Guide · Import Duty

Customs Duty Dubai to Pakistan: How It Works

Updated 13 August 2026

When a parcel arrives in Pakistan from the UAE, the FBR usually charge several layers: customs duty by HS code, an additional customs duty, 18% sales tax, and a withholding income tax. Added together the total can be significant, so it pays to know the breakdown before you ship.

Read this first: every number below is an indicative 2026 estimate to show how the maths works. Real charges depend on your exact HS code and the value customs assign. Always confirm with the FBR or a broker before committing.

How Pakistan import charges are built up

Pakistan stacks several charges on imports, starting from the assessable value (goods plus freight and insurance). The HS code sets the customs duty, and sales tax and withholding tax are layered on top.

LayerHow it is calculatedTypical 2026 range
Assessable valueItem value + freight + insurance (CIF, in PKR)Base for everything below
Customs dutyA % set by the HS codeCommonly 3–20% for consumer goods
Additional customs dutyAn extra duty on many tariff linesAround 2% (varies)
Sales tax18% of (value + duties)Standard 18%
Withholding income taxAdvance income tax at importAround 1–6%

In order: customs set the assessable value in rupees, apply customs duty by the HS code, add an additional customs duty on many lines, then charge 18% sales tax on the value plus duties, and finally an advance withholding income tax. Clearance runs through the WeBOC / Pakistan Single Window system.

The de-minimis and gift allowance

Pakistan's duty-free allowance for commercial parcels is low, so most shipments attract charges from a modest value. Do not assume a cheap parcel arrives free.

Genuine low-value gifts to individuals may pass with minimal charges, but commercial goods get no such relief. Because several taxes stack, the effective rate on consumer goods is often higher than the headline duty. Confirm current thresholds and rates with the FBR.

Worked example table

Here is roughly how charges scale with value for typical consumer goods. These are rounded estimates — your product's HS code may add or remove duty.

Item valueBasisApprox. total charge
AED 200 (~PKR 15,000)Duty ~10% + additional duty + 18% sales tax + WHT~PKR 4,500–5,500
AED 500 (~PKR 38,000)Duty ~15% + additional duty + 18% sales tax + WHT~PKR 13,000–16,000
AED 1,000 (~PKR 76,000)Duty ~20% + sales tax + WHT~PKR 30,000–36,000
AED 2,500 (~PKR 190,000)Duty + sales tax + WHT (cumulative)~PKR 80,000–95,000

AED to PKR conversions are approximate and the rupee moves a lot. The stacked taxes make the effective rate high. Figures are illustrative for 2026 only.

NTN: personal vs commercial

Whether the receiver in Pakistan needs a tax number depends on whether the shipment is personal or commercial.

  • Personal / gift shipments to an individual can usually clear without a company tax number, but still attract duty and taxes above the small allowance.
  • Commercial shipments — goods for resale or business use — require the importer to hold a National Tax Number (NTN) and clear through WeBOC / PSW.

If you are selling to a business in Pakistan, confirm they have an NTN and are registered on WeBOC before you ship.

How to keep duty predictable

You cannot avoid legitimate charges, but you can stop them becoming a surprise that kills the sale.

  • Get the HS code right — it sets the duty (and often the tax) rate. A wrong code means a wrong quote.
  • Declare the honest value — under-declaring risks penalties and reassessment by customs.
  • Budget for the stacked taxes — customs duty is only the first layer; additional duty, 18% sales tax and withholding tax push the real cost well above the headline rate.
  • Decide who pays — shipping DDP means you cover duty and tax so your buyer is not surprised. Compare in our DDP vs DAP guide.

Note: every figure here is indicative for 2026 and rounded to explain the method. Confirm current rates with Pakistan customs before you quote a landed price.

Want a landed-cost estimate for your shipment?

Send us the item, value and destination and we will estimate the duty and total landed cost, prepare the paperwork, and ship it on discounted rates. We handle the HS code and Certificate of Origin for you.

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Related guides: UAE export documentation checklist · DDP vs DAP explained · all guides · Shipping Dubai to Pakistan

Frequently asked questions

How much customs duty will I pay on a parcel from Dubai to Pakistan?
It depends on the HS code, but remember several taxes stack. As an indicative 2026 guide, expect customs duty of about 3–20%, an additional customs duty of around 2%, 18% sales tax on the value plus duties, and a withholding income tax of 1–6%. The combined effect is often much higher than the headline duty. Confirm with the FBR.
Is there a duty-free limit for parcels sent to Pakistan?
Only a small one for genuine gifts. Commercial parcels attract duty and taxes from a low value, and there is no generous relief. Treat almost all commercial shipments as taxable and verify current allowances with the FBR.
Why is the total charge so high on parcels to Pakistan?
Because the charges stack: customs duty, an additional customs duty, 18% sales tax and a withholding income tax are applied one on top of another. Even a modest headline duty can turn into a large total once all the layers are added.
Do I need an NTN to receive goods in Pakistan?
For commercial imports, yes — the importer needs a National Tax Number (NTN) and must clear through the WeBOC / Pakistan Single Window system. Individuals receiving a personal parcel generally do not, but businesses importing for resale do.
Are these duty figures exact?
No. Every figure is indicative for 2026 and rounded to show how the stacking works. Actual charges depend on the exact HS code, valuation and current rates. Always confirm with the FBR or a customs agent before quoting a landed price.
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