Surgical Masks 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 Surgical Masks
Importing Surgical Masks into Pakistan incurs a 10.5% customs duty rate and 20% VAT rate. Duties are calculated on the CIF value in PKR. The total cost includes the CIF value, 10.5% customs duty, and 20% VAT on the sum of CIF and duty.
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 Surgical Masks
Primary HS Code: 6307.90 — What It Covers
HS 6307.90 classifies Surgical Masks and other made-up articles of textile materials. This classification is crucial for determining the correct duty rate. The Federal Board of Revenue (FBR) enforces this classification.
Why Misclassification Carries Risk in Pakistan
Misclassification of Surgical Masks can lead to duty reassessment and fine enforced by the Federal Board of Revenue (FBR). Accurate HS code classification is necessary to avoid penalties.
Step-by-Step Guide: Importing Surgical Masks from UAE to Pakistan
Step 1: Verify Your HS Code & Product Description
Use the Pakistan tariff lookup tool to verify the HS code for Surgical Masks. Ensure the product description matches the HS code classification. Binding tariff information may be available for certain products.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice for Surgical Masks imports must include the HS code, product description, quantity, unit price, and total value. The invoice must be attested by the UAE Embassy or Consulate.
Certificate of Origin
A Certificate of Origin is required for Surgical Masks imports. Pakistan accepts the CO in a specific format, which must be obtained from the UAE.
Packing List & Shipping Documents
A bill of lading or airway bill is required for Surgical Masks imports. The packing list must include specific details, such as the weight and dimensions of the shipment.
Step 3: Calculate Your Landed Cost
Calculate the landed cost of Surgical Masks 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. Pakistan requires a 'Commercial Invoice Attestation' from the UAE Embassy or Consulate for imports from the UAE.
Step 5: Pay Duties & Clear Goods
Pay the duties and clear the goods through Pakistan customs. The payment methods accepted and typical clearance timeline vary depending on the port of entry.
How to Legally Reduce Duty on Surgical Masks Imports into Pakistan
Applicable Free Trade Agreements in 2026
No bilateral Free Trade Agreement exists between UAE and Pakistan as of 2026, affecting Surgical Masks imports.
Duty Deferral Options: Bonded Warehouses & FTZs
Pakistan's Export Processing Zones Authority (EPZA) and Sindh Board of Investment's (SBI) bonded warehouse program offer duty deferral options. This program allows importers to defer duty payment on Surgical Masks until the goods are sold or used.
Preferential Tariff Programs
No preferential tariff programs currently apply to Surgical Masks from UAE, meaning the standard 10.5% duty rate applies.
Pakistan Customs Compliance Rules for Surgical Masks
Federal Board of Revenue (FBR) Requirements for Surgical Masks
The Federal Board of Revenue (FBR) requires specific filing and documentation for Surgical Masks imports, including PSQCA certification and ISO 13485 certification.
De Minimis Threshold
The De Minimis threshold is N/A PKR, meaning that all Surgical Masks imports are subject to duty and VAT, regardless of value.
Frequently Asked Questions About Surgical Masks Import Duty from UAE to Pakistan
What is the duty rate for Surgical Masks imports from UAE to Pakistan?
The duty rate for Surgical Masks imports from UAE to Pakistan is 10.5%. This rate applies to all imports, regardless of value.
What documents are required for Surgical Masks imports from UAE to Pakistan?
The required documents include a commercial invoice, Certificate of Origin, packing list, and bill of lading or airway bill. A 'Commercial Invoice Attestation' from the UAE Embassy or Consulate is also required.
Is there a Free Trade Agreement between UAE and Pakistan for Surgical Masks imports?
No, there is no bilateral Free Trade Agreement between UAE and Pakistan as of 2026, affecting Surgical Masks imports.
What are the penalties for non-compliance with Surgical Masks import regulations in Pakistan?
The penalties for non-compliance include duty reassessment and fine enforced by the Federal Board of Revenue (FBR). Accurate compliance is necessary to avoid these penalties.
What is the typical clearance timeline for Surgical Masks imports from UAE to Pakistan?
The typical clearance timeline varies depending on the port of entry and the complexity of the shipment. However, most Surgical Masks imports are cleared within a few days.
Are there any specific regulations for Surgical Masks imports related to the COVID-19 pandemic?
Yes, the Drug Regulatory Authority of Pakistan (DRAP) has specific regulations for Surgical Masks imports, including requirements for certification and testing.