Shipping From Canada
to Pakistan.

Documents Only

Documents can be shipped to Pakistan tax and duty-free. Documents often sent overseas include:

• Company reports and proposals
• Cheques
• Gift cards
• Pamphlets and newsletters

Some document types are restricted and should be indicated on the Commercial Invoice.

See See here for a complete list of restrictions on documents.

Sources:
https://www.ups.com/ga/CountryRegs

Shipping Gifts

There are no exemptions for gift shipments to Pakistan. Gift parcels will incur duties and a Value Added Tax (VAT) of 17% as with all other shipments.

To ensure that your parcel clear customs most efficiently, be sure to follow the steps below:

• The words "Gift Shipment" or "Unsolicited Gift" are included on the commercial invoice (see sample)
• A detailed description of each item is provided.
• The value is declared on the commercial invoice.

NOTE: Shipping a gift to an individual to their work address will cause an issue - it'll be seen as a commercial shipment and will not be exempt from duties and taxes.

Sending Multiple Gifts to Pakistan

Be sure to:

• Words "Unsolicited Gift: Consolidated Gift Package" appear in General Description of Goods as well as the Detailed description of goods (see sample)
• Individually wrap and tag each gift separately
• Ensure the names on each tag are different and clearly marked on the commercial invoice

Sources:
https://www.ups.com/ga/CountryRegs

Shipping Personal Effects

You may ship personal effects duty-free to Pakistan providing:

• You are a foreign national moving to Pakistan for 2 years or more
• you are a Pakistani national returning to Pakistan after staying abroad for a period of 2 years or more and you have not visited Pakistan for more than 120 days in the last 2 years.

Moving Temporarily

If you are on your first visit to Pakistan in a year after staying abroad for more than 7 days, you can bring the following duty-free:

• One Radio or one ordinary tap recorder.
• One VCP, VCR, VCD or DVD Player.
• One still camera and one video camera.
• Personal jewellery in reasonable quantity.
• Professional tools up to the value of US $500 (about $650 CDN)
• Used furniture, kitchen utensils, crockery and cutlery, linen and blankets

Moving Permanently

Pakistani citizens are eligible for a transfer of residence allowance providing the owner of the goods has stayed abroad for 2 or more years and has not visited Pakistan in those 2 years for a cumulative period of 120 days or more.

Foreign nationals are also eligible for a transfer of residence duty discount if they are arriving in Pakistan for a stay of 2 or more years. This is usually stated in their employment letters

If you are moving to Pakistan you will need to complete a Transfer of Residence (ToR) form before your move to claim exemption from duties and taxes on selected items. Duty-free goods that qualify for a Transfer of Residence allowance are:

• Used clothing and accessories
• Toiletries and an electric shaver
• One electric iron and one hair dryer
• One wrist watch
• One mobile phone
• One desktop or laptop computer
• One still camera and one video camera
• Professional tools not exceeding $500 USD (about $650 CDN)
• Prizes, trophies and medals given to you
• 200 cigarettes or 50 cigars or 500 g of manufactured tobacco
• 250 mL of eau de toilette and 125 mL of perfume
• Gifts and souvenirs providing they are a reasonable number and quantity

Personal Effects Checklist

• Transfer of Residence (ToR) form (include with your shipment)
• Clearly indicate 'Personal Effects' in the "General Description" or "Remarks" section on the commercial invoice
• Inventory list written in English
• Packing list with purchase invoices
• Employment letter

Sources:
http://www.customsenquiry.gov.pk/baggage.html
http://www.customsenquiry.gov.pk/faqs.html
http://www.karachiairport.com.pk/Procedures/Pro-CustomRules.aspx
http://www.sbp.org.pk/fe_returns/Custom-tariff-09-10.pdf
http://www.pakmission.ca/forms/transferofresidence.pdf
http://download1.fbr.gov.pk/Docs/201011815113751218Brochure-014.pdf

Food, Chocolate, Candies

Most food, chocolate and candy products can be imported to Pakistan at a 20% tax rate. There are a few regulations that are easy to meet but nonetheless very important.
When shipping food to Pakistan you must ensure that the:

What You Can Send

• Food has a shelf life of six months or longer.
• Food is in the original manufacturer's packaging or wrapping.
• Food labels list all ingredients and include an expiry date.
• Packaging is sealed and intact.
• Halal certificate is attached to the parcel

Generally you can send 1- 2 kg of food for personal consumption. Above that, you may be charged duties and taxes. The same rules apply for businesses. There are different rules for 2 special cases: foreign employees and privileged personnel.

1. A foreign employee of an industrial venture is entitled to import foodstuffs duty and tax-free up to the customs and freight value of US $100 (about $130 CDN) per month. (This excludes alcoholic beverages.)

2. Privileged personnel (defined as foreign experts, consultants or technicians visiting or residing in Pakistan under a proper Aid Agreement) are allowed to import the same values of foodstuffs as described in (1) above. However, they are entitled to import foodstuffs and goods comprising liquor and tobacco up to the customs and freight value of US $200 (about $260 CDN) but must pay taxes and duty. Also, the value of liquor must not exceed US $100 (about $130 CDN) per month.

Chocolates

Chocolates can be imported easily into Pakistan. The duty and tax rates vary based on the type and brand of chocolate being imported. See here for details.

NOTE: Pakistani nationals are NOT exempt from duty and taxes on imported food, chocolate and candies.

Importing Food to Pakistan

Food can be imported into Pakistan providing the following restrictions and policies are observed:

• Labels in English or Urdu are required.
• When the foodstuffs are cleared, they must have a minimum of 66% of their shelf life.
• Labelling of nutritional values and usage instructions in Urdu and English.
• The exporter must provide a certificate of origin for all shipments.
• For animal products and products containing animal products, the exporter must ensure that the product is 'Halal certified'.
• Alcoholic beverages cannot be imported for commercial sale.

NOTE: Food samples, product samples and free samples must follow the same regulations as commercially imported items.

Sources:
https://gain.fas.usda.gov/Recent%20GAIN%20Publications/Food%20and%20Agricultural%20Import%20Regulations%20and%20Standards%20Report_Islamabad_Pakistan_3-21-2019.pdf
http://customnews.pk/wp-content/uploads/2015/03/valuation-1042.pdf
http://download1.fbr.gov.pk/Docs/2018817158749999PakistanCustomTariff2018-19-CH1-99.pdf
http://download1.fbr.gov.pk/SROs/201610251510913232Updated-450-2001-2015-16-RULES.pdf

Samples

Small parcels sent to Pakistan as samples have no value restriction. The aggregate customs, insurance and freight (CIF) value of samples must not exceed US $10,000 (about $13,000 CDN) or equivalent, per firm in a calendar year.

This valuation has an exception for medicines, which is PKR 25,000 (about 206 CDN), and for leather products it is 50 samples per calendar year.

In Pakistan, commercial samples are items only used for demonstration purposes. Their aim is to encourage people to buy or place orders.

You can import your commercial samples free of duties and taxes if:

• The consignee (a.k.a. the recipient) is an established commercial entity* within Pakistan
• An indemnity bond or bank guarantee ensures that the items will be re-exported to Canada
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking that clearly indicates the item as a commercial sample.
• The items are declared as 'Commercial Sample' on the commercial invoice (See example below)
• For Food Samples, Product samples and free samples must follow the same regulations as commercially imported items

Examples of consignees that are established commercial entities:

• A government agency or department
• A public institution or public establishment recognised and approved by the Security Exchange Commission of Pakistan (SECP)

Sources:
https://www.ups.com/ga/CountryRegs
https://import-export.societegenerale.fr/en/country/pakistan/regulations-customs
http://download1.fbr.gov.pk/sros/CustomsSROs/1982sro92cu.htm
http://download1.fbr.gov.pk/sros/CustomsSROs/1998sro783cu.pdf

Advertising Material / Marketing Material

Unfortunately, there is limited information on this topic. Our research shows that printed advertising/marketing material can be imported into Pakistan free of duties and taxes however, sources on this are limited.

Advertising Material Checklist

• The commercial invoice clearly indicates 'Promotional material' or 'Advertising material' in the General Description or Remarks section (See example below.)
• Price lists
• The shipper can only send advertising material to a single receiver. If they are sent to multiple receivers, duties and taxes will apply.

Sources:
https://about.usps.com/publications/pub141/pakistan.htm

Repairs

Sending Product for Repair to Pakistan:

Goods exported from Pakistan that are under warranty may be returned to Pakistan for the purpose of repair or correcting defects.
Pakistan's Ministry of Commerce requires an indemnity bond in order to obtain a duty-free exemption.

Ensure to complete the following on the Commercial Invoice:

• Write the words 'REPAIR & RETURN' under General Description or Remarks
• Write the Serial or Product number under the Detailed Description of Goods section
• Include a copy of the Repair Contract with all your export documentation

Returning Product after Repairs are Completed:

If your product has been repaired in Canada and is being returned back to Pakistan, then the following conditions must be met in order to obtain a duty-free exemption:

• The words 'REPAIR & RETURN' are stated on the commercial invoice under General Description or Remarks
• The value of the product, INCLUDING the cost of the repair, must be indicated under the Detailed Description of Goods section
• Original shipping documents or tracking number from when the item was first exported to Pakistan

Note: If you don't have the original tracking information or documentation then your shipment may be delayed by Customs, and taxes may be charged on the shipment.

Sources:
http://pakistanembassy.se/wordpress/wp-content/uploads/2015/08/banned-items-to-import-to-Pakistan.pdf
https://www.tdap.gov.pk/pdf/IPO-2015-18.pdf
https://www.export.gov/article?id=Pakistan-Temporary-Entry
https://www.cbsa-asfc.gc.ca/publications/forms-formulaires/e15-eng.html

Temporary Imports

Generally, goods imported temporarily to Pakistan must be re-exported within 6 months of the date of admission. However, if required by extenuating circumstances, this can be extended by an additional 6 months.

In the case of professional equipment, they can remain in Pakistan for 12 months.

Goods that are often part of a temporary import include:

• Scientific and professional equipment.
• Commercial samples.
• Items that will be used or displayed at a fair, exhibition or event.
• Tools and specialised equipment required for repairing, exploring, producing or manufacturing.
• Materials and goods to be used for entertainment or during a public exhibition such as a trade show booth.
• Equipment required to evaluate and test the operation of other goods and equipment.
• Equipment and supplies for a mountaineering expedition.

To ensure that your goods qualify for temporary import, check the following website: https://www.tdap.gov.pk/pdf/IPO-2015-18.pdf.

If goods are to be temporarily imported for use in Pakistan, there are 3 options you can exercise in order to avoid having to pay any import duties or taxes.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a Commercial Invoice (CI).

In addition to declaring your commercial invoice as a temporary import, you can get an ATA Carnet for the items that are of temporary nature.

ATA Carnets are beyond the scope of the article however, you can find more information here.

In addition to using 1 of the 3 options outlined above, the following conditions must also be met:

• The goods leave Pakistan within 1 year
• The goods remain in the same condition as they were imported.
• The words 'Temporary Import/Not for Resale' are stated on the commercial invoice under General Description.

NOTE: If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently.

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://www.tdap.gov.pk/pdf/IPO-2015-18.pdf
https://www.aramex.com/support/customs-clearance/country-search-results?country=pk
http://www.sbp.org.pk/fe_manual/hs/HS21.pdf

Permanent/Sold Goods

Exporting sold goods to Pakistan is a straightforward process. Generally, you should only need a commercial invoice. If you are shipping personal belongings, you will also need to include a packaging list.

We recommend you consult a licensed Pakistan customs broker if you are considering exporting goods on a regular basis.

A list of clearing agents in Karachi, Pakistan can be found at:
http://customspk.com/wp-content/uploads/pdf/clearingagents.pdf

A list of clearing agents in Karachi, Pakistan can be found at:
https://www.lahore.ebizpk.com/custom-clearance-lahore.htm

Support is also available from:
http://tradecommissioner.gc.ca/trade-commissioner-delegue-commercial/search-recherche.aspx?lang=eng

Sources:
https://www.tdap.gov.pk/pdf/IPO-2015-18.pdf
https://import-export.societegenerale.fr/en/country/pakistan/regulations-customs.