Custom Duty on Shoes in Pakistan 2026: Navigate Duties, Cut Costs, Stay Compliant

Pakistan's import duty structure for shoes is designed to protect the local manufacturing sector while ensuring fiscal revenue. The system relies heavily on the transaction value (CFR) and applies multiple layers of taxation, including customs duties, additional customs duties, and regulatory duties. Importers must navigate a complex schedule where finished goods face significantly higher rates than raw materials.

Duty/Tax Type Name	Standard Rate or Rate Range
Ad Valorem (Customs Duty)	20% - 35%
Specific Duty	Not typically applied to shoes
Compound Duty	Not applicable
Section 301	Not applicable in Pakistan
Antidumping Duty	0% to 30% (Brand/Origin specific)
Excise Duty (FED)	0% (Standard shoes)
MPF (Merchandise Processing Fee)	Not applicable in Pakistan
HMF (Harbor Maintenance Fee)	Not applicable in Pakistan

Types of Duties and Taxes:

Customs Duty (CD): This is the primary tax levied on the assessed value of the footwear. For most finished shoes, the rate is fixed at 20% to discourage foreign competition.
Regulatory Duty (RD): An additional levy imposed to curb the import of luxury or non-essential items. Shoes often attract an RD of 10% to 20% depending on the material and HS code.
Sales Tax: A standard value-added tax of 18% is applied to the duty-paid value. This tax is mandatory for all commercial imports intended for resale.
Income Tax (WHT): An advance tax collected at the port of entry. Registered filers generally pay 6%, while non-filers are subject to a higher rate of 12%.