Custom

In Pakistan custom operations are regulated under Custom Act, 1969. (As Amended up to 30 th
June,2019)

Goods dutiable:
Following goods are dutiable under custom Act,
1) Goods imported in to Pakistan.
2) Goods brought in from any foreign country to any custom station, and without payment
of duty there, transshipped or transported for, or thence carried to, and imported at any
other custom station.
3) Goods brought in bond from one custom station to another.

Rates:
Custom Duties shall be levied at such rates on import of goods or class of goods as are
prescribed above, subject to following conditions and limitations,
1) No export duty shall be levied on the goods exported from Pakistan.
2) Federal Government can Impose a regulatory duty on all or any of the goods imported
or exported as specified dutiable, at a rate not exceeding one hundred per cent of the
value of such goods.
3) The regulatory duty will be in addition to any duty previously or already imposed.
4) The Federal Government Can Impose Additional custom duty on such goods at a rate
not exceeding thirty- five per cent of value of such goods.
5) The Federal Government can levy a special custom duty on the importation of such
goods as are of the same kind as goods produced or manufactured in Pakistan.
Exemptions:
The Government, whenever circumstances exist to take immediate action for the
purposes of national security, natural disaster, national food security in emergency
situations, protection of national economic interests in situation arising out of abnormal
fluctuation in international commodity price, or in any other such situation, can exempt
any goods imported into or exported from Pakistan.
Following are some items currently exempted from custom tariff.
1) Most kind of agricultural machinery.
2) Seeding or planting Equipment.
3) Harvesting, storing and thrashing equipment.
4) Coal mining machinery equipment.
5) Machinery equipment and other education and research related items imported by
technical institutes, training institutes, schools, colleges and universities.
6) Systems And items for dedicated use with renewable source of energy.
These were some of the examples of many exempted items.