Including details of: Crm PAKISTAN CUSTOMS @Qrixm™ DUTIABLE OR RESTRICTED GOODS Brochure -014VISION a an cee ie oe eee eer auc CL eeu aed Se eae cea compliance with related tax la WTS Le) Enhance the capability of the tax eure ee eae application of modem techniques, providing taxpayer assistance and eae en dedicated and professional workforce VALUES Tice eee) oes or] ued Ley Responsivenessa ee ray Iie patter tomes pat ieee rep tnn a % Fee rsa eaters ee a a Heres ineratr ity tere a ae ena = ———___2- mvs Sicteceten denser Hebel ne Anette In this brochure, words and pnrases that are not eeu a Seer eee ets t Spar en —feinpot oF ares or goods Tsang out Foren rerces a MS Day fe slowance fr Fkitani ater 08 ih ay abroad 7 Day fe alowance fF atl wih ty soa of & days or more Fie ity fy fo Pakistan atonal win ay soadof# mre aye Day fe lowance or Fatan nator ivalng“Tantr of Resdoce™ See esionary duly alonane fr Pan Pc ea rational svlng "Waster 0 Residence’ ieAimine ats Dat rest or Paistan nbn nang Fevelgn xchange Retance Card Some et membertpef@fbr.gov.pk ay ee alowance for foreign nationals and tours Personal and house hod goods of Pakstan rational wo dies abroad * ‘Outgoing passengers » a UR OER Re esc Passengers departing Pakistan (Departures) “ Facitation And Tax Education, Se = CeCe Rea etc : ~ — rome tie ets POEs “ PORE EC Rao Anne» 15 De Csper Ta ly Allowance means duty free or dutiabe allowance etd eee ee ee ee ee personal, professional and household effects of a passenger. Ce ee eee eae cae en eed epee een ee eC ey ae Import means bringing into Pakistan articles or goods Paes Ree ey roe ene ou een Pe eet at) Peer eg ee ee ee) Peery Peace td Pe eno en ect Pee ee Perera ‘manufactured tobacco; Pees Pens ‘= Laptop computer and its accessories in use of the passenger. Prohibited articles or goods are those which cannot be imported in to or exported fram Pakistan under any Cércumstances being prohibited or banned to protect society, health and the environment. Complete list of Perr er ere Caron Imports and Exports (Control) Act, 1950 and the trade erect Saran Some of the most cammon prohibited or banned articles pene need ere ees Ce Ue ecu abroad, a Pakistani having dual nationality and a foreign Pens mere) Restricted articles or goods are those which can be Imported to or exported from Pakistan subject to certain cerlifcations, conditions, licenses, permissions or Pree Renate oa Pe een eed focrare se Rees Some of the most common restricted articles or goods that cannot be imported to or exported from Pakistan ey See ee pee ee eee eee ete more. It also includes the transfer of residence by a foreign national coming to Pakistan for a period of not aeGeneral Information Articles or goods brought in commercial quantities are released only on payment of fine equal to 30% of the value of articles or goods in addition to the applicable duty and taxes Bringing in of foreign currencies is permitted without any limit. A passenger can bring any amount of any foreign currency to Pakistan Conditions for admissibility of allowances to passengers entering Pakstar are as under 41. Separate allowance is admissible to husband and wife traveling together. 2. Allowances are not admissible in respect of goods: 2 That are not shipped from the country where the ‘passenger resided prior to arriving in Pakistan; That are In commercial quantity; 1 That do not reach Pakistan within sity days of passenger's arival. 3. Crew members are not entitled to duty free and dutiable allowances as admissible to other passengers, Crew members can only bring in articles ‘or goods in their personal use, ‘Condonation - The customs officals can condone the following 41. Short visits of upto four months to Pakistan during the last two years for avaling the Tanster of Residence; 2. Short fall upto four months in the period of two years stay abroad for avaling the Transfer of Residence (conditions apply); and 3. Late arrival of unaccompanied baggage upto skty days provided the goods are booked abroad within fifteen days of the arival ofthe passenger in Pakistan ‘Where the total period is upto two months, this can be condoned by the Assistant Collector, and Where the total period is of more than two months but less than four months, this can be condoned by the Additional Collector. Green Channel, a the color signifies, means frely passing with out any customs ftmalitis. This is fr the passengers Who do not possess articles or goods that are restcted or in excess of the admisible duty-free aware, if any. Customs officials are authorized to randomly request the passengers availing the facility of Green Channe! to alow Scanning of their luggage and if necessary to allow physical examination by opering the luggage. This is a normal custom procedure adopted world wide to counter misuse af the Green Channel facility It you are so requested by a custom offical, please under- stand that you have been picked up either randomly or on the basis of certain sk parameters and you are expected to cooperate with the customs officials. Passengers passing through the Green channel with articles (or goods that are prohibited, restricted or dutiable are able to prosecution, penalty as well as confiscation of the articles oF goods Red Channel, as the color signifies, means passing after completion of custom formalities. This is forthe passengers hhaving restricted or dutiable articles or goods. Re-import of articles or goods earlier taken out of Pakistan can be brought back free of custom duty and other taxes. Passengers intending ta re-import aides or goods are advised to obtain export certfieate or an endorsement on the passport, as to the exact description ofthe articles or goods, land distinguishable marks thereof certified by the Assistant Collector of Customs at the time of passenger's departure: from Pakistan, Duly free re-import of articles or goods isnot allowed in the absence of the export certificate ar endorsement on the passport. Taking out foreign currencies is permitted upto US $ 10,000 tun-conditionally. Taking out Pakistan currency exceeding Rs. 3,000 is not permitted and in case of departing for India a maximum of Rs, 500 is permitted, Unaccompanied Baggage means the items which are carried by the passenger and are shipped before orate the journey iS undertaken In case of unaccompanied baggage, the passenger hast file» baggage deslaaton onthe form as Setout in AnnexcCPen eg een eg abroad of 7 days or less eeu re UL ee caer less are entitled to following duty free allowance: Oe ee Gc? eer! On eee er eee eee ee eo BOC Ue eas Pakistani nationals retuming home with stay of 8 days ‘or more are entitled to following duty fre allowance: eg eee Ree og eed Py Oe ee ete ese cs Pee ee oe ric ree etic Pera aera eres Pe ee Se ecg ar Per ere ee ee aes ete 7 Sona ies ery Pec dere ear) ee ean Pre er he en the value not exceeding US $ 500; © Other goods (excluding television, deep freezer, Uae Rn te washing machine and air-conditioner) of the value not exceeding US $ 500 purchased from one of the ‘duty free shops in Pakistan within 60 days of the eo Te ted eek oe ea) om ee ea ee cee rare ie Pakistani nationals returning home with stay of 8 days or Peete re eee goers vad eco Parad rer ‘Microwave oven; eons Sn era ere noe eran ones Cee ee) Duty free allowance for Pakistani nationals availing, ca er Fe Uae ‘Transfer of Residence (for detalls see page 5) are entitled to following duty free allowance: Se ee ec nationals with stay abroad of 8 days or more (for eee Cone ren teen ae eee ee en eee ae eae ete ret) Pere ee ee) Cet een eer Dee ee eee era eee ene ese ee ae ee ees exceeding US $ 5,000 (conditions eppiy) See ens Peery eee ean eee Ce eae ie en eel PED Reet eee ere eet eee art Cioceu rerio Oe ee ee ee eed eee aU RT‘machine and air-conditioner) of the value not exceeding US $ 1,000 purchased from one of the duty free shops in Pakistan within 60 days of the artval; and ‘© Re-import of articles or goods (for details see Page 7) Concessionary duty allowance for Pakistani nationals Pe eee ere Pakistani nationals returning home and availing the Transfer of Residence (for detals ee page 5) are aso entitled to concessionary duty (50% of the fixed duty payable) on the following goods: eee Cain Cerone ee Pees ae Ce eres ots pce gS a ols Cee sey Duty credit for Pakistani nationals holding Foreign rere eo) Pakistani nationals holding Foreign Exchange Remittance eee eee them, once in a calendar year, as under: ea See eee a ee cos perry ba herie, Remittance Card | equivalent foreign : eed See ere ene eee Porto ee cua Pe ote Pee oan eae Ce ec eres cm ‘The redemption of the duty creit shall be endorsed by the customs official on the passport of the Foreign Exchange een nae tee eee eee ed Pe ee es ie ee en tea crt) Cee ec Duty free allowance for foreign nationals and tourists Foreign nationals and tourists coming to Pakistan are entitled to following duty free allowance: ene eg ee es ee ene ey errs © Professional tools af the value not exceeding US § coy Peo eg ee eg eee Se ee ean toy Cer Rte ere In addition, foreign nationals and tourists coming to ee Mec ede Coney eee ene Co eee eee eee with VCR or a video camera and VCR, without payment Cerrar eee cd reer ee ae ad Ser er ete te a bank guarantee, for export within thirty days or return Siete ear egos Ce oe ay release can not be sold in Pakistan and the passenger has to take such items out of Pakistan with him personally or ee ee eee en Coos Peete ete ee eee a errant) eee te oc ee ae gre kin ofa Pakistani national who dies abroad are exempt from payment of whole of customs-duty and taxes.Outgoing passengers Passengers departing Pakistan (Departures) All outgoing passengers are allowed to take their personal baggage and household goods, and any other goods provided their export is nat prohibited or restricted under the Customs Act, 1969, Import & Export (Cantro) Act 1950 or under any other law for the time being in force Oe ge ers regarding agriculture and wildife ete, currency, Penne prensa Trees ee ee a a) Serie ae eae tence nearest office for further guidance and information Be aware that possession of drugs can result in heavy penalties in the shape of fines, imprisonment cas ares ‘Ask a customs officer if you are in doubt about the Creare aie ars particular situation while filing in the incoming Pere Soon os eee ee eas access for customs examination, This helps fo speed gee ees eee ey Po Cany articles or goods for other people. f you do park eee pee eee Tear ence ae oe eee oo select you and your baggage for detailed examina- Peel opti ore et et End open ee ee nan ee nr ered Ree eee a eee Penalties for false information (such as false receipts) are severe and may result in confiscation of your prrreesr Break the law in any country re eran ut era to the same duty and tax-free concessions as artic ae ea ori Help us to prevent smuggling I Annex A Hf you have a complaint Some of the most common prohibited or banned articles or ‘goods that cannot be Imported into Pakistan ‘Alcoholic beverages and other such items, ‘Avimal feed ingredients from BSE infected countries; ‘Asticles ot goods, including their containers, bearing any ‘words or inscription ofa religious connotation or anti- Islamic or subversive itrature Counterfeit and pirated articles or goods; Edible product not fit for human consumption; Fireworks Holy Quran translation without Arabic text Indecent and obscene material Items of intellectual property right infingement; Live animals from BSE infected countries Pets (cats, dogs, fancy birds, etc.) unless certified by the National Veterinary Authority of the exporting country regarding BSE status; and Weapons, firearms, arms and ammunition of prohibited bore. Some of the mast common prohibited or banned articles or ‘goods that cannot be exported from Pakistan Antiquities Articles or goods in violation of Intellectual Property Rights; Chemicals (certain) Counterfeit and pirated articles or goods; Endangered species and those forbidden under CITES Convention; Fissionable material; Indecent and obscene material Intoxication and intoxicating liquors; and Narcotics substancesi Annex B Some of the most common restricted articles or goods that eannot be imported into Pakistan © Arms and Ammunition (nen prohibited) © Bete! nuts (Areca fae taesecres eve Cigars, cheroots, cgarilos and cigarettes, of tobacco substitutes which do not ‘smoking i injurious to health © Contaminated blood samples for laboratory test © Drugs and medicines Cllopathic © Edible products with less than rine months or seventy five per cent oftheir shel Fruits (fresh and ry © Human blood and . animals . hydrographic or similar charts ofall kinds including atlases, wall maps, topographical plans and Et ‘© Ozone depleting substances. © Plants and their products (certain © Radiation apparatus © Species of plants and parts thereof whether ning 0 dead; and © Tansmission apparatus Some of the most common restricted articles or goods that cannot be exported from Pakistan nitions and explosives tances and radio active matenals Antiquities; and Endangered species of Wild Fauna and Flor Decade teur el iro TET ceed ee eet Passport No. an co ma i So er Tulanout payable