Surgical Masks Import Duty & Landed Cost: India to Pakistan
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Pakistan.
2026 Tariff & Cost Breakdown for Importing Surgical Masks
Surgical Masks 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 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 code is specific to Pakistan and is used for customs purposes. 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 crucial to avoid penalties.
Step-by-Step Guide: Importing Surgical Masks from India 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 Surgical Masks. Check for binding tariff information to ensure accuracy.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice for Surgical Masks must include the HS code, product description, quantity, weight, and value. Pakistan requires the commercial invoice to be attested by the Pakistani Embassy or Consulate in the country of export.
Certificate of Origin
A Certificate of Origin is required for Surgical Masks imported from India. The certificate must be in the prescribed format accepted by Pakistan.
Packing List & Shipping Documents
The bill of lading or airway bill must include the HS code, product description, and quantity of Surgical Masks. Pakistan has specific requirements for these documents.
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 the import documents to the Federal Board of Revenue (FBR) through their declaration system. Pakistan requires a 'Commercial Invoice' to be attested by the Pakistani Embassy or Consulate in the country of export for Surgical Masks.
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.
How to Legally Reduce Duty on Surgical Masks Imports into Pakistan
Applicable Free Trade Agreements in 2026
No bilateral Free Trade Agreement exists between India and Pakistan as of 2026. This means that Surgical Masks imports are subject to regular duty rates.
Duty Deferral Options: Bonded Warehouses & FTZs
The Sindh Free Trade Zone offers duty deferral options for Surgical Masks imports. This allows importers to defer duty payment until the goods are sold or used.
Preferential Tariff Programs
No preferential tariff programs currently apply to Surgical Masks from India. Importers must pay the regular duty rate.
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. Importers must comply with these regulations.
De Minimis Threshold
The De Minimis Threshold is N/A PKR. This means that all Surgical Masks imports are subject to duty and tax, regardless of value.
Frequently Asked Questions About Surgical Masks Import Duty from India to Pakistan
What is the duty rate for Surgical Masks imports from India to Pakistan?
The duty rate for Surgical Masks imports from India to Pakistan is 10.5%. This rate is applicable as of 2026.
What documents are required for Surgical Masks imports from India to Pakistan?
The required documents include a commercial invoice, certificate of origin, packing list, and bill of lading or airway bill. Pakistan customs requires these documents to clear the goods.
Is there a Free Trade Agreement between India and Pakistan for Surgical Masks imports?
No, there is no bilateral Free Trade Agreement between India and Pakistan for Surgical Masks imports as of 2026.
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). Importers must comply with regulations to avoid these penalties.
What is the typical clearance timeline for Surgical Masks imports from India to Pakistan?
The typical clearance timeline varies, but importers can expect it to take several days to clear Surgical Masks through Pakistan customs.
Are there any specific regulations for Surgical Masks imports from India to Pakistan due to COVID-19?
Yes, Pakistan has specific regulations for Surgical Masks imports, including requirements for PSQCA certification and ISO 13485 certification. Importers must comply with these regulations.