Surgical Masks Import Duty & Landed Cost: Türkiye to Pakistan

2026 Tariff & Cost Breakdown for Importing Surgical Masks

For Surgical Masks imported into Pakistan, the total cost includes the 10.5% customs duty rate and 20% VAT rate. Duties are calculated on the CIF value in PKR. The 10.5% duty rate applies to the CIF value, and the 20% VAT rate applies to the sum of the CIF value and duty.

HS Code Classification for Surgical Masks

Primary HS Code: 6307.90 — What It Covers

HS code 6307.90 classifies other made-up clothing accessories, excluding those of headings 63.06 to 63.10. Surgical Masks fall under this category. The HS code determines the applicable duty rate.

Why Misclassification Carries Risk in Pakistan

Misclassification of Surgical Masks can result in a penalty mechanism: duty reassessment and fine enforced by the Federal Board of Revenue (FBR). The FBR is the enforcing authority, ensuring compliance with the correct HS code classification.

Step-by-Step Guide: Importing Surgical Masks from Turkey 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. Binding tariff information may be available to ensure accuracy.

Step 2: Gather Required Import Documents

Commercial Invoice Requirements

The commercial invoice for Surgical Masks must include specific fields, such as the HS code, product description, quantity, and value in PKR. Pakistan requires a 'Commercial Invoice' to be attested by the Pakistani Embassy or Consulate in the country of origin.

Certificate of Origin

A Certificate of Origin (CO) is needed for Surgical Masks imported from Turkey. Pakistan accepts the CO in a specific format, which must be completed by the exporter.

Packing List & Shipping Documents

The bill of lading or airway bill must include specific requirements for Surgical Masks, such as the HS code, product description, and quantity. Pakistan has specific requirements for these documents.

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' to be attested by the Pakistani Embassy or Consulate in the country of origin for Surgical Masks.

Step 5: Pay Duties & Clear Goods

Pay the duties and clear the Surgical Masks through Pakistan customs. The payment methods accepted and typical clearance timeline will be provided by the Federal Board of Revenue (FBR).

How to Legally Reduce Duty on Surgical Masks Imports into Pakistan

Applicable Free Trade Agreements in 2026

As of 2026, there is no bilateral Free Trade Agreement between Turkey and Pakistan, making it essential to explore other options for reducing duty.

Duty Deferral Options: Bonded Warehouses & FTZs

Pakistan's Export Processing Zones (EPZs) and Free Zones offer duty deferral options for Surgical Masks. Duty deferral works by allowing importers to delay paying duties until the goods are sold or used.

Preferential Tariff Programs

Currently, no preferential tariff programs apply to Surgical Masks imported from Turkey, making it essential to explore other options for reducing duty.

Pakistan Customs Compliance Rules for Surgical Masks

Federal Board of Revenue (FBR) Requirements for Surgical Masks

The Federal Board of Revenue (FBR) enforces specific filing and documentation requirements for Surgical Masks, including PSQCA certification and ISO 13485 certification.

De Minimis Threshold

The De Minimis Threshold is N/A PKR, meaning that all shipments of Surgical Masks are subject to duties and taxes, regardless of value.

Frequently Asked Questions About Surgical Masks Import Duty from Turkey to Pakistan

Rates are based on 2026 tariff schedules. Verify with a licensed customs broker before making import decisions.