Market Reports/Tariffs
Textiles, Apparel, Footwear and Travel Goods

Pakistan

Import Tariffs
Documentation/Procedures
Restrictions
Standards
Labeling
Market Information

Last updated on 10/25/2016

If you have any questions about the following information, please contact Maria D'Andrea-Yothers at the U.S. Department of Commerce- Office of Textiles and Apparel at 202-482-4058 or click here for e-mail access.

**The following information is provided only as a guide and should be confirmed with the proper authorities before embarking on any export activities.**


Import Tariffs - Pakistan
Import tariffs are ad valorem levied on the c.i.f. (cost, insurance, and freight) value of the goods.

Pakistan: Tariffs (percent ad valorem) on Textiles, Apparel, Footwear and Travel Goods
HS Chapter/Subheading
Tariff Rate Range (%)
Yarn
-silk
5003-5006
3
-wool
5105-5110
3 - 11
-cotton
5204-5207
11 - 20
-other vegetable fiber
5306-5308
3 - 11
-man-made fiber
5401-5406/5501-5511
3 - 11
........................
Woven Fabric
-silk
5007
16
-wool
5111-5113
16
-cotton
5208-5212
16 - 20
-other vegetable fiber
5309-5311
16 - 20
-man-made fiber
5407-5408/5512-5516
16
Knit Fabric
60
30
.........................
Non Woven Fabric
5603
16 - 30
Industrial Fabric
59
3 - 20
........................
Apparel
61-62
3 - 20
Home Furnishings
including: bed, bath, kitchen linens, etc..................
63
3 - 20
Carpet

Footwear

Travel Goods
57

64

4202
3 - 20

20

20

For more detailed tariff information, see the Federal Board of Revenue of Pakistan At the bottom under “FBR Wings” click on “Customs”. Hold mouse over “Customs Tariff in left hand column to highlight. In the dropdown, click on “Download Tariff” or go to Pakistan Customs Tariff; or the Current Situation of Schedules of Members on the World Trade Organization website.

Duty Exemption-- An exemption of customs duty payment is available on the import of thread, polyester, woven cotton, synthetic lining, wadding and interlining materials. The exemption is subject to the condition that the manufacturers of textile products export the finished products of these raw materials. The exemption is also applicable on the import of plain and quilted lining materials; thread, synthetic nylon, polyester, braided cotton or combination; all kinds of wadding materials, including acrylic wadding; interlining materials, woven and non-woven, fusible and non-fusible; thermoplastic counter and toe puff material, stiffeners, cut or in sheets or rolls; synthetic lining, including artificial leather lining and fabric lining and plastic wrapping and shrunk film for packing.

Additional Import Taxes and Fees--All importers are required to pay the following taxes on imported goods: a 1 percent charge on the c.i.f. value of imported goods, to which total is added another 1 percent handling charge. A 17-percent VAT (value-added tax) is applied on the c.i.f. value

The income withholding tax (WHT), which is collected at source, is sometimes readjusted subsequently upon filing of returns; where this is not the case, it represents final income tax payment on the transaction, and therefore is not really an income withholding tax. Commercial importers pay WHT on clearing imports at the general rate of 5% of the tax- and tariff-inclusive value of the goods. Some imports (such as fibers, yarns, and fabrics - excluding cotton), are levied at concessionary rate of 1%, usually if there is no local production. However, the 2007/8 Budget extended the 5% WHT to imported polyester filament yarn.

Temporary Imports/Samples--Import regulations permit temporary duty-free entry of legally importable items by foreign companies (e.g., commercial samples) provided that a bank guarantee or indemnity bond equivalent to the value of the item is provided to Customs to ensure that the items will be re-exported. Applicable import fees must be paid, but will be refunded on re-export. Similarly, domestic industrial firms may import items for test, trial, and re-export, subject only to the payment of a refundable import fee. Pakistan accepts ATA Carnets as a means of temporary importation for the use of exhibitions and fairs. Carnets are not accepted for general importation of commercial samples.

ATA Carnet--An ATA Carnet or "Merchandise Passport" is a document that facilitates the temporary importation of products into foreign countries by eliminating tariffs and other import taxes or charges normally required at the time of importation. For more information or to apply for an ATA Carnet, see the United States Council for International Business website.

If your product is primarily made in the U.S. of U.S. originating components it may qualify for duty-free entry into countries with which the U.S. has a free trade agreement (FTA). The U.S. currently has FTAs with the following countries: Australia, Bahrain, Canada, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Israel, Jordan, Mexico, Morocco, Nicaragua, Oman, Panama, Peru, Singapore and South Korea. See the FTA Tariff Tool, to determine the duty-free status or reduced duties that apply to products eligible under these free trade agreements.

Additional resources for tariff information:

Return to Top

Import Documentation/Procedures (Pakistan)

Certificate of cleanliness--Used clothing should be accompanied by a certificate of cleanliness signed by a physician, with the letters M.D. following the signature.

For more information on local customs rules and regulations:
Federal Board of Revenue - FBR
For information on common export documents, such as transportation documents, export compliance documents, certificates of origin, certificates for shipments of specific goods, temporary shipment documents, and other export-related documents, see the Export.gov webpage on Common Export Documents.

For country-specific information on import procedures and documentation requirements, see the
Country Commercial Guides (CCG) on the export.gov website.

Return to Top

Import Restrictions (Pakistan)
Used clothing not mentioned, but you can find more information at Ministry of Commerce>click on “Strategic Trade Policy Framework” > Import Policy Order 2015-18 or go directly to http://www.commerce.gov.pk/wp-content/uploads/2016/10/IPO-2016.pdf

U.S. Export Restrictions:

The Office of Foreign Assets Control (OFAC) in the U.S. Department of the Treasury administers and enforces economic and trade sanctions against targeted foreign countries, terrorists, and international narcotics traffickers and their agents in accordance with U.S. foreign policy and national security goals. The OFAC website includes summaries of sanctions programs for various countries and the “Specially Designated Nationals and Blocked Persons” (SDNs) list of entities and individuals with whom U.S. persons may not conduct business and whose property must be blocked if under the control of a U.S. person.

The Bureau of Industry and Security (BIS) in the U.S. Department of Commerce is responsible for implementing and enforcing the Export Administration Regulations (EAR), which regulate the export and re-export of most commercial items. BIS maintains the Denied Persons List, which consists of individuals, and companies that have been denied export and re-export privileges by BIS, and the Entity List, which consists of foreign end users who pose an unacceptable risk of diverting U.S. exports and the technology they contain to alternate destinations for the development of weapons of mass destruction

Return to Top

Standards - Pakistan
The Pakistan Standards and Quality Control Authority - PSQCA is the national standards body. The functions of PSQCA include the establishment and enforcement of national standards, registration of inspection agencies, and assessment of industrial raw materials and finished products for compliance with international standards. The Ministry of Science and Technology is responsible for the formulation and enforcement of standards in Pakistan. The Pakistan Council of Scientific and Industrial Research - PCSIR and the Ministry of Science and Technology regularly publish technical regulations governing industry standards.

The Pakistan Standards Institution has established 400 standards for textiles. These standards are voluntary and are not imposed. The standards for cotton fiber are defined by the Pakistan Central Cotton Committee.

Pakistan allows the import of U.S. products that meet U.S. standards in cases where there are no Pakistani standards or where the Pakistani standards (some of which are based on U.S. standards) do not conflict with the U.S standards. As a result, Pakistan allows the import of most U.S. products that meet U.S. standards.

Local standards organization and other resources:
Pakistan Standards and Quality Control Authority - PSQCA

The Pakistan National Accreditation Council - PNAC

Ministry of Science and Technology

The National Center for Standards and Certification Information (NCSCI) at the National Institute of Standards and Technology (NIST) in the U.S. Department of Commerce provides information on U.S. and foreign standards, technical regulations, and conformity assessment procedures for non-agricultural products. NCSCI staff responds to requests for information by identifying relevant standards and regulations, and by referral to the appropriate standards-developers or private-sector organizations. Under copyright restrictions, NCSCI cannot provide copies of standards, but NCSCI does provide sources for accessing standards.

U.S. companies can register for the Notify U.S. service to learn about and comment on proposed changes to foreign standards, technical regulations, and conformity assessment procedures that may affect U.S. access to global markets.

Additional resources:

Examples of voluntary formaldehyde labeling programs

American Apparel and Footwear Association's Restricted Substances List

American National Standards Institute (ANSI)

International Organization for Standardization (ISO)


Return to Top


Labeling - Pakistan
Every article, label, or wrapper bearing any English words also must bear an adequate, indelible indication of the country of origin, such as “Made in U.S.A.,” adjacent to and in letters as large and as conspicuously as the other English trademark or other English words. If more than one language is used on the article, the mark of origin should be repeated in all the languages. Goods or packages entirely unmarked require no marks of origin.

The following goods must be marked “Made in Pakistan,” as specified, when packed, processed, or assembled in Pakistan, regardless of whether the assembled product was made wholly or partly of foreign parts or whether the item is for wholesale or retail trade. However, if the processing involved only packing, embellishing, bottling, or labeling, etc., the words “Packed in Pakistan” or “Containers or coverings made in Pakistan” should appear on the label instead.

In addition to the above, the minimum size of the lettering indicating place of origin or name and address of the manufacturer must be as big as the letters in the name of the product or the trade description of the goods. In all cases, the required labeling must be in Urdu or English and must appear on the same label as the brand name and trade description.

Textile piece goods, dyes, chemicals, and pharmaceuticals also are subject to special labeling regulations. For cotton yarn, man-made fibers, and yarns, the label must be on each bundle; and for woolen fabrics, including woolen carpets manufactured in a factory whose plant and machinery is powered by electricity, steam, or natural gas, the labeling must be done directly on the goods.

For more information, contact:

Pakistan Standards Institution
Karachi
Tel: 92-21-9215106

Return to Top


Market Information - Pakistan

Ministry of Commerce

U.S. companies may contact the U.S. Commercial Service for information and personalized counseling at every step of the exporting process. Find a U.S. Export Assistance Centers near you.

For information on protecting trademarks, designs, patents and copyrights, see the STOPFAKES.GOV website. STOPFAKES.GOV is dedicated to helping U.S. companies protect their innovations and safely market their products at home and overseas. Find guidance and resources on how to register your company's intellectual property and protect it from counterfeiting and piracy. Also find IPR toolkits for select countries, as well as other country-specific information.

For information on selling to foreign governments, see the Global Procurement Opportunities website.

Other sources for market information and data:

OTEXA Export Market Report (U.S. export data for textiles, apparel, footwear and travel goods)

U.S. Department of Agriculture, Foreign Agricultural Service

U.S. Department of State - U.S. Embassies, Consulates, and Diplomatic Missions

U.S. Office of the Trade Representative

Local Industry and Trade Associations

Return to Top