Pakistan Import Duty Calculator for FY 2026–27
Use the calculator above to prepare an indicative breakdown of duties and taxes on goods imported into Pakistan. It combines the customs value with the selected PCT code and the rates entered for additional customs duty, regulatory duty, sales tax, federal excise duty, value-addition tax and advance income tax.
The result is a planning estimate, not a Pakistan Customs assessment. The final amount can change because of customs valuation, classification, origin, importer status, exemptions, concessionary schedules and operative notifications.
How to use the import duty calculator
- Identify the product. Search by an eight-digit PCT code or a clear product description. If you do not know the code, use the Pakistan HS and PCT Code Search before calculating.
- Enter the customs value. Choose USD or PKR and enter the quantity, unit value, freight, insurance and any other amount that forms part of the customs value.
- Review the general customs-duty rate. The calculator loads the general CD rate associated with the selected FY 2026–27 tariff line. Confirm whether a concession, exemption or specific rate applies.
- Confirm the other levies. Review ACD, RD, FED, sales tax and value-addition tax against the current notification or schedule relevant to the product.
- Select the section 148 category. Choose the appropriate Twelfth Schedule category, importer type and ATL status. A commercial importer can have a different rate from a manufacturer importing goods for its own use.
- Calculate and review the warnings. Read the itemized bases and validation messages before using the estimate for purchasing, pricing or cash-flow planning.
What is customs value?
Import taxes are not necessarily calculated on a retail price or the amount shown on an online product page. Pakistan Customs determines a customs value under the Customs Act and applicable valuation rules. For an ordinary preliminary estimate, users often begin with the cost, insurance and freight value, commonly called CIF.
If the shipment is entered in USD, the calculator converts the entered amounts into Pakistani rupees using the exchange rate supplied by the user. For a declaration, use the exchange rate legally applicable to the import rather than an informal market rate.
Taxes and duties that may apply
| Component | What it means | Why the rate can change |
|---|---|---|
| Customs Duty (CD) | The general tariff duty attached to the PCT line in the First Schedule. | Classification, the Fifth Schedule, trade agreements, exemptions and specific-rate tariff lines. |
| Additional Customs Duty (ACD) | An additional levy imposed under a customs notification. | Tariff slab, excluded PCT codes, machinery treatment, import scheme and other notification conditions. |
| Regulatory Duty (RD) | A PCT-specific levy imposed on listed imports. | The product must appear in the operative RD notification; rates and exceptions differ by tariff line. |
| Federal Excise Duty (FED) | An excise levy on specified goods. | Only selected products and regimes are covered, sometimes with a special rate or calculation method. |
| Sales Tax (ST) | Sales tax collected at the import stage. | Standard, reduced, retail-price, exempt and schedule-specific treatments can apply. |
| Value Addition Tax | An additional import-stage sales-tax amount for covered importers and goods. | Exclusions and special treatment can make the common rate inapplicable. |
| Section 148 advance tax | Advance or withholding income tax collected at import. | Twelfth Schedule category, commercial or manufacturing status, ATL status and product-specific provisions. |
How the calculation builds from one tax base to the next
Import taxes are not all calculated independently on the original CIF value. Some later taxes use a base that already includes earlier duties. The calculator therefore builds the estimate in sequence:
- CD, general ACD and RD are calculated on the assessable customs value.
- FED is added where the selected goods are subject to it.
- Sales tax uses the applicable import-stage value including relevant customs duties and FED.
- Value-addition tax uses its applicable sales-tax-inclusive import base.
- Section 148 advance tax uses the statutory import value applicable to that section.
- Total taxes are added to customs value to estimate landed cost before local service charges.
This sequencing is why adding individual percentages together does not produce a reliable effective tax rate.
Worked example
Illustration only: assume a customs value of PKR 500,000, CD of 20%, ACD of 2%, no RD or FED, sales tax of 18%, value-addition tax of 3%, and section 148 tax of 3.5% for an ATL commercial importer in the relevant category.
| Item | Illustrative amount |
|---|---|
| Assessable customs value | PKR 500,000 |
| Customs Duty | PKR 100,000 |
| Additional Customs Duty | PKR 10,000 |
| Sales Tax | PKR 109,800 |
| Value Addition Tax | PKR 21,594 |
| Section 148 advance tax | Approximately PKR 25,949 |
| Estimated total duties and taxes | Approximately PKR 267,343 |
| Estimated landed cost | Approximately PKR 767,343 |
The example does not establish the treatment of any real product. A different PCT code, RD rate, exemption, importer status or customs value will change the result.
Percentage duty and specific duty are different
Most tariff lines carry an ad valorem rate, which is a percentage of customs value. Some FY 2026–27 tariff lines instead specify a rupee amount per metric ton, kilogram, meter, set or another unit.
When the search result displays a specific duty, do not enter that number as a percentage. Calculate the duty from the assessed quantity and unit, then enter the resulting fixed CD amount in the calculator. The calculator preserves these specific-rate lines instead of silently treating them as 0%.
ATL versus non-ATL import tax
Section 148 rates can differ according to ATL status, but filer status is not the only variable. The relevant part of the Twelfth Schedule and whether the importer is a manufacturer or commercial importer also matter. Certain products have special or fixed treatment.
The calculator labels this amount as section 148 advance income tax. It does not add a second, duplicate “withholding tax” row for the same import-stage charge.
Charges not included in landed cost
Unless entered as another fixed levy, the result does not include commercial and operational charges that are not part of the selected statutory calculation. These may include:
- Customs clearing-agent fees
- Port and terminal charges
- Courier disbursement fees
- Storage and demurrage
- Inspection or laboratory charges
- Banking and remittance costs
- Inland transport after clearance
- Product registration or licensing costs
Frequently asked questions
Is this calculator operated by FBR?
No. It is an independent TaxToday information tool. TaxToday is not FBR, Pakistan Customs or WeBOC and does not issue customs assessments.
Does the PCT lookup guarantee the correct classification?
No. Search results help with preliminary research. Classification can depend on composition, function, technical specifications, level of assembly and legal section or chapter notes.
Why is regulatory duty not automatically applied to every product?
RD applies to tariff lines listed in the operative notification and can contain product-specific conditions. Automatically applying one general RD rate would produce incorrect estimates.
Should I always use 18% sales tax and 3% value-addition tax?
No. These are common inputs, not universal rules. Exemptions, reduced rates, retail-price treatment, schedules and exclusions can alter either amount.
Can I calculate duty from a product price found online?
You can use it for a rough scenario, but the retail price may exclude freight and insurance and may not equal the customs value accepted for the shipment.
Does the calculator cover mobile phones and vehicles?
The general calculator can illustrate entered rates, but mobile devices, vehicles, passenger baggage and used goods have specialized rules. Use the applicable dedicated procedure and current official guidance.
How often should rates be checked?
Check before every material import. The annual Finance Act is not the only source of changes; FBR can issue or amend notifications during the fiscal year.
Sources and editorial methodology
The calculator’s PCT dataset contains 7,605 unique FY 2026–27 tariff lines. General CD rates and specific-duty descriptions were normalized from Pakistan Customs tariff material and FY 2026–27 amendments. The dataset was checked for duplicate PCT codes and fiscal-year inconsistencies.
- Federal Board of Revenue — Finance Act 2026
- FBR — Budget 2026–27 salient features
- FBR — active customs notifications and import SROs
- FBR — Sales Tax Act, 1990
- FBR — withholding tax rate cards
TaxToday should update the “last reviewed” date only after the tariff data, SRO links and calculation assumptions have actually been reviewed.