Pakistan's bill of entry is filed electronically through WeBOC (Web Based One Customs), operated by the Federal Board of Revenue (FBR). Pakistan Customs processes over 1.5 million declarations annually through Karachi — the country's dominant port handling 95% of all sea cargo. Understanding Pakistan's multi-layered import duty structure, the SRO-driven tariff changes, and the Pakistan Single Window (PSW) system is essential for any importer dealing with Pakistan.
Pakistan Customs System — WeBOC and PSW
WeBOC (Web Based One Customs) replaced the older PACCS system and is now the primary electronic customs platform in Pakistan. Key features:
- 24/7 online bill of entry filing by licensed customs clearing agents (LCCAs)
- Risk-based profiling: Green (auto-clearance), Yellow (document check), Red (physical examination)
- Pre-arrival bill of entry filing allowed for faster clearance
- Integration with Pakistan Single Window (PSW) for multi-agency clearances
- Mobile Customs (Mobeen) for field examination reports
The Pakistan Single Window (PSW) — launched under the Trade Policy 2020–25 — integrates WeBOC with 74 government agencies including PSQCA, DRAP, Ministry of Commerce, and State Bank of Pakistan (SBP). Importers file once and all regulatory approvals are tracked on a single dashboard.
Pakistan Ports and Customs Stations
| Port / Station | Location | Volume | Specialisation |
|---|---|---|---|
| KICT (Karachi International Container Terminal) | Karachi | Largest container terminal | General containers |
| PICT (Pakistan International Container Terminal) | Karachi | Major volume | General containers |
| QICT (Qasim International Container Terminal) | Port Qasim, Karachi | Significant volume | Bulk, automobiles |
| Lahore Dry Port (ICD) | Lahore | North Pakistan | Textiles, machinery |
| Peshawar Dry Port | Peshawar | KPK imports | Afghan transit |
| Islamabad Dry Port | Islamabad | Capital region | General cargo |
| JIAP (Jinnah International Airport) | Karachi | Air cargo hub | Courier, perishables |
| Gwadar Port | Balochistan | CPEC gateway | Chinese trade corridor |
Pakistan Import Duty Structure — All 7 Levies
Pakistan has one of the most complex import duty structures in Asia. All seven levies are calculated and stacked as follows:
| Levy | Rate | Base | Notes |
|---|---|---|---|
| Customs Duty (CD) | 0–35% | CIF value | 4 slabs: 0%, 3%, 11%, 16%, 20%, 25%, 35% |
| Regulatory Duty (RD) | 0–90% | CIF value | Additional protection; frequently changed by SRO |
| Additional Customs Duty (ACD) | 0–7% | CIF value | 2% or 7% on most goods |
| Sales Tax (ST) | 17–25% | CIF + CD + RD + ACD | Standard 17%; enhanced up to 25% on some goods |
| Additional Sales Tax (AST) | 3–5% | CIF value | On certain categories; check SROs |
| Advance Income Tax (ATIN / Sec 148) | 5.5–6% | CIF value | Filer: 5.5%; non-filer: 6%; adjustable against tax liability |
| Withholding Tax (WHT) | 1–5.5% | CIF value | Varies by importer NTN status and goods category |
Pakistan Duty Calculation — Worked Example
Importing a consumer electronics item (mobile phone, CIF = PKR 1,00,000):
- CD: 20% × 1,00,000 = 20,000
- RD: 10% × 1,00,000 = 10,000
- ACD: 2% × 1,00,000 = 2,000
- ST Base: 1,00,000 + 20,000 + 10,000 + 2,000 = 1,32,000
- ST: 17% × 1,32,000 = 22,440
- ATIN: 5.5% × 1,00,000 = 5,500
- WHT: 1% × 1,00,000 = 1,000
- Total Taxes = 60,940 on PKR 1,00,000 CIF (~61% effective rate)
Pakistan SRO System — How Duty Rates Change
Pakistan's customs regime is highly dynamic. Statutory Regulatory Orders (SROs) issued by FBR can change import duty rates, exemptions, and restrictions at any time. Key points importers must know:
- SROs are published in the Pakistan Gazette and take immediate effect
- Always check the FBR website (fbr.gov.pk) and WeBOC tariff module for current SRO notifications before each shipment
- During foreign exchange crises (2022–23), Pakistan imposed SRO-based import bans on 800+ "luxury" and "non-essential" items including cars, mobile phones, and appliances
- Import restrictions are lifted/reimposed based on SBP foreign exchange reserves position
- Exporters importing inputs under SRO-based exemptions must maintain export obligation records
Import Authorization and Restricted Goods
Pakistan's Import Policy Order (IPO) classifies goods as:
- Freely Importable — no licence needed; WeBOC declaration sufficient
- Restricted — require prior approval from relevant ministry or agency (e.g., DRAP for medicines, MOA for seeds)
- Prohibited — cannot be imported (arms, obscene material, Indian-origin goods under current policy)
Required Documents for Pakistan Bill of Entry
| Document | Purpose |
|---|---|
| Commercial Invoice | Valuation; must show CIF breakdown |
| Bill of Lading / Airway Bill | Cargo identification; consignee details |
| Packing List | Quantity, weights, marks verification |
| Certificate of Origin | Duty rate determination; FTA benefit claims |
| Import Authorization / Licence | For restricted goods |
| Pre-Shipment Inspection (PSI) certificate | Required for goods above USD 5,000 in some categories |
| PSQCA Quality Certificate | For goods on mandatory standards list |
| DRAP import permit | For pharmaceutical and medical imports |
| SBP Form-I (IB) | Foreign exchange authorization for payment |
Pakistan FTA Benefits
Pakistan has signed several FTAs that can significantly reduce import duty:
| Agreement | Partner | Benefit |
|---|---|---|
| Pakistan-China FTA (Phase II) | China | 0% on ~90% of tariff lines from China |
| SAFTA | SAARC countries (India currently suspended) | Preferential rates within South Asia |
| Pakistan-Malaysia FTA | Malaysia | Reduced rates on Malaysian goods |
| GSP+ (EU) | EU (for Pakistani exports to EU) | Pakistan benefits as exporter, not importer |
| ECO Trade Agreement | Iran, Turkey, Central Asia | Partial preferences on eligible goods |
CPEC and Gwadar Port Imports
The China-Pakistan Economic Corridor (CPEC) has created special import procedures for Chinese investment projects:
- CPEC project machinery and equipment: concessional/zero duty under CPEC notifications
- Gwadar Free Zone: duty-free imports for goods entering and processed within the zone
- Gwadar to China transit: bonded transit under CPEC trade facilitation arrangements
Bill of Entry Filing Steps in Pakistan
- Appoint a licensed Customs Clearing Agent (LCCA) registered with Pakistan Customs
- Pre-file Goods Declaration (GD) on WeBOC before or upon arrival of vessel/aircraft
- Upload supporting documents on PSW portal
- WeBOC Risk Management assigns selectivity: Green (auto), Yellow (docs), Red (examination)
- Pay assessed duties through designated bank (HBL, UBL, MCB etc.) or online
- Receive "Out of Charge" order; collect goods from Karachi port / dry port
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