Importing Personal Effects into Pakistan: Documents & Customs Rules

Source: FIDI Customs Guide · Updated 2025 · Download the Pakistan Import Guide (PDF)

Removal goods Residents Availing/Eligible for Transfer of Residence (TR)

• Original passports, showing all travel history, covering travels in past two years.
• Original or Express BL/ AWB (duly endorsed by consignee).
• Packing list in detail, especially electrical items with Make / Model, etc.
• Transfer of residence (TR) form (to be provided by the destination agent to the customer for signature and agent will fill the form).
• National Identity Card copy for Pakistani Nationals.
• Valid visa (for foreign nationals only).
• Employment letter (for foreign nationals only).
• Signatures on Customs/Shipping Line/Air Line Authority Letters by consignee.
• NICOP for dual Nationals.
• Power of Attorney by shipper in favour of customs clearing agent.

• The TR gives an automatic duty-free allowance of the following items:
• Old and used furniture, fixture, crockery, cutlery, kitchen utensils, rugs, household linen, beddings including blanket and other household goods generally used by family during stay abroad, excluding the items listed below:
• One television set, one deep freezer, one refrigerator, one microwave oven, one cooking range, one washing machine and one air conditioner on the payment 50 % of the total duty and taxes (new regulatory duty & taxes notified from time to time by the government of Islamic Republic of Pakistan).
• Professional tools and equipment of the value not exceeding five thousand USD and second-hand or used medical equipment, including electro medical equipment, if in use of a Pakistani national who is a registered medical practitioner recognized by Pakistan medical and dental council provided that for above an inspection certificate from an internationally recognized inspection agency in the exporting countries to the effect that such equipment is free from bacteria and
• other material injurious to human health, is furnished at the time of import of equipment.
• Weapon of non-prohibited bore for the personnel of armed forces, customs, police or any other law enforcement agency.
• The consignee is allowed duty free gift allowances up to USD 500.00 in addition to TR. For the following items, UPON FIRST VISIT / ENTRY in Pakistan in a calendar year, otherwise the Duty & Taxes shall be applied:
• Personal wearing apparel and clothing accessories in use.
• Personal adornments in use.
• Toilet requisites and electric shaver in use.
• Medals, trophies & prizes bestowed upon a passenger.
• One electric iron in use.
• One hair dryer in use.
• Pushcart, toys & goods of personal use of the accompanying child.
• Decoration pieces in use.
• Wall clock in use.
• Vacuum cleaner in use.
• Table lamp in use.

• VERY IMPORTANT:
• Shipment must be booked at origin within 15 days of arrival of consignee. The presence of consignee is required at the time of Custom clearance.
• For more information, please visit www.fbr.gov.pk and click custom - Travellers.
• To avail the facility of TR (transfer of the resident) the customer must have been living abroad for two years or more and his short visits and stays in Pakistan in these two years should not exceed 60 days in short breaks.
• The Additional Collector of Pakistan Customs has the authority to condone short visits up to 120 days for availing the TR, if the reasons given by the customer are found to be satisfactory.
• The customer at destination signs the TR form.
• The Transfer of Residence includes Foreign Nationals coming to Pakistan for a period of two years or more.
• To avail the TR the Foreigner needs to show a company letter showing his intended posting to be two or more years along with a valid visa.
• Important:
• Goods brought in commercial quantity shall be allowed release only on payment of duty and taxes at the statutory rates and redemption fine equal to thirty percent or more as per law notified from time to time by the government of Pakistan on the assessed value of the goods.
• The government of Islamic republic of Pakistan (W.E.F. 1st July 2019 through Finance Act 2019-2020 for section 82 i.e. for the late filing of goods declaration) has imposed the penalty as per below schedule:
• 10 days free from penalty after arrival of the vessel;
• After free days, first 5 days penalty @ RS 5000/ (five thousand only) per day;
• Onward @ RS 10, 000/ (ten thousand only).
• Clearance: 7-10 working days.
• Customs duties payable in Pakistani Rupees from consignee’s account to the designated bank.

Removal goods Residents not eligible for the TR facility

• Original Passport showing all travel history.
• Original/Express BL/AWB (duly endorsed by consignee).
• Packing list in detail, especially electrical items with Make / Model, etc.
• National Identity Card copy for Pakistani Nationals.
• Signatures on Customs and Shipping
• line/Airline Authority letters by Consignee.
• NICOP for dual Nationals.

• The consignee is allowed duty free Gift allowances up to USD 500.00 for the following items, if not eligible for TR, but FIRST VISIT / ENTRY in Pakistan in a Calendar year, otherwise the full Duty & Taxes shall be applied to all items, including below:
• Personal wearing apparel and clothing
• accessories in use.
• Personal adornments in use.
• Toilet requisites and electric shaver in use.
• Medals, trophies and prizes bestowed upon a passenger.
• One electric iron in use.
• One hair dryer in use.
• Pushcart, toys & goods of personal use of the child.
• Decoration pcs in use.
• Wall clock in use.
• Vacuum Cleaner in use.
• Table Lamp in use.

• Following items are allowed on the payment of FULL Duties / Taxes & Fine as notified from time to time by the Islamic Republic of Pakistan on the following items:
• Television/LCD/LED
• Deep freezer
• Refrigerator
• Microwave oven
• Cooking range
• Washing machine
• Air conditioner
• Any other electrical /mechanical gadget
• Clearance: 7-10 days.
• Customs duties payable in Pakistani currency to banks from consignee’s account.

Diplomats removals

• Duty/Tax Exemption Certificate issued by Ministry of Foreign Affairs in Islamabad.
• Original or Express BL/AWB.
• Inventory/Packing list.
• Authority letter from Mission for Customs and Shipping line/Airline.
• Copy of passport with valid visa of Pakistan with arrival stamp page.

• All Household Goods and Personal Effects are Duty/Tax free.
• Alcohol is not authorized in the shipment:
• Alcohol is only allowed against Duty/Tax Exemption Certificate issued by Ministry of Foreign Affairs in Islamabad, against the allowance admissible, during assignment of diplomat, against the status of diplomat.ie From Ambassador, Head of Mission down to secretary level has a different quota.
• Port storage is free for six days.
• Demurrage for containerized/LCL shipments will be charged normally after seven days from vessel arrival.

• The shipment is exempt from any physical checks and does not open at the Port/Airport, subject to production of Ministry of Foreign Affairs TAX Exemption Certificate.
• The MOFA Tax Exemptions usually takes two to four weeks in issuance.
• Most important:
• Due to procedural requirements in issuance of tax exemption by MOFA, it is suggested to coordinate with local partner before ‘shipped on board’ to avoid the heavy port dues, customs penalty on late filing under section 82 & shipping line container detention.
• The government of Islamic Republic of Pakistan (W.E.F. 1st July 2019 through Finance Act 2019-2020 for section 82 i.e. for the late filing of goods declaration) has imposed the penalty as per below schedule:
• 10 days free from penalty after arrival of the vessel;
• after free days, first 5 days penalty @ RS 5000/ (five thousand only) per day.
• onward @ RS 10, 000/= (ten thousand only per day till maximum penalty i.e. RS.100, 000/ (one hundred thousand only).
• Clearance 7-10 working days.
• The port/shipping line or any other payment payable in Pakistani currency.

Temporary Visitors/Tourists

• Original passport.
• Original or Express BL/AWB.
• Packing list.
• Signatures on Customs and Shipping Line/Airline authority letters.

• Allowances for Foreign Nationals and Tourists:
• Personal wearing apparel and clothing accessories,
• Personal adornments, toilet requisites and electric shaver in use.
• Medals, trophies, prizes bestowed upon passenger,
• One electric iron, one dryer,
• Two hundred cigarettes or fifty cigars, or half a kilo of manufactured tobacco,
• Pushcart toys & goods of personal use of the accompanying child,
• One mobile phone,
• One wristwatch,
• One still and one video camera,
• Professional tools of the value not exceeding five hundred US dollars,
• Additional duty-free allowance of the value not exceeding one hundred US dollars.

• An officer of customs not below the rank of superintendent may allow temporary release of any personal and professional tools, equipment, computers, cameras, video camera, DVD, VCD without payment of customs duties by:
• Making an endorsement to that effect of the serial number, or other identifications on the passport of foreigners or against a bank guarantee for export within thirty days or return of the tourist whichever is earlier.
• The released items shall not be sold in Pakistan, and the tourist shall take such items out of Pakistan with him personally or may export the same on or before his departure from Pakistan.
• Clearance 4-5 working days.
• Customs duties payable in Pakistani currency.

Vehicles

• OBL/AWB duly signed by consignee.
• Goods Declaration Form.
• Original Passport and Certificate of Title.
• Invoice of purchase showing the Engine number, Model and horsepower.
• De-registration Certificate (in case of used car import).
• National Identity Card copy for Pakistani Nationals.
• Signatures on customs and Shipping line/Airline authority letters.
• NICOP for dual National’s.

• Duty specifications:
• Up to 800 CC: 106.651 %
• 801 to 1000 CC: 113.54 %
• 1001 to 1300 CC: 125.792 %
• 1301 to 1500 CC: 125.792 %
• 1501 to 1800 CC: 152.84 %
• Hybrid 1500 CC: 125.792 %
• Hybrid 188 CC: 152.84 %

• Cars/passenger vehicles can be imported under below:
• Transfer of residence scheme (TR) for Pakistan citizens
• A diplomat is exempt from Duty & Taxes and all other conditions on vehicles age, on the basis of tax exemption certificate from Ministry of Foreign Affairs (MOFA) to be obtained by the embassy.
• An expat, privileged person is exempt from Duty & Taxes and all other conditions on vehicles age, on the basis of tax exemption certificate from Ministry of Economic Affairs Division (EAD) to be obtained by the Employer/NGO/Project assigned.
• However, all other taxes i.e. GST, SALES TAX, EXICISE DUTY remains liveable.
• Most important:
• Under TR scheme, transfer of foreign currency (equalised to the assessed customs duty and taxes) shall be required through banking channel into Pakistan and the proof of transfer with bank detail.
• Note:
• Cars (Sedan/Coupe) cannot be more than 36 months old.
• SUV’s/motorbikes cannot be more than 60 months old.

Prohibited/Restricted items

• Weapons of any kind,
• Alcohol in any quantity,
• Pornography or related magazines
• DVDS,
• Erotic/naked artwork,
• Narcotics,
• Toxic and radioactive materials,
• Ivory, All goods of Israeli origin,
• Any publication or book, magazine against Islam or Pakistan
• Antiquities without notarized purchase invoice and certificate of origin.
• 3D Printers / Gambling Equipment / Stolen goods / Firearms and other similar devices / Translation of the Holy Quran without Arabic text / Factory rejects and goods of job lot/stock lot or sub- standard quality / Caffeine citrate / CFC gas-based refrigerators, deep- freezers and other refrigerating cooling, chilling equipment / compressors.

Remark

• Allowances under these rules shall not be admissible in case:
• Goods are in commercial quantity.
• Goods are not shipped from the country where the passenger has resided prior to arriving in Pakistan.
• Goods do not reach Pakistan within sixty days of the passenger’s arrival.
• Baggage of the crew of the conveyances

• Reference Regulatory Duty: (SRO) 1035(I)/2017 Dated 16th October, 2017: http://www.fbr.gov.pk/DislpaySRO/6285

Exporting Personal Effects from Pakistan: Documents & Customs Rules

Source: FIDI Customs Guide · Updated 2025 · Download the Pakistan Export Guide (PDF)

Removal goods-HHG/PE Residents, Non-Residents.

• Coloured Passport covering first 6 pages including picture page,+ post departure exit stamp page of passport.
• Original/Express BL/AWB (duly endorsed by customs let to export).
• Packing list in detail, especially electrical items with Make / Model, etc.
• National Identity Card coloured copy for Pakistani Nationals.
• Signatures on Customs and Shipping line/Airline Authority letters by shipper or power of attorney in favour of customs agent.
• NICOP for dual Nationals.

• The Residents or non-residents are allowed to ship.
• Personal wearing apparel and clothing accessories in use.
• Personal adornments in use.
• Toilet requisites and electric shaver in use.
• Medals, trophies and prizes bestowed upon a passenger.
• One electric iron in use.
• One hair dryer in use.
• Pushcart, toys & goods of personal use of the child.
• Decoration pcs in use.
• Wall clock in use.
• Vacuum Cleaner in use.
• Table Lamp in use.
• Furniture in use
• Carpets in use
• Kitchenware, glassware, decorations, pictures & paintings.

• For more information, please contact your destination agent.

Diplomats removals

• Export exemption Certificate issued by Ministry of Foreign Affairs in Islamabad.
• Original or Express BL/AWB.
• Inventory/Packing list duly certified by Ministry of Foreign Affairs in Islamabad.
• Authority letter from Mission for Customs and Shipping line/Airline.
• Letter of Antiquity in favour of customs declaring shipment does not contain any contraband/Antiques.
• Copy of passport with valid visa of Pakistan with arrival stamp page.

• All Household Goods and Personal Effects against approval from Ministry of Foreign Affairs in Islamabad.
• Alcohol is not allowed in the shipment.
• Port storage is free for six days.
• Demurrage for containerized/LCL shipments will be charged normally after seven days
• from shipment placed in custom yard.
• Customs verifies container seal, condition prior to allow loading.
• Container export is put on hold till the objection is removed. Storage incurred is to shipper’s account.

• The shipment is exempt from any physical checks and does not open at the Port/Airport, subject to production of Ministry of Foreign Affairs Export Exemption Certificate.
• The MOFA Export Exemptions usually takes two to four weeks in issuance.
• Most important:
• Due to procedural requirements in issuance of export exemption by MOFA, it is suggested to coordinate with local partner before packing set up to avoid warehouse storage and delay in export.
• Export Clearance 5-7 working days.
• The port/shipping line or any other payment payable in Pakistani currency.

Temporary Visitors/Tourists

• Original passport.
• Original or Express BL/AWB.
• Packing list.
• Signatures on Customs and Shipping Line/Airline authority letters.

• Allowed for export to Foreign Nationals and Tourists:
• Personal wearing apparel and clothing accessories,
• Personal adornments, toilet requisites and electric shaver in use.
• Medals, trophies, prizes bestowed upon passenger,
• One electric iron, one dryer,
• Two hundred cigarettes or fifty cigars, or half a kilo of manufactured tobacco,
• Pushcart toys & goods of personal use of the accompanying child,
• One mobile phone,
• One wristwatch,
• One still and one video camera,
• Professional tools of the value not exceeding five hundred US dollars.

• Items exported after allowed by customs :
• Making an endorsement to that effect of the serial number, or other identifications on the passport of foreigners or against a bank guarantee for export within thirty days or return of the tourist whichever is earlier.
• The released items shall not be sold in Pakistan, and the tourist shall take such items out of Pakistan with him personally or may export the same on or before his departure from Pakistan.
• Clearance 4-5 working days.
• Customs dues payable in Pakistani currency.

Vehicles Import of Passenger Cars / Jeep / Multi-utility Vehicles.

• OBL/AWB duly signed by consignee.
• Goods Declaration Form.
• Copy Passport and Certificate of Title.
• Invoice of purchase showing the engine number, model and horsepower.
• De-registration Certificate (in case of used car import).
• National Identity Card copy for Pakistani Nationals.
• Signatures on customs and Shipping line/Airline authority letters.
• NICOP for dual Nationals.

• Cars/passenger vehicles can be exported under below:
• Expats, UN Privileged personnel.
• A diplomat is allowed to export his/her vehicle subject to conditions on vehicles age, on the basis of export certificate from Ministry of Foreign Affairs (MOFA) to
• be obtained by the embassy/UN Organisation.
• Most important:
• Under export policy personal Vehicles. Requires export permission from Ministry of Commerce.
• Cars (Sedan/Coupe) cannot be more than 36 months old.
• SUV’s/motorbikes cannot be more than 60 months old.

• Export of cars, bike or any other vehicles is not allowed.
• Left hand drive cars are not allowed to export by Pakistani nationals.
• Old and Used cars exportation:
• Diesel variant vehicles more than 3 years old are not allowed to export.
• Petrol variant Vehicles more than 5 years are not allowed to export.

Prohibited/Restricted items

• Weapons of any kind
• Alcohol in any quantity
• Pornography or related magazines
• DVDS
• Erotic/naked artwork
• Narcotics
• Toxic and radioactive materials
• Ivory
• Any publication or book, magazine against Islam or Pakistan
• Antiques, contraband items
• 3D Printers / Gambling Equipment / Stolen goods / Firearms and other similar devices /
• Translation of the Holy Quran without Arabic text.

Remark

• Export under these rules shall not be allowed for export in case:
• Goods are in commercial quantity.
• Goods are banned under Anti-narcotics, drug enforcement cell prescription and Antiquity act enforced by Government of Pakistan.
• Goods not in use as assessed/ determined by appraisement under less than 2 years use.
• Baggage of the crew of the conveyances excluding the articles in their personal use.
• Export of Baggage, effects of the passengers returning from Pakistan after stay of less than six months excluding the articles of their personal use.

• Reference: (SRO)344(I)/2016.18.04.2016
• http://www.fbr.gov.pk/Dislpay

Pakistan Moving Guide: Documents, Duties & Shipping Notes

Source: IAM Country Guide · Updated 2026-09-05 · Download the Pakistan Country Guide (PDF)

Documents

Documents required for importing used household goods, personal effects, and related shipments.

• Original passport showing full travel history (all pages)
• Original or Express Bill of Lading / Sea Waybill (duly endorsed by consignee), or Air Waybill for air shipments
• Fully detailed packing list, with electrical items listed individually including make, model, and other identifying details
• Signatures on customs, shipping line, or airline authority letters by the consignee
• National Identity Card copy (Pakistani nationals); NICOP (National Identity Card for Overseas Pakistanis) for dual nationals

• Transfer of Residence (TR) form (provided by the destination agent; consignee signs at destination)
• Valid visa copy (foreign nationals only)
• Employment letter confirming posting of 2 or more years (foreign nationals only)

• Duty/Tax Exemption Certificate issued by the Ministry of Foreign Affairs, Islamabad
• Original or Express B/L or AWB
• Detailed inventory / packing list
• Authority letter from the Mission for Customs, shipping line, or airline
• Copy of passport with valid Pakistan visa and arrival stamp

Specific Information

Transfer of Residence (TR) facility: Pakistani nationals are eligible for TR if they have resided abroad for 2 or more years and their cumulative short visits to Pakistan during that period did not exceed 60 days. (The Additional Collector of Customs has discretion to condone stays up to 120 days if reasons are satisfactory.) Foreign nationals are eligible for TR if arriving for a posting of 2 or more years, evidenced by an employment letter.

Shipment must be booked at origin within 15 days of the consignee's arrival in Pakistan. The consignee's personal presence is required at Customs clearance.

For residents not eligible for TR: A gift allowance of up to USD 500 in goods is permitted duty-free on the first entry in a calendar year. Items of personal use (clothing, accessories, toilet articles, one electric iron, one hair dryer, one vacuum cleaner, one wall clock, one table lamp, decoration pieces in use) are also admitted free on first entry. All major electrical appliances are subject to full duty and taxes.

Approximate customs clearance time: 7-10 working days.

Under TR, the following household goods are duty-free: old and used furniture, fixtures, crockery, cutlery, kitchen utensils, rugs, household linen, bedding, and general household goods in use. The following major electrical appliances are admitted at 50% of full duty and taxes under TR: one television set, one deep freezer, one refrigerator, one microwave oven, one cooking range, one washing machine, and one air conditioner. Professional tools and equipment valued up to USD 5,000 are also included, as are used medical or electro-medical equipment for registered Pakistani medical practitioners (subject to an internationally recognized inspection certificate).

All customs duties are assessed on CIF (cost, insurance, and freight) value, determined by customs officials. Duty payments must be made in Pakistani Rupees from the consignee's account to a designated bank.

Do not include insurance documents or invoices showing the value of household goods with the shipment; this can trigger higher assessed duties.

Goods arriving by sea have 10 penalty-free days after vessel arrival before late-filing penalties apply under Section 82. After that, penalties of PKR 5,000 per day apply for the first 5 days, and PKR 10,000 per day thereafter, up to a maximum of PKR 100,000.

Port free storage: 6 days for diplomatic shipments. Demurrage on containerized and LCL shipments begins after 7 days from vessel arrival for standard shipments.

Prohibited & Restricted Items

• Alcohol in any quantity (prohibited for all non-diplomatic shipments; even trace quantities trigger penalties and potential refusal)
• Narcotics and controlled drugs
• Weapons of any kind (firearms, ammunition, and similar)
• Pornographic or erotic literature, DVDs, magazines, and artwork (including any depiction of nudity)
• Any publication, book, magazine, CD, or DVD containing material against Islam or Pakistan
• Translations of the Holy Quran without the accompanying Arabic text
• Goods of Israeli origin
• Ivory and animal hides [CITES]
• Toxic and radioactive materials
• 3D printers
• Gambling equipment
• Stolen goods and factory rejects, job-lot, or sub-standard goods
• CFC gas-based refrigerators, deep freezers, and refrigerating/cooling equipment
• Caffeine citrate
• Firearms and similar devices (including toy guns and similar items)

All electrical and mechanical goods are dutiable even under Transfer of Residence. Major appliances (television, refrigerator, deep freezer, microwave, cooking range, washing machine, air conditioner) are admitted at 50% duty under TR; full duty applies for those not eligible for TR. Any other electrical or mechanical gadget is similarly subject to full duty for non-TR importers.

Personal allowances on first entry in a calendar year (TR and non-TR alike): Clothing and accessories in personal use, personal adornments, toilet requisites, electric shaver, one electric iron, one hair dryer, one vacuum cleaner, one wall clock, one table lamp, decoration pieces in use, one mobile phone, one still camera, one video camera, child's toys, medals and trophies, and professional tools up to USD 500. These items must be clearly personal and in use.

Tobacco and alcohol: 200 cigarettes, 50 cigars, or 0.5 kg of manufactured tobacco are admitted free. Alcohol is prohibited (see Section 5).

Antiquities: Permitted with a notarized purchase invoice and certificate of origin; otherwise prohibited.

Gift allowance: USD 500 in additional goods duty-free on first entry in a calendar year (applies to TR holders in addition to the TR allowance, and to non-TR holders separately).

TR allowances are not applicable if goods are in commercial quantity, goods are not shipped from the country where the consignee resided prior to arrival, goods do not reach Pakistan within 60 days of the consignee's arrival, or the consignee is crew of a conveyance.

Consignment Instructions

Recommended: Contact the destination agent to ensure all requirements have been met prior to import, especially for differences regarding air, sea, and road shipments.

The shipment must be booked at origin within 15 days of the consignee's arrival in Pakistan. The consignee must be physically present at Customs clearance. Late filing of the goods declaration (beyond 10 days from vessel arrival) incurs escalating penalties under Section 82; coordinate arrival and document submission carefully with the destination agent.

Do not send insurance policies, valuation certificates, or documents showing the insured or purchase value of goods with the shipment. Customs officials assess CIF value independently; accompanying valuations can trigger higher assessments.

Packing lists must be fully detailed, particularly for electrical items (make, model, serial number where possible). Vague descriptions will cause delays.

For diplomatic shipments, the MOFA Tax Exemption Certificate takes 2-4 weeks to issue. Coordinate with the local partner before the shipment is loaded to avoid port demurrage and penalty exposure under Section 82.

Customs duty payments are made in Pakistani Rupees through the banking channel from the consignee's designated bank account. Foreign currency equivalents for vehicle TR imports must also be transferred through official banking channels with supporting documentation.