Import in Pakistani tax law
Sections across 6 laws whose headings refer to import. 30 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
22 matching sections in the 2025-06-30 version.
- section 16: Power to prohibit or restrict importation and exportation of goods
- section 17: Detention, seizure and confiscation of goods imported in violation of section 15 or section 16
- section 18A: Special customs duty on imported goods
- section 22: Re-importation of goods produced or manufactured in Pakistan
- section 22A: Temporary export of imported plant and machinery
- section 25: Value of imported and exported goods
- section 25C: Power to takeover the imported goods
- section 28: Power to test and denature imported spirit
- section 30: Date of determination of rate of import duty
- section 35: Drawback of the export on imported goods
- section 36: Drawback on goods taken into use between importation and exportation
- section 43: Delivery of import manifest in respect of a vessel
- section 44: Delivery of import manifest in respect of a conveyance other than a vessel
- section 45: Signature and contents of import manifest and amendment thereof
- section 46: Duty of person receiving import manifest
- section 75: Imported goods not to be unloaded unless entered in the import manifest
- section 83B: Provisional release of imported goods
- section 103: Goods on arrival at customs-station of destination to be subject to same laws as goods on first importation
- section 144: Label or declaration in respect of goods imported or exported by post or by courier to be treated as entry
- section 145: Rate of duty in respect of goods imported or exported by post or by courier
- section 172: Power to detain packages containing certain publications imported into Pakistan
- section 174: Power to require production of order permitting clearance of goods imported or exported by land
Federal Excise Rules, 2005
3 matching sections in the 2023-10-31 version.
- section 28: Imported cigarettes
- section 38: Treatment of imported POL products
- section 43B: Special procedure for services provided Port Operator and Terminal Operator in relation to imports
Sales Tax Rules, 2006
2 matching sections in the 2025-06-30 version.
- section 34A: Sanction of refund claims of import-related sales tax by the Collectorates of customs
- section 150ZQJ: Functions and responsibilities of the manufacturer or importer of specified goods
Sales Tax Special Procedures Rules, 2007
1 matching section in the 2015-06-30 version.
Income Tax Ordinance, 2001
1 matching section in the 2026-06-30 version.
Sales Tax Act, 1990
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with import?
6 of the laws published here contain provisions whose headings mention import, across 30 sections in total. The largest number sit in the Customs Act, 1969 with 22.
Where is import 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.