Quality Tech, ABS, Bureau Veritas, SGS and IMTECH) no longer applies. S.R.O. 2443(I)/2025 of 16 December 2025 removed it and added paragraph 6(12): any agency **registered with PSQCA** (Pakistan Standards and Quality Control Authority) whose foreign principal is accredited with **ILAC or GLOBAC** can inspect. We couldn't open S.R.O. 2443(I)/2025 itself; these changes come from the footnotes of the consolidated text.

We found no published PSQCA list of registered agencies. Ask the agency for proof of its PSQCA registration before you book. Profit reported in October 2025 that the Commerce Ministry expected the change to help curb substandard imports.

## How do I import an excavator from Japan, step by step?

1. **Check you qualify.** Confirm your PEC registration (or your mining, oil or gas status). A commercial importer needs a written order from such a company.
2. **Register to clear goods.** Subscribe to [PSW](/business/guides/psw-registration/) (Rs 500, valid two years), register with Customs as a trader and link your bank account in PSW. You need an NTN and, as an importer, a [sales tax registration](/business/guides/sales-tax-registration/).
3. **Find the machine.** Buy from a Japanese auction or exporter. Get the **model, serial number and year of manufacture** in writing before you pay.
4. **Book pre-shipment inspection in Japan.** Use a PSQCA-registered agency. The certificate must confirm good working condition and the age limit (and Euro-II for vehicle-mounted machines and dumpers).
5. **Arrange payment through your bank.** Your bank sends the [letter of credit](/business/guides/letter-of-credit-pakistan/) or advance payment details to PSW electronically. The old Electronic Import Form (EIF) is gone.
6. **Export from Japan.** If the machine is a registered vehicle in Japan (a crane lorry or truck, for example), the seller must get a **Certificate of Registration Deletion** and show it to Japan Customs. It is valid for six months.
7. **Ship to Karachi.** Keep the **bill of lading**. If the Import Policy Order changes after it is issued, the older rules still apply to your shipment.
8. **File the goods declaration on PSW.** Use **Single Declaration > Import > Create Declaration** and enter the machine's [PCT code](/business/guides/hs-code-pakistan/). PSW charges a fee per declaration: **Rs 1,000** above Rs 1 crore of value, under its December 2022 fee circular.
9. **Pay duties and taxes** through the PSID the declaration generates, and Customs releases the machine.

## What does it cost to import a machine from Japan?

We don't quote auction or freight prices: the only figures we found were on exporters' sales pages. The import taxes are set by law:

| Machine | PCT code | Customs duty, 2026-27 |
|---|---|---|
| Excavator (360-degree revolving) | 8429.5200 | 0% |
| Front-end shovel loader | 8429.5100 | 0% |
| Bulldozer, track laying | 8429.1100 | 0% |
| Mobile crane on tyres | 8426.4100 | 0% |
| Off-highway dumper | 8704.1090 | 30% |
| Crane lorry | 8705.1000 | 30% |

On top come **18% sales tax**, a **3% value addition tax** if you're importing to resell, and **advance income tax** (1% for excavators, loaders and cranes of heading 84.26 if you're a filer). Our guide to [customs duty on construction machinery](/business/guides/customs-duty-construction-machinery/) has the full breakdown, a worked example and the 10% rate for dumpers imported by PEC and SECP-registered contractors. The general method is in [how customs duty is calculated](/business/guides/customs-duty-pakistan/).

## Can a contractor import machinery temporarily?

Yes. Under paragraph 13(a), construction, mining and oil and gas companies and their contractors can import plant and machinery, **new or used**, on an import-cum-export basis. You give Customs an **indemnity bond or bank guarantee** and re-export it after the job. Used trucks, buses, passenger vehicles and 10-12 ton static road rollers are excluded. If you want to keep the machine, FBR can allow it once you pay all duties and taxes.

## Is buying in Pakistan simpler?

It can be. A machine already in Pakistan has been through Customs, so you skip the inspection, shipping and clearance steps. See our guide to [buying used construction machinery in Pakistan](/business/guides/buy-used-construction-machinery/) for prices, inspection and papers.

**More guides:** [Import & Export](/business/import-export/) · [Customs duty on construction machinery](/business/guides/customs-duty-construction-machinery/) · [Car import rules](/business/guides/car-import-pakistan/) · [Import and export licence](/business/guides/import-export-licence-pakistan/) · [HS codes](/business/guides/hs-code-pakistan/)

## Questions people ask

### Can I import a used excavator from Japan to Pakistan?

Yes, if you are a construction company registered with the Pakistan Engineering Council, a mining, oil or gas company, or a commercial importer acting for one. The machine must pass pre-shipment inspection in Japan and be no more than ten years old.

### How old can imported construction machinery be?

Up to ten years for plant and machinery such as excavators and loaders. Vehicle-mounted machines such as crane lorries, transit mixers and off-highway dumpers can be up to five years old and must meet Euro-II emission standards.

### Can I import a used dump truck to Pakistan?

Off-highway dumpers with a payload over 5 tons can be imported used if they pass pre-shipment inspection, meet Euro-II and are no more than five years old. Ordinary used trucks (heading 87.04) are not allowed.

### Who does pre-shipment inspection for machinery imports?

Since 1 February 2026, inspection agencies registered with PSQCA whose foreign principals are accredited with ILAC or GLOBAC. The old fixed list of six companies was removed.

## Sources

- [Import Policy Order, 2022, consolidated Version-20 (as amended up to S.R.O. 704(I)/2026, 28 April 2026)](https://customspk.com/wp-content/pdf/2022/2022_SRO_0545_Ver20.pdf), Ministry of Commerce (consolidated text via customspk.com) (accessed 17 Oct 2026)
- [Import Policy Order, 2022 (S.R.O. 545(I)/2022), original gazette text (read via Internet Archive)](https://www.commerce.gov.pk/wp-content/uploads/2022/04/IPO-2022-SRO-No.-545I-2022-dt.-22.4-2022.pdf), Ministry of Commerce (accessed 17 Oct 2026)
- [Single Declaration - Import](https://psw.gov.pk/single-declaration-import), Pakistan Single Window (accessed 17 Oct 2026)
- [Elimination of EIF and EFE](https://psw.gov.pk/elimination-of-eif-efe), Pakistan Single Window (accessed 17 Oct 2026)
- [PSW Subscription](https://psw.gov.pk/subscription), Pakistan Single Window (accessed 17 Oct 2026)
- [Fee on every Goods Declaration (SRO 1292(I)/2021)](https://www.psw.gov.pk/media//SRO/psw-fee-circular-sro-1292i2021-updated.pdf), Pakistan Single Window (accessed 17 Oct 2026)
- [Pakistan Customs Tariff FY 2026-27](https://download1.fbr.gov.pk/Docs/20268251181330180Tariff-2026-27.pdf), FBR (accessed 17 Oct 2026)
- [Register for Sales Tax: who is required to register](https://www.fbr.gov.pk/categ/register-sales-tax/51149/50848/101156), FBR (accessed 17 Oct 2026)
- [Customs Answer 5502: export of used motor vehicles](https://www.customs.go.jp/english/c-answer_e/extsukan/5502_e.htm), Japan Customs (accessed 17 Oct 2026)
- [ECC approves streamlined pre-shipment inspection regime](https://profit.pakistantoday.com.pk/2025/10/24/ecc-approves-streamlined-pre-shipment-inspection-regime/), Profit (accessed 17 Oct 2026)