Customs duty in Pakistani tax law

Sections across 4 laws whose headings refer to customs duty. 53 provisions in total, taken from the most recent version of each law.

This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.

Customs Act, 1969

28 matching sections in the 2025-06-30 version.

• section 4: Powers and duties of officers of customs
• section 18A: Special customs duty on imported goods
• section 18C: Rates of duty and taxes and determination of origin under trade agreements
• section 19: General power to exempt from customs-duties
• section 19A: Presumption that incidence of duty has been passed on to the buyer
• section 19B: Rounding off of duty, etc
• section 19C: Minimal duties not to be demanded
• section 20: Board’s power to grant exemption from duty in exceptional circumstances
• section 21: Power to deliver certain goods with-out payment of duty and to repay duty on certain goods
• section 24: Provisions and stores may be exported free of duty
• section 30: Date of determination of rate of import duty
• section 30A: Date of determination of rate of duty for clearance through the Customs Computerized System
• [section 31: Date for determination of rate of 66Aduty on goods exported
• section 31A: Effective rate of duty
• section 34: Power to give credit for, and keep account-current of duties and charges
• section 46: Duty of person receiving import manifest
• section 109: Reassessment on alteration of duty
• section 111: Duty on goods improperly removed from warehouse or allowed to remain beyond fixed time or lost or destroyed or taken as sample
• section 115: Power to remit duties on warehoused goods lost or destroyed
• section 121: Transshipment of goods without payment of duty
• section 124: Transshipment of provisions and stores from one conveyance to another of the same owner without payment of duty
• section 134: Notice of non-loading or relanding and return of duty thereon
• section 140: Determination of rate of duty in respect of baggage
• section 141: Bona fide baggage exempt from duty
• section 145: Rate of duty in respect of goods imported or exported by post or by courier
• and 3 more in the full text

Federal Excise Rules, 2005

12 matching sections in the 2023-10-31 version.

• section 7: Liability of duty
• section 8: No refund of duty erroneously levied or paid, unless claimed within one year
• section 9: Payment of duty not to be postponed
• section 19: Determination of duty in case proper records and accounts are not maintained
• section 21: Power to forgo duty on excisable goods lost or destroyed while lodged within registered premises
• section 23: Receipt of non-duty paid un-manufactured tobacco in a factory
• section 32: Drawback of duty paid on goods exported
• section 41: Special procedure for payment of Federal Excise duty by shipping agents
• section 43: Special procedure for collection of Federal Excise duty on telecommunication services
• section 43A: Special procedure for payment of Federal Excise duty on franchise fee or technical fee or royalty under a franchise agreement
• section 44: Payment of duty
• section 60: Recovery of arrears of duty

Federal Excise Act 2005

12 matching sections in the 2026-06-30 version.

• section 3: Duties specified in the First Schedule to be levied
• section 4: Filing of return and payment of duty etc
• section 5: Zero rate of duty and drawback of duty etc
• section 6: Adjustment of duties of excise
• section 10: Applicable value and rate of duty
• section 11: Collection of excess duty etc
• section 12: Determination of value for the purposes of duty
• section 14: Recovery of unpaid duty or of erroneously refunded duty or arrears of duty, etc
• section 15: Application of the Customs Act, 1969 (IV of 1969) to Federal excise duties
• section 27: Confiscation of goods subject to federal excise duty
• section 37: Deposit, pending appeal, of duty demanded or penalty levied
• section 44: Refund of duty

Sales Tax Rules, 2006

1 matching section in the 2025-06-30 version.

• section 164: Making of zero-rated supplies to a duty-free shop

Questions

Which Pakistani tax laws deal with customs duty?

4 of the laws published here contain provisions whose headings mention customs duty, across 53 sections in total. The largest number sit in the Customs Act, 1969 with 28.

Where is customs duty defined or governed?

There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.