Oxygen Concentrators Import Duty & Landed Cost: United States to Pakistan
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Pakistan.
2026 Tariff & Cost Breakdown for Importing Oxygen Concentrators
Importing Oxygen Concentrators into Pakistan incurs a 10.5% customs duty rate and a 20% VAT rate, calculated on the CIF value in PKR. Duties are calculated on the CIF value, which includes the cost of the goods, insurance, and freight. The total landed cost of Oxygen Concentrators in Pakistan includes the 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 Oxygen Concentrators
Primary HS Code: 9019.20 — What It Covers
HS code 9019.20 classifies Oxygen Concentrators, which are medical devices that concentrate oxygen from the air. This HS code is specific to Oxygen Concentrators and other oxygen therapy equipment. The Federal Board of Revenue (FBR) uses this code to determine the applicable duty rate.
Why Misclassification Carries Risk in Pakistan
Misclassifying Oxygen Concentrators under the wrong HS code can result in a penalty mechanism of duty reassessment and fine enforced by the Federal Board of Revenue (FBR). The FBR is the enforcing authority, and incorrect classification can lead to additional costs and delays.
Step-by-Step Guide: Importing Oxygen Concentrators from United States to Pakistan
Step 1: Verify Your HS Code & Product Description
Use the Pakistan tariff lookup tool to verify the HS code and product description for Oxygen Concentrators. Binding tariff information may be available to ensure accurate classification. The Federal Board of Revenue (FBR) provides this information to facilitate compliance.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
A commercial invoice for Oxygen Concentrators must include specific fields, such as the HS code, product description, quantity, weight, and value. Pakistan requires a Commercial Invoice to be attested by the Embassy or Consulate of Pakistan in the country of export for certain goods, including medical equipment.
Certificate of Origin
A Certificate of Origin (CO) is required for Oxygen Concentrators imported from the United States to Pakistan. The CO must be in a format accepted by Pakistan, which typically includes the exporter's and importer's details, as well as the product description and HS code.
Packing List & Shipping Documents
A packing list and bill of lading or airway bill are required for shipping Oxygen Concentrators to Pakistan. These documents must include specific details, such as the weight, quantity, and value of the goods, as well as the shipper's and consignee's information.
Step 3: Calculate Your Landed Cost
The landed cost of Oxygen Concentrators in Pakistan is calculated using the formula: CIF Value + Customs Duty (10.5% of CIF) + VAT/GST (20% of CIF + Duty) = Total Landed Cost. This calculation is in PKR and includes all applicable duties and taxes.
Step 4: Submit to Pakistan Customs Authority
The Federal Board of Revenue (FBR) requires importers to submit their declarations through the Web-Based One-Customs (WeBOC) system. Pakistan also requires a Commercial Invoice to be attested by the Embassy or Consulate of Pakistan in the country of export for certain goods, including medical equipment.
Step 5: Pay Duties & Clear Goods
Payment methods accepted by the Federal Board of Revenue (FBR) include online banking and payment at designated branches. The typical clearance timeline for Oxygen Concentrators in Pakistan is a few days to a week, depending on the complexity of the shipment and the efficiency of the customs clearance process.
How to Legally Reduce Duty on Oxygen Concentrators Imports into Pakistan
Applicable Free Trade Agreements in 2026
No bilateral Free Trade Agreement (FTA) exists between the United States and Pakistan as of 2026, which means that Oxygen Concentrators imported from the United States are subject to the applicable duty rate. However, other preferential tariff programs may be available.
Duty Deferral Options: Bonded Warehouses & FTZs
Pakistan's Export Processing Zones (EPZs) and Free Trade Zones (FTZs) under the Board of Investment (BOI) offer duty deferral options for importers. These zones allow importers to defer payment of duties until the goods are sold or used, which can help reduce the upfront cost of importing Oxygen Concentrators.
Preferential Tariff Programs
The GSP Plus program is a preferential tariff program that offers reduced duty rates for eligible countries, including Pakistan. However, the United States and Pakistan do not have a bilateral FTA, so Oxygen Concentrators imported from the United States are not eligible for GSP Plus benefits.
Pakistan Customs Compliance Rules for Oxygen Concentrators
Federal Board of Revenue (FBR) Requirements for Oxygen Concentrators
The Federal Board of Revenue (FBR) requires importers to obtain PSQCA certification and DRAP registration for Oxygen Concentrators. These certifications ensure that the products meet Pakistani regulatory standards and are safe for use. The FBR enforces these requirements to protect public health and safety.
De Minimis Threshold
The De Minimis threshold for Pakistan is N/A PKR, which means that all imports of Oxygen Concentrators are subject to duties and taxes, regardless of their value. This threshold does not apply to Oxygen Concentrators, so importers must pay duties and taxes on all shipments.
Frequently Asked Questions About Oxygen Concentrators Import Duty from United States to Pakistan
What is the duty rate for Oxygen Concentrators imported from the United States to Pakistan?
The duty rate for Oxygen Concentrators is 10.5%, and the VAT rate is 20%. These rates apply to all imports of Oxygen Concentrators from the United States to Pakistan.
What documents are required for importing Oxygen Concentrators into Pakistan?
A commercial invoice, Certificate of Origin, packing list, and bill of lading or airway bill are required for importing Oxygen Concentrators into Pakistan. Additional documents may be required, depending on the specific shipment and regulatory requirements.
Is the United States eligible for FTA benefits when importing Oxygen Concentrators into Pakistan?
No, the United States and Pakistan do not have a bilateral Free Trade Agreement (FTA), so Oxygen Concentrators imported from the United States are not eligible for FTA benefits.
What are the penalties for non-compliance with Pakistan customs regulations for Oxygen Concentrators?
Penalties for non-compliance include duty reassessment and fines enforced by the Federal Board of Revenue (FBR). The FBR is responsible for enforcing customs regulations and imposing penalties for non-compliance.
What is the typical clearance timeline for Oxygen Concentrators in Pakistan?
The typical clearance timeline for Oxygen Concentrators in Pakistan is a few days to a week, depending on the complexity of the shipment and the efficiency of the customs clearance process.
Are Oxygen Concentrators subject to any special regulations or restrictions in Pakistan?
Yes, Oxygen Concentrators are subject to regulations and restrictions in Pakistan, including the requirement for PSQCA certification and DRAP registration. Importers must comply with these regulations to ensure safe and legal importation of Oxygen Concentrators.