When travellers enter Pakistan, they may be required to pay duties on items they are bringing with them. Pakistan's Federal Board of Revenue requires that all goods carried into the country comply with importation regulations. According to passengers' nationalities and the kind, size and quantity of their items, travellers may need to declare goods on arrival, and pay corresponding duties.
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A number of common items and personal effects may be brought into Pakistan without paying any duties. These items include clothing and apparel intended for personal use; adornments and toiletries, including hair dryers and electrical shavers, for personal use; carts, toys and other items belonging to child passengers; wheel chairs; and electric irons. Certain items are permitted, in limited quantity, without incurring any duties. Pakistan customs permits travellers to bring up to 200 cigarettes, 50 cigars or 500 grams of manufactured tobacco; and 1/4 litre of eau de toilette, of which up to 1/8 litre may be perfume. Only adults, 18 or older, may carry tobacco products. Alcohol of any kind is strictly prohibited. A limited number of gift items and souvenirs may be carried, without incurring duties; nonresidents or Pakistani residents making their first international trip of the year may bring items worth up to 2,000 Pakistani rupees. Personal effects, such as cell phones, wrist watches and laptops are also permissible without any duties.
General Import Duties
For those travelling into Pakistan with items other than personal effects and souvenirs, Pakistan customs provides a thorough, annually updated listing of duties on various items. Before travelling, passengers can consult the current listing on the Pakistan Board of Revenue website (See Resource 1.) The listing covers live animals of varied species; meat and fish, fresh, frozen and dried; dairy products; animal-derived substances; plants and plant products, including fruits, vegetables and tubers; tobacco; metals; minerals and raw materials; and more.
Import Duties on Vehicles
The Pakistan Board of Revenue makes special provisions to determine duties for the importation of vehicles. Overseas Pakistani nationals bringing vehicles into the country must pay duties on the imported vehicle based on factors such as engine capacity; whether the vehicle is new or used; and whether the vehicle is for themselves or for someone else. In determining the duty on imported vehicles, Pakistani officials first determine whether they qualify as "special regime" or "normal regime" vehicles. Special regime vehicles are those intended for personal use because of a transfer of residence, are personal baggage or are intended as gifts, and they must fulfil a number of further criteria. Duty on these vehicles is determined strictly by engine size, with engines up to 800 CC incurring a duty of £2,600 and, at the other end of the spectrum, engines over 1601 CC incurring a duty of £13,650.
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