CUSTOMS DUTIES: AFGHANISTAN TO PAKISTAN

Customs Duties and Import Regulations: Afghanistan to Pakistan

Trade between Afghanistan and Pakistan is governed by Pakistan's customs regulations and tariff structure. Pakistan utilizes the Harmonized System (HS) for goods classification and levies customs duties on an ad-valorem basis. Exporters from Afghanistan should be aware that Pakistan imposes additional charges beyond base customs duties, including a 17.0 percent sales tax on the duty-paid value of imported goods. All customs duties and related charges must be paid in Pakistani rupees.

General Duty Rates and Tariff Structure

Pakistan's tariff rates vary significantly based on product classification under the Harmonized System. The following table outlines the general framework for understanding duty assessments:

Product Category	Duty Rate	Additional Information
Agricultural Products	Varies by HS code	Contact customs authorities or trade experts for specific rates
Textiles and Apparel	Varies by HS code	Contact customs authorities or trade experts for specific rates
Machinery and Equipment	Varies by HS code	Contact customs authorities or trade experts for specific rates
Electronics and Components	Varies by HS code	Contact customs authorities or trade experts for specific rates
Minerals and Metals	Varies by HS code	Contact customs authorities or trade experts for specific rates
Sales Tax (on all imports)	17.0%	Applied to duty-paid value of goods

For precise tariff rates applicable to your specific products, consult Pakistan's Customs Info Database Tariff Lookup Tool or contact trade experts familiar with Afghanistan-Pakistan trade corridors.

Required Documentation

Exporters from Afghanistan must prepare comprehensive documentation to facilitate customs clearance in Pakistan:

• Commercial Invoice with detailed product descriptions and values
• Packing List indicating contents, weights, and dimensions
• Bill of Lading or Airway Bill for transportation proof
• Certificate of Origin documenting goods originating from Afghanistan
• Import License (if required under Pakistan's import regulations)
• Customs Declaration Form completed with accurate HS classifications
• Quality and Safety Certificates (where applicable)
• Insurance documents (if goods are insured)
• Test reports or laboratory certificates for regulated products
• Currency declaration forms if applicable

Important Regulations and Compliance Requirements

Harmonized System Classification: All goods must be correctly classified using the Harmonized System. Misclassification can result in penalties and delays.

Valuation: Customs duties are calculated on the duty-paid value of goods. Pakistan follows international standards for customs valuation.

Payment Requirements: All duties and taxes must be settled in Pakistani rupees at the time of customs clearance.

Prohibited and Restricted Items: Certain categories of goods may be prohibited or restricted from import into Pakistan. Exporters must verify that their products are not on Pakistan's restricted import list before shipment.

Labeling and Marking: Goods must comply with Pakistan's labeling and marking requirements, including proper identification of origin, contents, and safety information where applicable.

Trade Agreements and Preferential Arrangements

Afghanistan and Pakistan maintain bilateral trade relations, though specific preferential trade agreements should be verified with current trade authorities. Pakistan participates in various regional trade frameworks that may affect tariff treatment. Exporters should consult with:

• Pakistan Federal Board of Revenue (FBR) for current tariff schedules
• Pakistan's Ministry of Commerce for trade agreement details
• Afghan Ministry of Commerce and Industries for export incentives
• Professional customs brokers operating in Pakistan for up-to-date information

Given the complexity of customs regulations and the variation in duty rates by product classification, exporters are strongly advised to engage qualified customs brokers or trade consultants familiar with Afghanistan-Pakistan trade before finalizing export shipments.