Customs Duty on Imports from China to Pakistan: How It Is Calculated

Which taxes apply to goods imported from China?

When a shipment arrives in Pakistan, Customs assesses it on the customs value, which is usually the invoice value plus freight and insurance (CIF). On that value, the following are applied:

Rates change with every federal budget and through SROs during the year. Always confirm the current rate for your HS code on the FBR tariff or with a clearing agent before ordering.

What is an HS code and why does it decide my duty?

The HS code (Harmonised System code) is an international product classification. Pakistan uses an 8-digit version called the PCT code. Every line in the Pakistan Customs Tariff has a PCT code and a duty rate. Wireless earbuds, LED bulbs, hair straighteners and silicone kitchen tools all sit under different codes with different rates.

If you do not know the code, your clearing agent or sourcing service will classify the product. Getting the code right matters: a wrong code can mean overpaying, or a reassessment and penalty if Customs disagrees.

How is the duty actually calculated? A worked example

Suppose you import a shipment of phone accessories with a CIF value of PKR 100,000. For illustration, assume CD 20%, ACD 7%, no RD, ST 18% and advance income tax 5.5%. Real rates depend on the product.

In this example the taxes add about 58% on top of the CIF value. A product with 3% customs duty would come to roughly 30%. This is why the HS code matters more than any other single factor in your landed cost.

Does Customs accept the price on my invoice?

Not always. Pakistan Customs maintains valuation rulings for many commonly imported goods, which set a minimum assessable value per unit or per kg regardless of your invoice. If your invoice is below the ruling, duty is charged on the ruling value. Under-invoicing to reduce duty is an offence and causes delays, penalties and in serious cases confiscation. Declare the real price.

Are small courier parcels taxed too?

Yes. Courier shipments are cleared through the courier's customs process and the same duty structure applies, though the courier may bundle taxes into a single charge. Pakistan does not have a meaningful duty-free threshold for commercial goods. Gift and personal-use exemptions are limited and do not cover items for resale.

Which products from China have high duty in Pakistan?

Duty is generally higher on goods that compete with local industry or are considered non-essential. Examples that often carry high CD or RD: finished garments and footwear, furniture, cosmetics, tiles and sanitary ware, some finished electronics, toys, and vehicles and parts. Duty is generally lower on raw materials, industrial machinery, and components used by local manufacturers.

How do I pay less duty legally?

• Classify correctly. Some products fit more than one code. A clearing agent can advise the correct and most favourable classification.
• Check the China–Pakistan Free Trade Agreement (CPFTA). Many goods qualify for reduced or zero customs duty if they come with a valid Certificate of Origin (Form P) from China. Your supplier or agent can obtain it. Sales tax and income tax still apply.
• Ship by sea for heavy goods. Freight is part of the customs value, so lower freight means a lower base for duty.
• Register for sales tax if you import regularly. Registered importers avoid the extra sales tax charged to unregistered buyers and can claim input tax.

What happens if I use a door-to-door sourcing service?

The service clears the goods under its own registration and quotes you one landed price that already includes duty and taxes. You do not deal with WeBOC, valuation rulings or clearing agents. For small and medium orders this is usually the simplest route. See our complete guide to importing from China to Pakistan.