Bone Grafts Import Duty & Landed Cost: United Arab Emirates to Pakistan
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Pakistan.
2026 Tariff & Cost Breakdown for Importing Bone Grafts
Bone Grafts imported into Pakistan incur a 10.5% customs duty rate and 20% VAT rate. Duties are calculated on CIF value in PKR. The total landed cost includes CIF value, customs duty, and VAT.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | USD 5000.00 |
| Shipping | — | USD 800.00 |
| Insurance | — | USD 50.00 |
| CIF Value | — | USD 5850.00 |
| Customs Duty | 10.5% | USD 614.25 |
| VAT/GST | 20% | USD 1292.85 |
| Total Landed Cost | — | USD 7757.10 |
HS Code Classification for Bone Grafts
Primary HS Code: 3006.91 — What It Covers
HS code 3006.91 classifies Bone Grafts as medical preparations. This code is specific to Bone Grafts used in medical procedures.
Why Misclassification Carries Risk in Pakistan
Misclassification of Bone Grafts can result in Duty reassessment and fine enforced by the Federal Board of Revenue (FBR). Accurate HS code classification is crucial for compliance.
Step-by-Step Guide: Importing Bone Grafts from UAE to Pakistan
Step 1: Verify Your HS Code & Product Description
Use the Pakistan tariff lookup tool to verify the HS code for Bone Grafts. Check for binding tariff information to ensure accuracy.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice for Bone Grafts must include the HS code, product description, quantity, and value in PKR. The invoice must be attested by the UAE Chamber of Commerce.
Certificate of Origin
A Certificate of Origin is required for Bone Grafts imported from UAE. Pakistan accepts the CO in a specific format, which must be verified with the Federal Board of Revenue (FBR).
Packing List & Shipping Documents
The bill of lading or airway bill must include specific details, such as the HS code, product description, and quantity of Bone Grafts. Pakistan customs requires these documents for clearance.
Step 3: Calculate Your Landed Cost
Calculate the landed cost of Bone Grafts using the formula: CIF Value + Customs Duty (10.5% of CIF) + VAT/GST (20% of CIF + Duty) = Total Landed Cost in PKR.
Step 4: Submit to Pakistan Customs Authority
Submit the import declaration to the Federal Board of Revenue (FBR) using their declaration system. The commercial invoice must be attested by the UAE Chamber of Commerce for customs clearance.
Step 5: Pay Duties & Clear Goods
Pay the duties and taxes using accepted payment methods. The typical clearance timeline for Bone Grafts is several days, depending on the customs authority's processing time.
How to Legally Reduce Duty on Bone Grafts Imports into Pakistan
Applicable Free Trade Agreements in 2026
No bilateral Free Trade Agreement exists between UAE and Pakistan as of 2026, affecting Bone Grafts imports.
Duty Deferral Options: Bonded Warehouses & FTZs
Pakistan's Export Processing Zones Authority (EPZA) and Sindh Free Trade Zone offer duty deferral options. Duty deferral works by delaying the payment of duties until the Bone Grafts are released from the bonded warehouse or FTZ.
Preferential Tariff Programs
No preferential tariff programs currently apply to Bone Grafts imported from UAE, meaning the standard 10.5% duty rate applies.
Pakistan Customs Compliance Rules for Bone Grafts
Federal Board of Revenue (FBR) Requirements for Bone Grafts
The Federal Board of Revenue (FBR) requires specific filing and documentation for Bone Grafts, including SASO and DRAP approval. Accurate compliance is essential for avoiding penalties.
De Minimis Threshold
The De Minimis Threshold is N/A PKR, meaning that all shipments of Bone Grafts are subject to duties and taxes, regardless of value.
Frequently Asked Questions About Bone Grafts Import Duty from UAE to Pakistan
What is the duty rate for Bone Grafts imported from UAE to Pakistan?
The duty rate for Bone Grafts is 10.5%. This rate applies to all imports from UAE.
What documents are required for importing Bone Grafts from UAE?
Required documents include a commercial invoice, Certificate of Origin, and packing list. The commercial invoice must be attested by the UAE Chamber of Commerce.
Is there a Free Trade Agreement between UAE and Pakistan for Bone Grafts?
No, there is no bilateral Free Trade Agreement between UAE and Pakistan as of 2026, affecting Bone Grafts imports.
What are the penalties for non-compliance with Pakistan customs regulations for Bone Grafts?
Penalties for non-compliance include Duty reassessment and fine enforced by the Federal Board of Revenue (FBR).
What is the typical clearance timeline for Bone Grafts imported from UAE?
The typical clearance timeline is several days, depending on the customs authority's processing time and the accuracy of the import declaration.
Are there any specific regulations for importing Bone Grafts for medical use in Pakistan?
Yes, Bone Grafts for medical use require DRAP approval and compliance with Federal Board of Revenue (FBR) regulations.