Dialysis Consumables 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 Dialysis Consumables
For Dialysis Consumables imported into Pakistan, the total cost includes a 10.5% customs duty rate and a 20% VAT rate, calculated on the CIF value in PKR. This means duties are calculated based on the cost, insurance, and freight value of the goods. The total landed cost is the sum of the 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 Dialysis Consumables
Primary HS Code: 9018.90 — What It Covers
HS code 9018.90 classifies Dialysis Consumables and other medical devices. This code is used for imports into Pakistan. The Federal Board of Revenue (FBR) requires accurate HS code classification.
Why Misclassification Carries Risk in Pakistan
Misclassification of HS code 9018.90 can lead to a penalty mechanism: duty reassessment and fine enforced by the Federal Board of Revenue (FBR). Accurate classification is crucial for compliance.
Step-by-Step Guide: Importing Dialysis Consumables from India to Pakistan
Step 1: Verify Your HS Code & Product Description
Use the Pakistan tariff lookup tool to verify the HS code 9018.90 for Dialysis Consumables. Check for binding tariff information. The Federal Board of Revenue (FBR) requires accurate product descriptions.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice for Pakistan customs must include the HS code 9018.90, product description, quantity, unit price, and total value. The invoice must be attested by the Pakistani Embassy or Consulate in India.
Certificate of Origin
A Certificate of Origin is required for Dialysis Consumables imports. Pakistan accepts the prescribed format of the Certificate of Origin. The certificate must be issued by the relevant Indian authority.
Packing List & Shipping Documents
The bill of lading or airway bill must include the HS code 9018.90, product description, and other relevant details. Pakistan customs requires specific shipping 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. This will give you the total cost of importing Dialysis Consumables into Pakistan.
Step 4: Submit to Pakistan Customs Authority
Submit the import declaration to the Federal Board of Revenue (FBR) using the WeBOC system. Ensure the commercial invoice is attested by the Pakistani Embassy or Consulate in India.
Step 5: Pay Duties & Clear Goods
Pay the duties and taxes using the accepted payment methods. The typical clearance timeline is a few days. Ensure all documents are in order to avoid delays.
How to Legally Reduce Duty on Dialysis Consumables Imports into Pakistan
Applicable Free Trade Agreements in 2026
There is no bilateral Free Trade Agreement between India and Pakistan as of 2026. This means that Dialysis Consumables imports from India are subject to the standard 10.5% customs duty rate.
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. This allows importers to defer paying duties on Dialysis Consumables until the goods are sold or used.
Preferential Tariff Programs
There are no preferential tariff programs currently applicable to Dialysis Consumables imports from India. The standard 10.5% customs duty rate applies.
Pakistan Customs Compliance Rules for Dialysis Consumables
Federal Board of Revenue (FBR) Requirements for Dialysis Consumables
The Federal Board of Revenue (FBR) requires BIS certification and DRAP approval for Dialysis Consumables imports. Ensure all documentation and filings are accurate and complete.
De Minimis Threshold
The De Minimis threshold is N/A PKR for Dialysis Consumables imports. This means that all imports are subject to duties and taxes, regardless of value.
Frequently Asked Questions About Dialysis Consumables Import Duty from India to Pakistan
What is the duty rate for Dialysis Consumables from India to Pakistan?
The duty rate is 10.5% of the CIF value. This is applicable to all Dialysis Consumables imports from India.
What documents are required for importing Dialysis Consumables into Pakistan?
The required documents include a commercial invoice, Certificate of Origin, packing list, and bill of lading or airway bill. All documents must be accurate and complete.
Is there a Free Trade Agreement between India and Pakistan for Dialysis Consumables?
There is no bilateral Free Trade Agreement between India and Pakistan as of 2026. The standard 10.5% customs duty rate applies.
What are the penalties for non-compliance with Pakistan customs regulations?
The penalties include duty reassessment and fine enforced by the Federal Board of Revenue (FBR). Ensure all documentation and filings are accurate and complete.
What is the typical clearance timeline for Dialysis Consumables imports into Pakistan?
The typical clearance timeline is a few days. Ensure all documents are in order to avoid delays. The Federal Board of Revenue (FBR) processes import declarations efficiently.
Are there any specific requirements for storing Dialysis Consumables in Pakistan?
Yes, Dialysis Consumables must be stored in a cool and dry place. The Drug Regulatory Authority of Pakistan (DRAP) regulates the storage and handling of medical devices.