How is Pakistan import duty calculated?

Pakistan charges duties on the CIF (cost + insurance + freight) value. Customs duty, additional customs duty and any regulatory duty are applied to the CIF first. Sales tax (GST) is then charged on CIF plus those duties, and advance income tax is charged on the duty-inclusive value too.

What is the standard sales tax rate on imports in Pakistan?

The general sales tax (GST) rate on most imported goods is 18%, charged on the duty-paid value (CIF plus customs duty plus additional and regulatory duties). Some goods qualify for reduced rates or exemptions, and commercial importers also pay a 3% value-addition sales tax.

What is additional customs duty and regulatory duty?

Additional customs duty (commonly 2%, 4%, 6% or 7% depending on the tariff slab) is a flat top-up on most imports. Regulatory duty is a discretionary levy the government applies to discourage imports of selected or luxury items, with rates varying widely by HS code.

Is advance income tax refundable?

The 1% (or 5.5%/6% for some categories) advance income tax collected at import is adjustable against your annual income tax liability, so it is effectively a prepayment rather than a final cost for registered taxpayers.

Does this calculator store my data?

No. All figures are computed locally in your browser and nothing is uploaded, so you can model your import costs privately.

Pakistan Import Duty & Customs Calculator

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This Pakistan import duty calculator estimates the full landed cost of bringing goods into Pakistan. It applies the levies in the order Pakistan Customs uses — customs duty, additional and regulatory duties on the CIF value, then sales tax (GST) and advance income tax on the duty-inclusive amount — so you can see your true delivered cost before you commit to a shipment.

How it works

Duties in Pakistan are assessed on the CIF value (cost + insurance + freight). The calculator stacks the charges:

Customs duty, additional customs duty and regulatory duty are each applied to the CIF value.
The duty-paid value = CIF + all of those duties.
Sales tax (GST), normally 18%, is charged on the duty-paid value. Commercial importers also pay a 3% value-addition sales tax on the same base.
Advance income tax (commonly 1%) is charged on the duty-paid value as an adjustable prepayment.

The landed cost is the CIF value plus every levy above.

Example

On a CIF value of PKR 1,000,000 with 20% customs duty, 4% additional customs duty and 0% regulatory duty: duties total PKR 240,000, giving a duty-paid value of PKR 1,240,000. Sales tax at 18% adds PKR 223,200, the 3% value-addition tax adds PKR 37,200, and 1% advance income tax adds PKR 12,400 — a total landed cost of about PKR 1,512,800, an effective rate of roughly 51% over CIF.

Notes

Rates depend entirely on the HS code of your goods, and regulatory duty in particular changes frequently through SROs (Statutory Regulatory Orders). Free-trade-agreement origins (for example China under CPFTA) can reduce or zero the customs-duty component. This tool is an estimate — confirm the exact tariff slab with the Pakistan Customs Tariff (PCT) or a clearing agent before importing.