What you pay to import a car
An imported car pays several duties and taxes in sequence, and each one is charged on the value plus the amounts before it. That stacking is why the total often equals or exceeds the price of the car itself. This calculator covers one car, SUV or mini van in built-up (CBU) condition under heading 87.03. The final duty is whatever customs assesses after its own valuation, so treat the result as an estimate.
How it is calculated
- Customs value in rupees = value in dollars × exchange rate. For a used car, 1% depreciation for each completed month of age, up to 60%.
- Customs duties = value × (customs duty + regulatory duty + additional customs duty). Commercial used imports add 30% regulatory duty.
- Federal excise duty and special excise duty = (value + customs duties) × rate.
- Sales tax (25%) and value addition tax (3%) = (value + customs duties + excise) × rate. Cars up to 850cc pay no value addition tax.
- Income tax under section 148 = everything so far × 5.5% (11% for non-filers, 6% for commercial importers).
- Cars above 1300cc also pay 1% capital value tax on the value including all duties and taxes.
Worked example: a new 1300cc car
Customs value US$20,000 at Rs 276.85 per dollar, filer. Value Rs 5,537,000; customs duty Rs 2,214,800, regulatory duty Rs 442,960, additional customs duty Rs 221,480; excise duty Rs 841,624; sales tax Rs 2,314,466 and value addition tax Rs 277,736; income tax Rs 651,754. Total Rs 6,964,820, so the car costs about Rs 12,501,820 at the port. A non-filer pays Rs 7,616,573.
Duty by engine size (new car, US$20,000)
| Engine | Customs duty | Regulatory duty | Excise (total) | Total duty and taxes | Share of value |
|---|---|---|---|---|---|
| 660cc | 30% | 0% | 2.5% | Rs 4,192,807 | 76% |
| 1,000cc | 35% | 8% | 2.5% | Rs 5,729,218 | 103% |
| 1,300cc | 40% | 8% | 10% | Rs 6,964,820 | 126% |
| 1,500cc | 40% | 8% | 10% | Rs 7,089,838 | 128% |
| 1,800cc | 45% | 8% | 30% | Rs 9,876,502 | 178% |
| 2,000cc | 50% | 20% | 116% | Rs 22,846,198 | 413% |
| 2,500cc | 50% | 20% | 116% | Rs 22,846,198 | 413% |
| 3,500cc | 50% | 20% | 132% | Rs 24,948,657 | 451% |
Above 2000cc the new special excise duty makes the total jump: a US$40,000 2500cc car pays about Rs 45,692,396, or 413% of its value.
Gift and Transfer of Residence: fixed dollar amounts
Pakistanis living abroad, including dual nationals, can import a car up to three years old under the Gift or Transfer of Residence scheme. For Asian-make cars up to 1800cc, customs duty, sales tax and withholding tax are replaced by a fixed amount that falls by 1% for each month of age:
| Engine (cc) | Fixed amount | 24-month-old car at Rs 276.85 |
|---|---|---|
| ≤ 800 | US$4,800 | Rs 1,009,949 |
| 801–1000 | US$6,000 | Rs 1,262,436 |
| 1001–1300 | US$13,200 | Rs 2,777,359 |
| 1301–1500 | US$18,590 | Rs 3,911,448 |
| 1501–1600 | US$22,550 | Rs 4,744,655 |
| 1601–1800 | US$27,940 | Rs 5,878,744 |
Example: a two-year-old 1000cc car pays 76% of US$6,000, which is US$4,560 or Rs 1,262,436 at Rs 276.85. Customs can also charge regulatory duty (8% on used cars above 1300cc), excise duty or capital value tax on its assessed value, which this calculator does not add. Cars above 1800cc, non-Asian makes and electric cars imported under these schemes are assessed at the normal rates (without the 30% commercial regulatory duty).
Used hybrids and electric cars
A 30-month-old 1800cc hybrid with a new value of US$25,000, imported commercially, is assessed at Rs 4,844,875 after 30% depreciation and pays about Rs 11,295,170. Hybrids pay 8% regulatory duty even above 1800cc, instead of the 20% on petrol cars. For an electric car, enter the battery size instead of the engine size.
What this calculator leaves out
- The hybrid concession under SRO 499(I)/2013, and diplomatic, disabled-person and other special exemptions.
- Any levies customs adds on top of the fixed Gift / Transfer of Residence amount, jeeps, and locally assembled (CKD) cars.
- Port and terminal charges, clearing agent fees, freight and registration. For registration costs use the car registration calculator; once section 148 tax is paid at import, section 231B advance tax is not charged again at registration.
For other goods, see the customs duty calculator; for mobile phones, the PTA tax calculator.
Frequently asked questions
How much is the import duty on a 1300cc car in 2026-27?
For a new 1300cc petrol car with a customs value of US$20,000 at Rs 276.85 per dollar, duty and taxes come to about Rs 6,964,820, or 126% of the value. That is 40% customs duty, 8% regulatory duty, 4% additional customs duty, 10% excise duty, 25% sales tax plus 3% value addition tax, and 5.5% income tax for a filer.
What changed for imported cars in the 2026-27 budget?
The biggest change is a new special excise duty, added by the Finance Act 2026, of 86% on imported cars from 2000cc to 3000cc and 92% above 3000cc. It comes on top of the existing 30% or 40% federal excise duty, so big-engine cars became much more expensive. The Act also brought excise duty on electric cars worth more than US$75,000. For 2026-27, customs duty is 30% to 50% by engine size, regulatory duty is 8% for most cars up to 1800cc and 20% above, and additional customs duty is 4%.
How does the Gift or Transfer of Residence scheme work?
Pakistanis living abroad can send or bring a used car not older than three years. For Asian-make cars up to 1800cc (not jeeps), customs duty, sales tax and withholding tax are replaced by one fixed amount in US dollars, from US$4,800 up to 800cc to US$27,940 for 1601cc to 1800cc, reduced by 1% for each month of age. The duty has to be paid from foreign exchange remitted by the overseas Pakistani.
Why does a commercial used import cost more?
Used cars imported commercially for sale pay an extra 30% regulatory duty under SRO 1065(I)/2026, on top of the normal regulatory duty, and the importer pays income tax at the commercial rate of 6% instead of 5.5%. The age depreciation of 1% a month (up to 60%) lowers the value that all these rates apply to.
Is import duty lower on electric cars?
Yes. An electric car valued up to US$50,000 pays 25% customs duty, no regulatory or additional customs duty, no excise duty below US$75,000, and 12.5% sales tax if its battery is 50 kWh or smaller. A US$40,000 electric car with a 60 kWh battery comes to about Rs 6,773,350 at Rs 276.85, because the bigger battery means 18% sales tax and 1% capital value tax.
Does being a non-filer increase car import duty?
Only the income tax line changes: it doubles from 5.5% to 11% for people not on the Active Taxpayers’ List. On the 1300cc example that raises the total from Rs 6,964,820 to Rs 7,616,573. Customs, excise and sales tax are the same for everyone.
Why might customs charge a different amount?
Customs assesses the car at the value in its valuation ruling for that make, model and year, converted at the exchange rate on the day the goods declaration is filed, and counts the age itself. Rounding, freight and insurance can also change the value. Use the value and rate on your GD for the closest match; the final amount is whatever customs assesses.
Guides
Related calculators
- Car registration calculatorRegistration fee and taxes on a new or imported car in Punjab, Sindh or Islamabad for 2026-27: token tax, 231B and 234 income tax, CVT and Sindh luxury tax.
- 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.
- Vehicle token tax calculatorWork out the 2026-27 token tax on a car or motorcycle in Punjab, Sindh or Islamabad, with the lifetime token and section 234 tax for filers and non-filers.
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- 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.
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Sources
- Pakistan Customs Tariff 2026-27 (FBR): customs duty, heading 87.03
- S.R.O. 1064(I)/2026, 30 Jun 2026: regulatory duty (S. Nos. 584-631, motor cars)
- S.R.O. 1065(I)/2026, 30 Jun 2026: 30% regulatory duty on commercial import of used vehicles
- S.R.O. 1063(I)/2026, 30 Jun 2026: additional customs duty
- Fifth Schedule to the Customs Act, updated 30 Jun 2026: Part V(A), electric vehicles
- Federal Excise Act 2005, updated 30 Jun 2026: First Schedule S. Nos. 55 and 55A, Table-IA special excise duty
- Finance Act 2026 (Gazette, 26 Jun 2026): s.3(3B) special excise duty on imported cars
- Sales Tax Act 1990, updated 30 Jun 2026: s.3, s.2(46)(d), Eighth Schedule S. No. 79, Twelfth Schedule
- S.R.O. 297(I)/2023, 8 Mar 2023: 25% sales tax on vehicles in CBU condition
- S.R.O. 1525(I)/2026, 13 Sep 2026: amendment to S.R.O. 297(I)/2023 (Finance Division)
- Income Tax Ordinance 2001, amended to 30 Jun 2026: s.148, s.231B(4), First Schedule Part II, Tenth and Twelfth Schedules
- FBR Withholding Tax Rates Card, updated to 30 Jun 2026
- Finance Act 2022, s.8: capital value tax on motor vehicles
- S.R.O. 577(I)/2005 (as amended): fixed duty and taxes on old and used Asian-make cars
- FBR: Vehicles (import schemes, fixed US$ amounts, depreciation)
- FBR brochure: Import of Vehicles (valuation and depreciation procedure)
This calculator gives an estimate for guidance. It is not official advice. Rates and rules change, so confirm important decisions with the relevant authority or a qualified professional. See how we calculate, or report a mistake.