Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
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.
| Document Type | Restriction |
|---|
| Business cards | No limit on quantity calculated on weight basis. |
| Cheques & Traveller's cheques | Must be personalised. |
| Greetings cards and invitations | Must be personalised. Blanks are not permitted. |
| Airline Tickets | To be considered a document, each airline ticket must be issued
to a single person. |
| Newspapers | Non-commercial use only |
| Examination Papers | To be classed as documents they can weigh no more than 5 kg.
Maximum value of a parcel: US $20 (about $26 CDN). |
See
See here
for a complete list of restrictions on documents.
Sources:
https://www.ups.com/ga/CountryRegs
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.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Dr. Muhammad Iqbal
Kashmiri Mohalla
Sialkot, Punjab
Pakistan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Dr. Muhammad Iqbal
Kashmiri Mohalla
Sialkot, Punjab
Pakistan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs
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
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Dr. Muhammad Iqbal
Kashmiri Mohalla
Sialkot, Punjab
Pakistan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Dr. Muhammad Iqbal
Kashmiri Mohalla
Sialkot, Punjab
Pakistan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Dr. Muhammad Iqbal
Kashmiri Mohalla
Sialkot, Punjab
Pakistan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Dr. Muhammad Iqbal
Kashmiri Mohalla
Sialkot, Punjab
Pakistan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Dr. Muhammad Iqbal
Kashmiri Mohalla
Sialkot, Punjab
Pakistan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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).
| Option # | Temporary Import Method | Risk of paying Duties and taxes |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided). | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + Indemnity Bond or Bank Guarantee | Very Low |
| 3 | Commercial Invoice + ATA Carnet | Very Low |
1. Complete a Commercial invoice only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that
shipping using this method doesn't guarantee that your items will be
imported duty or tax free. Not all brokers will clear goods as
temporary imports (i.e. UPS, Fedex, DHL), nor is it a guarantee that
customs won't charge any duties and taxes.
2. CI + Indemnity Bond or Bank Guarantee
Temporary import-cum-export (a.k.a. Import combined with export) of
goods is allowed with a monetary guarantee that they will be
re-exported from Pakistan within the agreed time.
The amount of the bond or bank guarantee is equivalent to the
customs duties and VAT. It will be refunded when the items are
re-exported and forfeited if they remain in Pakistan.
NOTE: There are prohibitions and
restrictions to Temporary Imports that can be found in the
Appendices of the website:
https://www.tdap.gov.pk/pdf/IPO-2015-18.pdf.
3. CI + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently
travel in and out of the country. It's also great because once you
have an ATA Carnet, it is accepted by 176 countries worldwide making
the application process a one-time thing.
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 your ATA Carnet with your shipment (if applicable)
- 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
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Dr. Muhammad Iqbal
Kashmiri Mohalla
Sialkot, Punjab
Pakistan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
