Surgical Masks Import Duty & Landed Cost: Brazil to Pakistan
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Pakistan.
2026 Tariff & Cost Breakdown for Importing Surgical Masks
Pakistan imposes a 10.5% customs duty on Surgical Masks. The 20% VAT rate applies to CIF value plus duty. Duties are calculated on CIF value in PKR.
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 made-up articles of textile materials. Surgical Masks fall under this category. The Federal Board of Revenue (FBR) enforces accurate HS code classification.
Why Misclassification Carries Risk in Pakistan
Misclassification risks duty reassessment and fine enforced by the Federal Board of Revenue (FBR). Accurate HS code classification is crucial for avoiding penalties.
Step-by-Step Guide: Importing Surgical Masks from Brazil to Pakistan
Step 1: Verify Your HS Code & Product Description
Use the Pakistan tariff lookup tool to verify your HS code. Check for binding tariff information if available. Surgical Masks require accurate classification.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice must include the seller's name, buyer's name, and a detailed description of Surgical Masks. Other required fields include quantity, unit price, and total value.
Certificate of Origin
A Certificate of Origin is required for Surgical Masks imports. Pakistan accepts the standard CO format. Verify the required format with the Federal Board of Revenue (FBR).
Packing List & Shipping Documents
A bill of lading or airway bill is required for Surgical Masks imports. The document must include the shipper's name, consignee's name, and a detailed description of the goods.
Step 3: Calculate Your Landed Cost
Calculate the landed cost 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 your declaration through the Federal Board of Revenue (FBR) system. Pakistan requires a No Objection Certificate (NOC) from the Ministry of National Health Services for Surgical Masks imports.
Step 5: Pay Duties & Clear Goods
Pay duties through approved payment methods. The typical clearance timeline is 3-5 working days. Verify the payment methods and timeline with the Federal Board of Revenue (FBR).
How to Legally Reduce Duty on Surgical Masks Imports into Pakistan
Applicable Free Trade Agreements in 2026
No bilateral Free Trade Agreement exists between Brazil and Pakistan as of 2026. This means Surgical Masks imports are subject to standard duty rates.
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. Duty is deferred until the goods are cleared from the warehouse.
Preferential Tariff Programs
No preferential tariff programs currently apply to Surgical Masks from Brazil. The standard 10.5% customs duty rate applies to these imports.
Pakistan Customs Compliance Rules for Surgical Masks
Federal Board of Revenue (FBR) Requirements for Surgical Masks
The Federal Board of Revenue (FBR) requires PSQCA certification and ISO 13485 certification for Surgical Masks imports. Verify the specific filing and documentation requirements with the Federal Board of Revenue (FBR).
De Minimis Threshold
The De Minimis Threshold is N/A PKR. This means all Surgical Masks imports are subject to duty and tax, regardless of value.
Frequently Asked Questions About Surgical Masks Import Duty from Brazil to Pakistan
What is the duty rate for Surgical Masks imports from Brazil to Pakistan?
The duty rate is 10.5%. This rate applies to the CIF value of the goods. Verify the current duty rate with the Federal Board of Revenue (FBR).
What documents are required for Surgical Masks imports from Brazil to Pakistan?
Required documents include a commercial invoice, Certificate of Origin, and a bill of lading or airway bill. Verify the specific requirements with the Federal Board of Revenue (FBR).
Is there a Free Trade Agreement between Brazil and Pakistan for Surgical Masks imports?
No, there is no bilateral Free Trade Agreement between Brazil and Pakistan as of 2026. The standard 10.5% customs duty rate applies to these imports.
What are the penalties for non-compliance with Surgical Masks import regulations in Pakistan?
Non-compliance risks duty reassessment and fine enforced by the Federal Board of Revenue (FBR). Verify the specific penalties with the Federal Board of Revenue (FBR).
What is the typical clearance timeline for Surgical Masks imports from Brazil to Pakistan?
The typical clearance timeline is 3-5 working days. Verify the current clearance timeline with the Federal Board of Revenue (FBR).
Are there any specific regulations for Surgical Masks imports related to the COVID-19 pandemic in Pakistan?
Yes, Pakistan requires a No Objection Certificate (NOC) from the Ministry of National Health Services for Surgical Masks imports. Verify the specific requirements with the Federal Board of Revenue (FBR).