Medical Gloves Import Duty & Landed Cost: China to Pakistan
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Pakistan.
2026 Tariff & Cost Breakdown for Importing Medical Gloves
For Medical Gloves imported into Pakistan, the total cost includes the Customs Duty of 10.5% and a 20% VAT rate, both calculated on the CIF value in PKR. Importers must consider these costs to determine the landed cost of Medical Gloves in Pakistan.
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 Medical Gloves
Primary HS Code: 4015.11 — What It Covers
HS 4015.11 classifies Medical Gloves, specifically those made of rubber. This classification is crucial for determining the correct duty rate and ensuring compliance with Pakistan's customs regulations. The Federal Board of Revenue (FBR) enforces the use of correct HS codes for all imports, including Medical Gloves.
Why Misclassification Carries Risk in Pakistan
Misclassifying Medical Gloves under the wrong HS code can result in duty reassessment and fines enforced by the Federal Board of Revenue (FBR). The FBR requires accurate HS code classification to ensure compliance with customs regulations and to avoid penalties.
Step-by-Step Guide: Importing Medical Gloves from China to Pakistan
Step 1: Verify Your HS Code & Product Description
Importers must verify the HS code for Medical Gloves using the Pakistan tariff lookup tool and ensure the product description matches the HS code classification. Binding tariff information may be available to confirm the correct classification.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice for Medical Gloves imports must include specific fields, such as the HS code, product description, quantity, and CIF value in PKR. Accurate invoicing is crucial for customs clearance.
Certificate of Origin
A Certificate of Origin (CO) is required for Medical Gloves imports from China, and Pakistan accepts the China-Pakistan Free Trade Agreement (CPFTA) origin certificate. The CO must be in a format accepted by Pakistan's customs authorities.
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 Medical Gloves. Importers must comply with Pakistan's requirements for shipping documents.
Step 3: Calculate Your Landed Cost
The landed cost of Medical Gloves is calculated as: CIF Value + Customs Duty (10.5% of CIF) + VAT/GST (20% of CIF + Duty) = Total Landed Cost in PKR. Accurate calculation of the landed cost is essential for importers.
Step 4: Submit to Pakistan Customs Authority
Importers must submit their declaration through the Federal Board of Revenue (FBR)'s declaration system and comply with the Pakistan National Tariff Commission's requirements for advance notice and registration for certain medical devices, including gloves.
Step 5: Pay Duties & Clear Goods
Importers can pay duties through various methods accepted by the Federal Board of Revenue (FBR), and the typical clearance timeline for Medical Gloves imports is a few days to a week, depending on the customs authority's processing time.
How to Legally Reduce Duty on Medical Gloves Imports into Pakistan
Applicable Free Trade Agreements in 2026
The China-Pakistan Free Trade Agreement (CPFTA) reduces or eliminates tariffs on certain medical products, including gloves, for qualifying imports. Importers can benefit from the duty reduction by complying with the CPFTA's requirements.
Duty Deferral Options: Bonded Warehouses & FTZs
Pakistan's Export Processing Zones Authority (EPZA) and the Sindh Board of Investment's (SBI) bonded warehouse scheme allow importers to defer duty payment on Medical Gloves imports. Duty deferral can help importers manage their cash flow more effectively.
Preferential Tariff Programs
No preferential tariff programs currently apply to Medical Gloves imports from China, so importers must rely on other options, such as the CPFTA, to reduce their duty liability.
Pakistan Customs Compliance Rules for Medical Gloves
Federal Board of Revenue (FBR) Requirements for Medical Gloves
The Federal Board of Revenue (FBR) requires specific filing and documentation for Medical Gloves imports, including PSQCA certification and ISO 13485 certification. Importers must comply with these requirements to avoid penalties.
De Minimis Threshold
The De Minimis Threshold is N/A PKR, which means that all Medical Gloves imports are subject to duty and VAT, regardless of their value. Importers must consider this when calculating their landed cost.
Anti-Dumping or Safeguard Duties
Anti-dumping duties may apply to certain types of gloves from China, and importers must verify with their customs broker to determine if these duties apply to their specific imports.
Frequently Asked Questions About Medical Gloves Import Duty from China to Pakistan
What is the duty rate for Medical Gloves imports from China to Pakistan?
The duty rate for Medical Gloves imports from China to Pakistan is 10.5% of the CIF value. Importers must also pay a 20% VAT rate on the CIF value plus duty.
What documents are required for Medical Gloves imports from China?
Importers must provide a commercial invoice, Certificate of Origin, and packing list, among other documents, to comply with Pakistan's customs regulations.
Is my Medical Gloves import eligible for the China-Pakistan Free Trade Agreement (CPFTA)?
To determine eligibility, importers must verify that their Medical Gloves meet the CPFTA's requirements, including the rules of origin and product-specific criteria.
What are the penalties for non-compliance with Pakistan's customs regulations for Medical Gloves imports?
Non-compliance can result in duty reassessment, fines, and other penalties enforced by the Federal Board of Revenue (FBR). Importers must ensure compliance to avoid these penalties.
What is the typical clearance timeline for Medical Gloves imports from China to Pakistan?
The clearance timeline typically ranges from a few days to a week, depending on the customs authority's processing time and the complexity of the import shipment.
Are there any specific packaging requirements for Medical Gloves imports into Pakistan?
Yes, importers must comply with Pakistan's packaging regulations, including labeling and marking requirements, to ensure safe transportation and customs clearance of Medical Gloves.