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Statutory FBR Customs Tariff Book · FY 2026–27

Pakistan Import Duty Calculator.

Free, independent Duty Calculator Pakistan for commercial importers and industrial manufacturers. Calculate statutory customs duties (CD), additional customs duty (ACD), regulatory duty (RD), sales tax, and advance income tax based on the 7,611-line First Schedule, Fifth Schedule concessions, SRO 1063(I)/2026, and Section 25 customs valuation.

Tariff Database: Pakistan Customs Tariff FY 2026–27 (7,611 Verified Lines)
Active SROs:SRO 1063 (ACD), SRO 1064 (RD), SRO 297 (25% ST)
SRO Governance Panel ↗
Step 1 of 2

Consignment Parameters

Type product name to search suggestions with HS codes and official descriptions.

Official FBR description or specific goods specification.

8-digit PCT or 12-digit WeBOC
Don't know your HS/PCT code? Search official FBR Customs Tariff Book
Evaluates MFN & FTA rules (Bahrain/GCC, China CPFTA, Turkiye, Sri Lanka).
1 USD = PKR
Configured indicative rate (not live-verified bank rate). You can edit to match your WeBOC GD conversion rate.
Under Tenth Schedule Rule 1 to the Income Tax Ordinance 2001, non-filers incur double advance income tax.

Statutory Tariff Engine (FBR Data): Operates against the complete official 7,611-line First Schedule (FY 2026–27), Fifth Schedule, SRO 1063(I)/2026, and SRO 1064(I)/2026. Fixed fallback rates are never fabricated. If an unclassified line is entered, estimates are withheld to avoid Section 32 misdeclaration risks.

King Agency licensed customs agents (#1064) provide verified customs clearing assessments on WhatsApp or email.

Pakistan Import Duty Calculator (FY 2026–27)

Enter your consignment details on the left and click "Calculate" to evaluate import duties, regulatory duty, sales tax, withholding tax, and landed cost across 7,611 verified FBR tariff lines.

✓ Statutory FBR Schedule

Directly mapped to First Schedule (Customs Act, 1969), SRO 1063(I)/2026 & SRO 1064(I)/2026.

✓ Licensed Agents (#1064)

Customs clearance consultation backed by King Agency licensed customs clearing agents.

Have a Complex Shipment? Ask on WhatsApp

Customs Valuation & Legal Framework

Understanding Pakistan Customs Valuation & Tax Stacking.

Every commercial or industrial consignment entering Pakistan via Karachi Port (East/West Wharves, KICT, PICT, SAPT) or Port Muhammad Bin Qasim (QICT) is assessed under the Customs Act, 1969, Sales Tax Act, 1990, and Income Tax Ordinance, 2001. Taxes layer sequentially, not in parallel.

Statutory Tax Stacking Sequence

In accordance with FBR General Order No. 04 of 2021 and Section 25 of the Customs Act, 1969, Pakistan Customs calculates duties and taxes sequentially across four statutory stages:

Step 01

Assessable Value (AV)

Invoice C&F value + 1% insurance (calculator assumption) converted to Pakistani Rupees (PKR) at official customs exchange rates.

Step 02

Customs Duties (CD/ACD/RD)

First Schedule CD + SRO 1063 Additional Customs Duty (2%–7%) + SRO 1064 Regulatory Duty levied on Assessable Value.

Step 03

Sales Tax & AST

Sales Tax (18% standard / 25% luxury) on (AV + all duties). 3% Additional Sales Tax (AST) for commercial importers.

Step 04

Advance Income Tax (WHT)

Section 148 WHT levied on cumulative duty-paid landed base. Non-filers pay a 100% surcharge under the 10th Schedule.

Required Consignment Inputs

What You Need for an Accurate Calculation

  • 1.Product Name or HS Code: Searchable against 7,611 verified 8-digit Pakistan Customs Tariff (PCT) codes.
  • 2.Declared Invoice Value & Currency: C&F or FOB amount in USD, EUR, CNY, AED, SAR, GBP, or other currencies.
  • 3.Importer Classification: Commercial trading importer vs. registered industrial manufacturer.
  • 4.Taxpayer Filer Status: Active Filer (ATL) or Non-Filer subject to 10th Schedule 100% WHT surcharge.
Regulatory Boundaries & Caveats

Important Limitations of Online Estimates

  • •Section 25A Valuation Rulings: Physical assessment at WeBOC may be adjusted by statutory minimum values published by the Directorate General of Customs Valuation.
  • •Import Trade Price (ITP): Certain raw materials, machinery, and consumer goods carry fixed valuation advisories that override commercial invoices.
  • •Origin & Trade Concessions: Cargo with verifiable FTA origin (e.g. CPFTA Phase-II or Turkiye PTA) may qualify for concessionary rates under the Fifth Schedule.
  • •Wharfage & Demurrage: Port terminal handling (KPT/PQA/QICT/SAPT) and shipping line container detention charges are separate from statutory customs duties.
Tax Rate Differential

Commercial Importer vs. Registered Industrial Manufacturer Tax Rates

In Pakistan, duty calculations vary substantially depending on importer classification. Registered industrial manufacturers importing raw materials or capital equipment for in-house manufacturing benefit from statutory exemptions:

Commercial Importers

Subject to standard statutory Customs Duty, ACD, RD, 18% standard Sales Tax, plus 3% Additional Sales Tax (AST) under the Twelfth Schedule to the Sales Tax Act, 1990, and 6% Advance Income Tax (WHT) under Part III of the Twelfth Schedule to the Income Tax Ordinance, 2001 (12% for non-filers).

Registered Industrial Importers

Exempt from 3% Additional Sales Tax under Clause 2(1) of the Twelfth Schedule to the Sales Tax Act, 1990. Additionally benefit from reduced Advance Income Tax rates (typically 1% to 2% under Part I/II of the Twelfth Schedule to the Income Tax Ordinance, 2001) on designated industrial inputs.

Authorized Customs Clearance Brokerage

Need Professional Clearance Assistance in Karachi?

King Agency (Licence #1064, KCAA) provides verified WeBOC GD filing, port examination, Section 25 valuation defense, and container delivery.

Customs Clearing Agent in Karachi →Custom Clearing Guide
Questions & Answers

Import Duty Calculator Pakistan — Frequently Asked Questions

How does the King Agency Pakistan Import Duty Calculator work?

The calculator evaluates customs duties and statutory import taxes against the complete 7,611-line Pakistan Customs Tariff (PCT) schedule published by the Federal Board of Revenue (FBR) for FY 2026–27 (with FY 2025–26 historical comparison). It automatically retrieves statutory Customs Duty (CD), applies Additional Customs Duty (ACD under SRO 1063(I)/2026), Regulatory Duty (RD under SRO 1064(I)/2026), Sales Tax (18% standard or 25% luxury), Additional Sales Tax (3% commercial / 0% industrial under the 12th Schedule), and Advance Income Tax (Section 148 WHT).

What inputs do I need to calculate duty with this Custom Duty Calculator Pakistan?

To obtain an accurate duty estimate in this custom duty calculator Pakistan, you need: (1) Product Name or 8-digit Pakistan Customs Tariff (PCT) code, (2) Invoice C&F or FOB value along with invoice currency (e.g. USD, EUR, CNY, AED, SAR, BHD, GBP, JPY), (3) Importer Category (Commercial Trading Importer vs. Registered Industrial Manufacturer), and (4) FBR Taxpayer Filer Status (Active Taxpayer on ATL vs. Non-Filer subject to 10th Schedule surcharges).

How does statutory tax stacking work in Pakistan Customs?

Pakistan Customs levies taxes in a strict statutory sequence governed by Section 25 of the Customs Act, 1969 and FBR General Order No. 04 of 2021: (1) Customs Duty (CD), Additional Customs Duty (ACD), and Regulatory Duty (RD) are calculated on Assessable Value (AV = CIF PKR). (2) Sales Tax (18% standard or 25% luxury) is calculated on [AV + CD + ACD + RD + FED]. (3) Additional Sales Tax (3% commercial / 0% industrial) applies under the Twelfth Schedule. (4) Advance Income Tax (Section 148 WHT) is calculated on the total duty-paid landed base, with a 100% surcharge for non-filers.

Why do duty estimates differ between commercial and industrial importers?

Under the Twelfth Schedule to the Sales Tax Act, 1990, raw materials and capital machinery imported directly by registered industrial manufacturers for in-house manufacturing are exempt from the 3% Additional Sales Tax (Value Addition Tax). Additionally, industrial importers benefit from reduced Advance Income Tax rates (typically 1% to 2% under Part I/II vs 6% for commercial importers under Part III of the Twelfth Schedule to the Income Tax Ordinance, 2001).

What is Assessable Customs Value (AV) and how is it determined?

Under Section 25 of the Customs Act, 1969, duties are assessed on CIF (Cost, Freight, and Insurance) converted into Pakistani Rupees (PKR) at official customs exchange rates published periodically by FBR. If freight is not separately invoiced, C&F invoice value is used. Where insurance is unentered, a 1% insurance addition is applied as a calculator assumption.

Why are online duty calculator estimates confirmed by a licensed customs clearing agent?

Online calculators provide statutory estimates based on declared values and published tariffs. Physical customs assessment at WeBOC and Pakistan Single Window (PSW) may be adjusted by: (1) Official Valuation Rulings issued under Section 25A of the Customs Act, 1969, (2) Import Trade Price (ITP) valuation directives, (3) origin quota concessions (e.g. CPFTA Phase-II, Turkiye PTA), (4) laboratory testing, or (5) port terminal handling, demurrage, and detention charges. Importers moving cargo through Karachi Port or Port Qasim can consult our licensed customs clearing agent in Karachi for comprehensive document audit and tariff assessment before shipment.

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