Custom Charges from China to Pakistan Complete Rates, Rules & Cost-Saving Opportunities

Overview: Pakistan's import duty structure for goods originating from China is primarily governed by the China-Pakistan Free Trade Agreement (CPFTA), which offers significant preferential tariff concessions. The total tax liability is calculated cumulatively, starting from the C&F value to establish the assessable value for all subsequent levies. For SME importers, understanding this multi-layered framework is essential for accurate landed cost estimation and competitive pricing.

Duty Type Details:

• Customs Duty (CD): This is the base tax determined by the HS Code, with many Chinese products qualifying for 0% or reduced rates under CPFTA.
• Additional Customs Duty (ACD): A mandatory surcharge applied to most imports to bolster national revenue.
• Regulatory Duty (RD): A flexible levy used by the government to discourage the import of non-essential or luxury items.
• Sales Tax (GST): An indirect tax calculated on the duty-paid value, typically set at a standard rate of 18%.
• Income Tax (WHT): An advance withholding tax collected at the import stage, varying based on the importer's tax filer status.
• Antidumping Duty: Imposed on specific commodities to prevent injury to domestic industry from unfairly priced imports.