CPAP Machines 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 CPAP Machines
CPAP Machines imported into Pakistan incur a 10.5% customs duty rate and 20% VAT rate. Duties are calculated on the CIF value in PKR. The total landed cost includes CIF Value + 10.5% customs duty + 20% 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 CPAP Machines
Primary HS Code: 9019.20 — What It Covers
HS code 9019.20 classifies CPAP Machines and other breathing apparatus. This code is specific to machines for therapeutic purposes.
Why Misclassification Carries Risk in Pakistan
The Federal Board of Revenue (FBR) enforces a penalty mechanism: duty reassessment and fine for misclassification. Accurate HS code classification is crucial for compliance.
Step-by-Step Guide: Importing CPAP Machines from India to Pakistan
Step 1: Verify Your HS Code & Product Description
Use the Pakistan tariff lookup tool to verify the HS code and binding tariff information for CPAP Machines. Ensure the product description matches the HS code.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice must include the HS code, product description, quantity, weight, and CIF value in PKR. It must be attested by the Pakistani Embassy or Consulate in India.
Certificate of Origin
A Certificate of Origin is required for CPAP Machines imports. Pakistan accepts the ISO 2701 format.
Packing List & Shipping Documents
A bill of lading or airway bill is required, including specific Pakistan customs requirements. The packing list must detail the quantity and weight of CPAP Machines.
Step 3: Calculate Your Landed Cost
Calculate the landed cost using the formula: CIF Value + 10.5% customs duty + 20% VAT (on CIF + duty). This gives the total landed cost in PKR.
Step 4: Submit to Pakistan Customs Authority
Submit the declaration through the Federal Board of Revenue (FBR) system. Ensure the commercial invoice is attested by the Pakistani Embassy or Consulate in India.
Step 5: Pay Duties & Clear Goods
Pay duties through accepted payment methods. Typical clearance timelines vary, but CPAP Machines usually clear within 3-5 days.
How to Legally Reduce Duty on CPAP Machines Imports into Pakistan
Applicable Free Trade Agreements in 2026
No bilateral Free Trade Agreement exists between India and Pakistan as of 2026. CPAP Machines imports are subject to standard duty rates.
Duty Deferral Options: Bonded Warehouses & FTZs
Pakistan's Export Processing Zones (EPZs) and Free Trade Zones (FTZs) under the Export Processing Zones Authority (EPZA) offer duty deferral options. Duty is deferred until the goods are sold or removed from the zone.
Preferential Tariff Programs
No preferential tariff programs currently apply to CPAP Machines imports from India to Pakistan.
Pakistan Customs Compliance Rules for CPAP Machines
Federal Board of Revenue (FBR) Requirements for CPAP Machines
The Federal Board of Revenue (FBR) requires PSQCA certification and DRAP registration for CPAP Machines imports. Ensure all documentation meets FBR requirements.
De Minimis Threshold
The de minimis threshold is N/A PKR. This means that all CPAP Machines imports are subject to duty and VAT, regardless of value.
Frequently Asked Questions About CPAP Machines Import Duty from India to Pakistan
What is the duty rate for CPAP Machines imports from India to Pakistan?
The duty rate is 10.5% of the CIF value. Additionally, a 20% VAT rate applies to the CIF value plus duty.
What documents are required for importing CPAP Machines from India?
A commercial invoice, certificate of origin, packing list, and bill of lading or airway bill are required. The commercial invoice must be attested by the Pakistani Embassy or Consulate in India.
Is there a Free Trade Agreement between India and Pakistan for CPAP Machines imports?
No, there is no bilateral Free Trade Agreement between India and Pakistan as of 2026. Standard duty rates apply to CPAP Machines imports.
What are the penalties for non-compliance with CPAP Machines import regulations?
The Federal Board of Revenue (FBR) enforces duty reassessment and fines for non-compliance. Ensure all documentation and duties are accurate to avoid penalties.
What is the typical clearance timeline for CPAP Machines imports from India to Pakistan?
The typical clearance timeline varies, but CPAP Machines usually clear within 3-5 days. Ensure all documentation is complete and duties are paid to avoid delays.
Are there any specific regulations for importing used CPAP Machines from India to Pakistan?
Yes, used CPAP Machines are subject to additional regulations. Ensure compliance with the Federal Board of Revenue (FBR) and Drug Regulatory Authority of Pakistan (DRAP) requirements for used medical equipment.