Custom Duty Rates in Pakistan - Import Duty Calculator

When you’re importing goods into Pakistan, knowing the right customs duty rate can make all the difference—whether you’re setting up a new plant, buying agricultural equipment, or investing in renewable energy. This guide breaks down customs duty rates from 0% to 25%, based on the Fifth Schedule of the Pakistan Customs Act, 1969.

What is the Fifth Schedule?

The Fifth Schedule offers concessions or exemptions from standard customs duties on specific goods. It’s designed to support:

Agriculture
Renewable Energy
Health and Education
Industrial Modernization
Infrastructure Projects

Overview of Pakistan Custom Duty Rates

Customs Duty Rate	Applies To
0%	– Agricultural machinery (plows, tillers, seeders, harvesters) – Irrigation systems and sprayers – Dairy and livestock equipment – Solar panels, inverters, batteries, MPPT controllers – Wind turbines, geothermal systems – Hospital beds, lab equipment, scientific scales – Educational instruments – Cool chain units, renewable energy parts – Power generation and grid station machinery
1%	– Certain pharmaceutical ingredients and chemicals (mainly in Part-II) – Requires health ministry or DRAP approval
3%	– Dairy chillers and UHT processing machines – Cool chain equipment – Construction machinery for mining and power – Solar controller components – Specialized capital goods for certified industries
5%	– Medical furniture (dentist chairs, operation lights) – Fire extinguishers – Wind water pumps – LED component machinery – Polishing tools for marble and gemstones
10%	– Oil refining and petrochemical industry machinery – Some solar PV module parts – LED lighting drivers (non-exempted cases)
11%	– LED PCB boards – Certain industrial or electronic parts under “respective headings”
15%	– General industrial machinery not qualified for concessions – Backup duty rate for items under multiple slabs
16%	– Consumer electronics (TVs, washing machines) – High-end imported appliances – Non-industrial spare parts
20%	– Fashion, clothing, and textile items (not raw materials) – Imported beverages and processed foods
25%	– Luxury cars and SUVs – Perfumes, cosmetics – Finished and branded products – Products not covered under any exemption

Breakdown of Pakistan Import Duty Rates

1. 0% Import Duty

This is the most favorable rate and covers a wide range of industries. You’ll find 0% duty on:

Agriculture

Plows, rotavators, cultivators, harvesters
Sprinklers, irrigation pumps
Tunnel farming kits and greenhouse equipment

Dairy and Livestock

Milking machines
Incubators and poultry equipment

Renewable Energy

Solar panels, batteries, inverters, MPPT controllers
Wind turbines and geothermal systems
Energy-saving LED bulbs and solar water heaters

Education and Health

Scientific balances, weighing scales, thermostats
Hospital beds, operation lights, diagnostic machines

Industrial & Others

Cool chain equipment
Machinery for mining, fish farming, fruit processing
Power projects using solar, hydel, wind, or nuclear energy

2. 1% Import Duty

Rare, applies mostly to pharmaceutical ingredients or raw chemicals. Requires approval from the Drug Regulatory Authority or Ministry of Health.

3% Import Duty

Moderate rate for specialized equipment:

Dairy processing machines (spray dryers, chillers)
Cool chain units and capital goods
Mineral exploration vehicles
Hospital gym equipment and refrigerators
Some solar-related accessories

5% Import Duty

Applies to items not eligible for lower rates:

Dental and hospital furniture
Fire extinguishers
Wind water pumps
Electric soldering/welding machines
Tools for marble and gemstone industries

10% Import Duty

Oil refinery and petrochemical plant machinery
PV module production equipment (in some cases)
LED driver circuits (when not meeting exemption conditions)

11% Import Duty

Certain electronic components and PCBs for LED lights
Industrial parts not eligible for concessions under the Fifth Schedule

15% Import Duty

This higher rate is usually applied if none of the lower slabs (0%, 3%, 5%, 10%, or 11%) apply.

Typically for general industrial machinery or parts under “respective headings”
Often applies to spares and accessories not directly used in manufacturing

16%, 20%, and 25% Import Duty

These rates are standard statutory rates under the First Schedule and apply when no exemption or concession is available. They’re used as fallback rates.

Examples

Consumer electronics like TVs, phones, and appliances
Luxury vehicles and cars not for industrial use
Finished products or assembled units (rather than parts)
Fashion and textile items not classified as raw materials
Cosmetics, food, and beverages not used as industrial inputs

Note: Items listed under the Fifth Schedule can fall into these higher slabs if:

They are not certified for exemption
The importer fails to provide the required documentation
The item is only partially covered or used for a non-specified purpose

Summary Table: Pakistan Import Duty Rates by Category

Customs Duty Rate	Examples of Products
0%	Agricultural tools, solar panels, medical equipment, dairy machines, educational lab tools
1%	Pharmaceutical APIs and raw chemicals
3%	Dairy sheds, spray plants, mining gear, solar controllers
5%	Hospital furniture, polishing tools, LED components
10%	Oil refinery equipment, PV module parts
11%	LED circuit boards, general industrial parts
15%	Machinery not covered under exemptions
16%	Consumer electronics, semi-luxury items
20%	Branded goods, footwear, high-end electronics
25%	Luxury items, imported cosmetics, assembled vehicles

Important Notes for Importers

To qualify for reduced customs duty:

Your product must be not locally manufactured (certified by FBR/Engineering Development Board)
Must be used for approved sectors (agriculture, renewable energy, etc.)
Must be certified by the relevant ministry (e.g., AEDB, Ministry of Health)
Cannot be sold or transferred without FBR permission within a certain period (typically 5–10 years)
Must be recorded properly in Pakistan Customs Computerized System (WeBOC)

Tools:

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Conclusion

Pakistan’s customs duty structure rewards those who invest in development, clean energy, and industrial growth. By using the Fifth Schedule wisely, businesses can significantly reduce import costs and speed up approvals.

Before importing:

Double-check the Fifth and First Schedules
Consult with your customs broker
Get necessary certifications upfront
Keep proper records for audits

Need help checking if your product qualifies for 0% duty?
Let me know your product name and intended use—I can help interpret the schedule for you.