Import & Export
How to calculate customs duty in Pakistan (2026-27), with a worked example
How Pakistan import taxes stack up: customs duty, ACD, regulatory duty, 18% sales tax, 3% VAT and income tax, with a full 2026-27 worked example.
Import & Export · Business & Trade
NTN, sales tax registration, PSW (Rs 500, NADRA biometrics), Customs trader registration and a bank profile. What you need to start importing or exporting.
AI Summary
To start importing or exporting in Pakistan you need a registered business with an NTN, sales tax registration (compulsory for importers), and a Pakistan Single Window (PSW) subscription, which costs Rs 500 every two years and needs NADRA biometric verification. You then register with Customs as a trader through PSW and link your bank account so your bank can send your trade profile and payment records. There is no general import or export licence; banned and restricted goods are listed in the 2022 policy orders.
To start importing or exporting you need an NTN, sales tax registration (compulsory for importers), and a Pakistan Single Window (PSW) subscription, which costs Rs 500 and needs NADRA biometric verification. You then register with Customs as a trader on PSW and link your bank account. There’s no general import or export licence: most goods can be traded once you’re set up, apart from banned and restricted items.
The subscription costs Rs 500, non-refundable, paid through a PSID. Your user ID lasts two years; renewal costs another Rs 500 with fresh biometrics. Companies with several directors or partners also need an authority letter when registering with Customs.
Yes. WeBOC is still Customs’ core system and is linked into PSW. Everything traders could do in WeBOC is available in PSW. Where a regulator’s permit or certificate is needed, you must file through PSW’s Single Declaration; otherwise you can use either.
Not a general one. Under the Import Policy Order 2022, goods can be imported from anywhere unless they’re banned, prohibited or restricted; restricted goods (Appendix B) come with conditions. The Export Policy Order 2022 allows all exports except those in its Schedule I, with conditions on Schedule II. Goods from or to India are banned (except some medicines regulated by DRAP), and imports from Israel are banned.
Imported goods must also meet the same national quality standards as local goods. Exporters to trade-agreement countries get certificates of origin through TDAP’s electronic system, which is linked to PSW.
More guides: Import & Export.
An NTN, sales tax registration if you import commercially, a PSW subscription (Rs 500 with NADRA biometrics, renewed every two years), registration with Customs as a trader through PSW, and a bank account linked to your PSW profile.
Not for most goods. Anything not banned or restricted in the Import Policy Order 2022 or Export Policy Order 2022 can be traded once you're registered on PSW. Restricted items need specific permits.
Rs 500, non-refundable, paid through a PSID. The subscription is valid for two years; renewing costs another Rs 500 and fresh biometrics.
No. PSW replaced the Electronic Import Form and Electronic Form-E with a trade profile your bank keeps and sends to PSW, along with your letters of credit, advance payments and contracts.
Yes. FBR lists all importers among the persons who must register for sales tax.