Pakistan
Tariffs/Taxes
Imports
Most imports are subject to ad valorem duties
of between 0 and 30 percent.
Higher tariffs apply to alcoholic drinks,
vinegar armaments, ammunition, and motor
vehicles.
Pakistan imposes a 1 percent import tax on
fibres, yarns, fabrics, urea fertilisers, potassic
fertilisers, gold, silver, and mobile phones,
a 2 percent import tax on pulses, and a 3
percent tax on industrial enterprises’ raw
materials, edible oil and packing material.
As a signatory to SAFTA, Pakistan is in the
process of reducing tariffs for intra-regional
trade between the member states.
Exports
A 0.25 percent development surcharge paid
to authorised banks from the proceeds of
exports when they are received.
A 1 percent tax is usually levied on export
proceeds and on goods exported by
industrial enterprises located in one of
Pakistan’s ten export processing zones
(EPZs).
Financing requirements for imports/
exports
Advance payments of up to 100 percent are
permitted by the SBP against import letters
of credit.
Export financing is available for periods of
up to 180 days. Foreign exchange loans
against exports can only be settled through
the proceeds of exports or remittances from
abroad.
Prohibited items
Imports
Items that are prohibited for national security,
health, safety and moral or religious reasons.
Imports from Israel.
Antiques, jewellery, paints and tobacco.
Exports
Pakistan operates a negative list of
prohibited exports.
