Customs duty on online orders from abroad (AliExpress, Amazon, Temu, Shein) in 2026-27
Only parcels worth Rs 1,000 or less are duty-free. Duty, sales tax and income tax on shoes, clothes and gadgets, and how post and courier clearance works.
Work it out with the Customs duty calculator →
A pair of trainers on AliExpress, Amazon, Temu or Shein looks cheap, but once it lands in Pakistan it can attract customs duty, sales tax and income tax that on some goods add up to three-quarters of its price. Under the law for 2026-27, this guide explains when duty applies, how much it comes to, and how a parcel arriving by post or by courier is cleared.
The duty-free limit: only Rs 1,000
Section 19C of the Customs Act says that where goods arriving by post or courier are worth Rs 1,000 or less, no duties or taxes are demanded. Until the Finance Act 2025 the limit was Rs 5,000; the Finance Act 2026 left the new figure alone. FBR’s consolidated Customs Rules (August 2025) still define the limit as Rs 5,000, but the Act overrides the rules.
- The value taken is the one on the postal label or courier receipt, converted at the previous day’s official exchange rate.
- Customs can open or detain any parcel to verify its value.
- In practice Rs 1,000 buys only a few dollars’ worth; above it the full tariff applies. Use the currency converter to see your order in rupees.
What the duty is made of
Above the limit, a parcel pays the same taxes as any import, each stacked on the one before:
- Customs duty: from the 2026-27 tariff, 20% on most consumer goods, nil on a few such as watches.
- Additional customs duty: 2% on the 20% slab, under S.R.O. 1063(I)/2026.
- Regulatory duty: item by item under S.R.O. 1064(I)/2026, for example 8% on clothes and 20% on shoes and cosmetics.
- Sales tax: 18% of the value plus customs duties.
- Income tax (section 148): 5.5% for filers and 11% for non-filers, on the value plus duties and sales tax.
The customs value is set under section 25, normally the price paid plus the cost of getting the goods to Pakistan. To work out the real price after a sale discount, use the discount calculator.
Total tax on common items
Our arithmetic on the official rates, for a filer, as a share of the goods’ value:
| Item | Tariff | Customs | Additional | Regulatory | Total tax |
|---|---|---|---|---|---|
| Shoes and trainers | 64.04 | 20% | 2% | 20% | 77% |
| T-shirts and other clothes | 61.09 | 20% | 2% | 8% | 62% |
| Make-up and skin care | 33.04 | 20% | 2% | 20% | 77% |
| Handbags and wallets | 42.02 | 20% | 2% | 16% | 72% |
| Headphones and speakers | 85.18 | 20% | 2% | 4% | 57% |
| Toys | 9503.0090 | 20% | 2% | 16% | 72% |
| Wrist watches | 91.02 | 0% | 0% | 20% | 49% |
A particular model can fall under a different tariff line, and Customs can set its own value, so treat these figures as estimates.
Worked example: shoes costing Rs 20,000
- Customs duty 20% = Rs 4,000; additional duty 2% = Rs 400; regulatory duty 20% = Rs 4,000
- Sales tax = (20,000 + 8,400) × 18% = Rs 5,112
- Income tax (filer) = 33,512 × 5.5% = Rs 1,843
- Total tax = Rs 15,355, or 77% of the price; Rs 17,198 for a non-filer.
So shoes costing Rs 20,000 end up at Rs 35,355 by the time they reach you, before shipping and card tax. Compare that with the price in a local shop before you order.
Parcels through Pakistan Post
- Foreign postal parcels are cleared at the foreign parcel departments of the GPOs in Islamabad, Rawalpindi, Lahore, Sialkot, Multan, Faisalabad, Peshawar and Quetta.
- Customs opens the parcel in front of postal staff, assesses duty and can ask you for an invoice. A mis-described or undervalued parcel is detained.
- The postman collects the assessed duty from you on delivery. Pakistan Post says it only collects the duty on behalf of Customs.
Orders by courier
- The e-commerce rules (S.R.O. 14(I)/2021) cover orders for personal use. The registered courier files a pre-arrival manifest and a goods declaration on WeBOC on your behalf.
- The courier asks you for the description, value and your CNIC; give correct details, because both you and the courier are liable for a false declaration.
- You pay the duty either yourself through a PSID or through the courier, which may add its own handling fee. Keep the receipt.
Mobile phones
A phone ordered online is not an ordinary parcel. Under Customs General Order 01 of 2024, a phone arriving by post or courier is released only after you pay its duty and taxes through a PSID generated by applying on DIRBS, and phones with fake or stolen IMEIs are confiscated. Get the amount from the PTA tax calculator and the steps from our PTA registration guide.
Checklist before you order
- Work out the total in rupees including shipping; if it is over Rs 1,000, add the tax from the table above.
- Paying by card adds 0.5% advance tax collected by your bank (1% for non-filers).
- Ask the seller to show the true price and description on the invoice. A wrong value is the most common reason parcels are held.
- Medicines, weapon-like items and other banned or restricted goods have separate import-policy rules; we have not checked those here.
Frequently asked questions
Is there a duty-free limit for parcels from abroad?
Only Rs 1,000. Section 19C of the Customs Act says no duties and taxes are demanded on goods coming by post or courier worth up to Rs 1,000. The Finance Act 2025 cut this from Rs 5,000, and the Finance Act 2026 did not change it. Customs can still open the parcel to check the value.
Who collects the duty on a parcel?
For a parcel by post, Customs assesses the duty at the foreign parcel office of the GPO and Pakistan Post collects it from you when it delivers. For courier e-commerce shipments, the courier files the declaration and you pay either directly with a PSID or through the courier.
Can I avoid duty by splitting an order into several parcels?
The Rs 1,000 limit applies to each parcel’s value, but Customs can open and detain any parcel to verify its value, and the courier is jointly liable for a wrong declaration under the e-commerce rules. Splitting a large order to stay under the limit risks detention and penalties.
Do I pay tax on the card payment as well?
Yes, separately. When you pay a foreign website by card, your bank collects 0.5% advance income tax on the amount sent abroad (1% for non-filers) under section 236Y. It is adjustable in your return. See our banking withholding tax guide.
What happens to a phone ordered online?
Customs releases a phone sent by post or courier only after you pay its duty and taxes through a PSID generated on PTA’s DIRBS system. Our PTA registration guide has the steps, and the PTA tax calculator gives the amount.
Calculators for this guide
- Customs duty calculatorWork out customs duty, regulatory duty, sales tax and income tax on goods imported into Pakistan in 2026-27, from courier parcels to laptops and shoes.
- PTA tax calculatorWork out the PTA (DIRBS) tax on an imported phone for 2026-27 on passport or CNIC: customs duty, regulatory duty, sales tax, income tax and handset levy.
- Currency converterConvert Pakistani rupees to and from US dollars, Saudi riyals, UAE dirhams, pounds and euros at the rate you are offered, with State Bank reference rates.
- Discount calculatorFind the sale price after a discount and how much you save, including “flat 50% + extra 20%” sales and optional GST added after the discount.
Sources
- Customs Act 1969 as amended up to 30 June 2026 (FBR): sections 19C, 25, 144, 145
- Finance Act 2025, section 4(8): s.19C limit changed from Rs 5,000 to Rs 1,000 for post or courier
- Customs Rules 2001, updated 31 August 2025 (FBR): Chapter XVI parcel rules 364-376 and Chapter XXXIV de minimis rules 781-788
- S.R.O. 14(I)/2021, 6 January 2021: Import and Export of E-Commerce Rules (Customs Rules Chapter XXXVIII)
- Pakistan Customs Tariff 2026-27 (FBR): customs duty by tariff heading
- S.R.O. 1063(I)/2026, 30 June 2026: additional customs duty
- S.R.O. 1064(I)/2026, 30 June 2026: regulatory duty
- Sales Tax Act 1990 updated to 30 June 2026 (FBR): sections 2(46)(d) and 3(1)(b)
- Income Tax Ordinance 2001 as amended to 30 June 2026: sections 148 and 236Y; FBR withholding tax rate card tax year 2027 (Twelfth Schedule Part III 5.5% / 11%)
- FBR Customs General Order 01 of 2024 (amending CGO 01 of 2019): mobile devices imported by post or courier
- Pakistan Post: items requiring customs inspection
- Totals in the table are PakHisaab arithmetic on the cited rates for a filer, counting additional and regulatory duty in the sales tax base; Customs’ own assessment is final
This guide explains the rules for general information. It is not official, legal or tax advice. Rules change, so check the official source or a qualified professional before acting. See how we check our information.