What you pay on imported goods
Goods brought in from abroad, whether an online order or a small trade shipment, can pay up to five duties and taxes before customs releases them. The rates depend on the item’s PCT code (its classification in the customs tariff), so a laptop and a pair of shoes of the same price are taxed very differently. This calculator uses the official rates for a set of common goods, and under “Other goods” you can enter the rates from the tariff yourself. The final amount depends on customs’ assessment and valuation, so treat the result as an estimate.
How it is calculated
- Customs value in rupees = value in dollars × exchange rate. A post or courier parcel worth Rs 1,000 or less pays nothing.
- Customs duties = value × (customs duty + regulatory duty + additional customs duty).
- Sales tax = (value + customs duties) × rate, plus 3% value addition tax on the same amount. For goods sold at a retail price (shoes, cosmetics, car parts), sales tax is on at least 130% of that amount and there is no value addition tax.
- Income tax = (value + duties + sales tax) × 5.5%; 11% for non-filers and 6% for commercial importers.
Worked example: a US$1,000 laptop
At Rs 276.85 per dollar the value is Rs 276,850. There is no customs duty; sales tax at 10% is Rs 27,685 and value addition tax Rs 8,306; income tax is Rs 17,206. Total duty and taxes Rs 53,197, so the laptop costs Rs 330,047 landed. A non-filer pays Rs 70,403 in duty and taxes.
Duty on US$500 of goods, by type
| Goods | Customs | Regulatory | Additional | Sales tax | Total duty and taxes |
|---|---|---|---|---|---|
| Laptops and notebooks | 0% | 0% | 0% | 10% | Rs 26,598 |
| Phone and laptop chargers | 10% | 0% | 0% | 18% | Rs 55,952 |
| Headphones and earbuds | 20% | 4% | 2% | 18% | Rs 84,225 |
| Clothing (T-shirts, jerseys, knitwear) | 20% | 8% | 2% | 18% | Rs 91,293 |
| Sneakers and sports shoes | 20% | 20% | 2% | 25%* | Rs 136,346 |
| Cosmetics and skin care | 20% | 20% | 2% | 25%* | Rs 136,346 |
| Car parts and accessories | 25% | 0% | 4% | 18%* | Rs 94,048 |
| Solar panels | 0% | 0% | 0% | 10% | Rs 26,598 |
At Rs 276.85 per dollar, filer, personal import. * Goods sold at a retail price: sales tax on 130% of the value plus duties.
Small parcels and low-value goods
Under section 19C of the Customs Act, no duty or tax is demanded on goods arriving by post or courier worth Rs 1,000 or less. The limit applies to the whole parcel, and above it there is no partial relief: the full duty applies. US$3 earbuds (Rs 840) pay Rs 0, but a US$100 pair of sneakers pays Rs 27,269.
Where the rates come from
Customs duty comes from the 2026-27 customs tariff, regulatory duty from SRO 1064(I)/2026, and additional customs duty from SRO 1063(I)/2026 (2% on goods in the 20% tariff slab, 4% on 25% and above). Standard sales tax is 18%; laptops and solar panels pay 10% under the Eighth Schedule, and shoes and cosmetics 25% under SRO 297(I)/2023.
Filers, non-filers and buying for resale
Only the income tax line depends on who you are. It is collected at import under section 148 and is 5.5% for a person on FBR’s Active Taxpayers’ List, double that for anyone who is not, and 6% for a commercial importer buying goods to sell. Keep the goods declaration or courier receipt that shows it as proof of the tax paid; for a commercial importer it is a minimum tax on the income from those imports (section 148(7)). Customs duties and sales tax are the same for everyone and are not refundable to an individual.
What this calculator leaves out
- Mobile phones: use the PTA tax calculator. Cars: use the car import duty calculator.
- The free allowance for passengers’ baggage under the Baggage Rules, Fifth Schedule concessions (such as solar inverters with MPPT), and reduced rates for industrial raw materials.
- Courier or clearing agent fees, freight, and bank charges on paying in dollars. Check the dollar rate with the currency converter.
Frequently asked questions
How is customs duty calculated in Pakistan?
Customs duty, regulatory duty and additional customs duty are percentages of the customs value. Sales tax is then charged on the value plus those duties, a 3% value addition tax is added for most goods, and income tax under section 148 is 5.5% of the value plus duties and sales tax (11% for non-filers, 6% for commercial importers).
Is there duty on a small courier parcel?
No duty or tax is charged when goods arriving by post or courier are worth Rs 1,000 or less (Customs Act section 19C, subject to FBR’s rules). Above that, the full duty applies from the first rupee: a pair of US$100 sneakers by courier pays about Rs 27,269.
How much duty is there on a laptop?
Laptops pay no customs duty, regulatory duty or additional customs duty. Sales tax is a reduced 10% plus 3% value addition tax, and income tax 5.5% for filers. A US$1,000 laptop at Rs 276.85 per dollar pays about Rs 53,197; a non-filer pays Rs 70,403.
Why are shoes and cosmetics taxed so heavily?
They carry 20% customs duty, 20% regulatory duty and 2% additional customs duty, and sales tax is 25% under SRO 297(I)/2023 for these goods. They are also sold at a printed retail price (Third Schedule of the Sales Tax Act), so sales tax is charged on at least 130% of the value plus duties.
What about mobile phones and cars?
Mobile phones are registered through PTA’s DIRBS with fixed per-phone duties, so use the PTA tax calculator. Cars have their own duties, excise and fixed amounts for overseas Pakistanis; use the car import duty calculator.
Why might customs charge more than this estimate?
Customs may not accept the invoice value and can apply a valuation ruling, use a different tariff heading for your exact item, or convert at the exchange rate on the day the goods declaration is filed. Couriers also charge their own clearance fees. The final amount is whatever customs assesses.
Guides
Related calculators
- Car import duty calculatorDuty and taxes on importing a new or used car into Pakistan in 2026-27: customs, regulatory and excise duty, sales tax, income tax and Gift scheme amounts.
- 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.
- Daraz profit calculatorWork out your profit per order on Daraz after commission, payment fee, shipping and tax, and the price you need for a target margin.
- Solar size & paybackFind the kW solar system you need from your monthly units, its cost, monthly savings and payback period under net billing.
- Salary tax calculatorCalculate your monthly income tax and take-home salary under the 2026-27 budget, and see how much you save compared with 2025-26.
Sources
- Pakistan Customs Tariff 2026-27 (FBR): customs duty by PCT code
- S.R.O. 1064(I)/2026, 30 Jun 2026: regulatory duty (S. Nos. 195, 290-291, 329, 558)
- S.R.O. 1063(I)/2026, 30 Jun 2026: additional customs duty (2% on the 20% slab, 4% on 25% and above)
- Sales Tax Act 1990, updated 30 Jun 2026: s.3, s.2(27), s.2(46)(d), Third, Eighth (S. Nos. 77, 90) and Twelfth Schedules
- S.R.O. 297(I)/2023, 8 Mar 2023: 25% sales tax on cosmetics, footwear and other listed imports
- 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, First Schedule Part II, Tenth and Twelfth Schedules
- FBR Withholding Tax Rates Card, updated to 30 Jun 2026
- Customs Act 1969, as amended up to 30 Jun 2026: s.19C (parcels up to Rs 1,000)
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.