Import & Export
How to calculate customs duty in Pakistan (2026-27), with a worked example
How Pakistan import taxes stack up: customs duty, ACD, regulatory duty, 18% sales tax, 3% VAT and income tax, with a full 2026-27 worked example.
Import & Export · Business & Trade
There's no general import or export licence. You need an NTN, sales tax registration (importers) and PSW (Rs 500). Banned and restricted goods explained.
AI Summary
Pakistan has no general import or export licence to buy, despite what many agents advertise. Under the Import and Export Policy Orders 2022, any goods can be traded unless they're banned or restricted. What you actually need is an NTN, sales tax registration if you import, and a Pakistan Single Window subscription costing Rs 500 for two years. Restricted goods such as medicines, plants and seeds need specific permits from bodies like DRAP or Plant Protection, applied for through PSW.
No. Pakistan has no general import or export licence. Under the Import Policy Order 2022 and Export Policy Order 2022, any goods can be traded unless they’re specifically banned or restricted. What you need instead is an NTN, sales tax registration if you import, and a Pakistan Single Window (PSW) subscription, which costs Rs 500 for two years. Only restricted goods need specific permits.
| What | From | Cost |
|---|---|---|
| NTN | FBR | No fee |
| Sales tax registration (all importers) | FBR | No fee listed |
| PSW subscription | Pakistan Single Window | Rs 500, renewed every 2 years |
| Trader registration with Customs | Through PSW | Included |
| Permits for restricted goods only | The relevant agency, through PSW | Set by each agency |
FBR lists all importers among those who must register for sales tax. For exporters, TDAP’s guide says commercial exporters don’t have to, though registering lets them claim input tax back.
See the full import/export checklist and PSW registration.
The Import Policy Order 2022 says goods can be imported from anywhere unless banned, prohibited or restricted:
Imported goods must also meet the same quality standards as local ones; PSQCA’s standards are listed in Appendix N.
The Export Policy Order 2022 allows all exports except Schedule I. Banned items include wheat, wheat flour and wheat products, fertilisers such as urea and DAP, wood, timber, charcoal and firewood, and antiquities at least 75 years old. Schedule II goods need conditions met. Exports to India are banned except DRAP-regulated medicines.
Some sensitive goods on the government’s controlled list need a licence from the Strategic Export Control Division, and nuclear or radioactive materials need authorisation from the Pakistan Nuclear Regulatory Authority.
Through PSW, which handles LPCOs (licences, permits, certificates and other documents) for over 22 government agencies. Two examples:
Overseas Pakistanis can import a vehicle under the personal baggage, transfer of residence or gift schemes, with conditions on time spent abroad and the vehicle’s age. We couldn’t confirm the latest amendments to the vehicle rules because the Ministry of Commerce site was unreachable when we checked, so confirm with Customs before you ship.
More guides: Import & Export.
There's no general licence to buy. The main fixed cost is the PSW subscription, Rs 500 for two years. Permits for specific goods, from agencies such as DRAP or Plant Protection, carry their own fees, paid through PSW.
An NTN, sales tax registration (FBR requires it of all importers), a PSW subscription with registration as a trader with Customs, and a bank account linked to PSW.
Appendix A of the Import Policy Order 2022 lists them, for example alcohol, pork products, stock lots and factory rejects (with exceptions), and hazardous waste. Goods from India or Israel and counterfeits are also banned.
Schedule I of the Export Policy Order 2022 lists them, including wheat and wheat flour, fertilisers such as urea and DAP, timber and firewood, and antiquities. Exports to India are banned except DRAP-regulated medicines.
TDAP's guide says commercial exporters don't have to register, but registering lets them claim input tax back. Importers must register.
Photo: Staff Sgt. Ryan Matson, U.S. Army / Public domain (U.S. Army work)