Oxygen Concentrators 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 Oxygen Concentrators
For Oxygen Concentrators imported into Pakistan, the total cost includes the 10.5% customs duty rate and 20% VAT rate, calculated on the CIF value in PKR. Duties are calculated on the CIF value, which means the cost of the goods, insurance, and freight. The total landed cost of Oxygen Concentrators will include these duties and taxes, impacting the final price 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 Oxygen Concentrators
Primary HS Code: 9019.20 — What It Covers
The HS code 9019.20 classifies Oxygen Concentrators, which are medical devices used to concentrate oxygen. This classification is specific to devices that use pressure swing adsorption technology. The 9019.20 code is used globally, including in Pakistan, to identify these products for customs purposes.
Why Misclassification Carries Risk in Pakistan
Misclassifying Oxygen Concentrators under the wrong HS code can lead to penalties, as the Federal Board of Revenue enforces correct classification. The penalty mechanism includes duty reassessment and a fine, emphasizing the need for accurate HS code classification. The Federal Board of Revenue is the authority responsible for enforcing these regulations.
Step-by-Step Guide: Importing Oxygen Concentrators from India to Pakistan
Step 1: Verify Your HS Code & Product Description
Use the Pakistan tariff lookup tool to verify the HS code and ensure the product description matches the 9019.20 classification. Binding tariff information may be available to confirm the classification. This step is crucial for compliance with Federal Board of Revenue regulations.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice for Pakistan customs must include specific fields: seller and buyer information, product description, quantity, unit price, and total value. The invoice must also be attested by the Pakistani Embassy or Consulate in India, as per Pakistan's requirement.
Certificate of Origin
A Certificate of Origin (CO) is needed to confirm the country of origin, which is India in this case. Pakistan accepts the CO in a specific format, which must be followed to avoid delays. The CO is essential for determining the eligibility of the shipment for any preferential treatment, although none applies in this case.
Packing List & Shipping Documents
The bill of lading or airway bill must include detailed information about the shipment, including the weight, dimensions, and package type. Pakistan has specific requirements for these documents, which must be adhered to for smooth customs clearance.
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 calculation gives the total cost of importing Oxygen Concentrators into Pakistan.
Step 4: Submit to Pakistan Customs Authority
Submit the declaration through the Federal Board of Revenue's declaration system, ensuring all required documents are attached, including the attested commercial invoice. This step is critical for compliance and clearance.
Step 5: Pay Duties & Clear Goods
Pay the calculated duties and taxes through accepted payment methods, and the goods will be cleared for delivery. The clearance timeline typically depends on the compliance with all regulations and the efficiency of the customs process.
How to Legally Reduce Duty on Oxygen Concentrators Imports into Pakistan
Applicable Free Trade Agreements in 2026
As of 2026, there is no bilateral Free Trade Agreement between India and Pakistan, meaning that Oxygen Concentrators imports from India do not qualify for preferential tariff rates under such agreements.
Duty Deferral Options: Bonded Warehouses & FTZs
Pakistan's Export Processing Zones Authority (EPZA) and bonded warehouse facilities under the Customs Rules 2001 offer duty deferral options. These programs allow for the temporary storage or processing of goods without paying duties, which can be beneficial for importers.
Preferential Tariff Programs
No preferential tariff programs currently apply to Oxygen Concentrators imported from India, meaning that the standard 10.5% customs duty rate applies.
Pakistan Customs Compliance Rules for Oxygen Concentrators
Federal Board of Revenue Requirements for Oxygen Concentrators
The Federal Board of Revenue requires specific filings and documentation for Oxygen Concentrators, including BIS certification and ISO 13485 certification. These certifications are necessary to ensure compliance with regulatory requirements.
De Minimis Threshold
The De Minimis threshold is N/A PKR, meaning that there is no minimum value below which duties and taxes are waived for Oxygen Concentrators imported into Pakistan. All shipments, regardless of value, are subject to the applicable duties and taxes.
Frequently Asked Questions About Oxygen Concentrators Import Duty from India to Pakistan
What is the duty rate for importing Oxygen Concentrators from India to Pakistan?
The duty rate for Oxygen Concentrators is 10.5%, calculated on the CIF value. This rate applies to all Oxygen Concentrators imported from India.
What documents are required for importing Oxygen Concentrators into Pakistan?
Required documents include a commercial invoice attested by the Pakistani Embassy or Consulate in India, a Certificate of Origin, and a packing list. These documents must be submitted to the Federal Board of Revenue for customs clearance.
Is there a Free Trade Agreement between India and Pakistan that applies to Oxygen Concentrators?
No, as of 2026, there is no bilateral Free Trade Agreement between India and Pakistan that would reduce duties on Oxygen Concentrators imports.
What are the penalties for non-compliance with customs regulations for Oxygen Concentrators imports?
Penalties for non-compliance include duty reassessment and a fine, enforced by the Federal Board of Revenue. Accurate classification and compliance with all regulations are essential to avoid these penalties.
What is the typical clearance timeline for Oxygen Concentrators imports into Pakistan?
The clearance timeline varies but typically depends on the efficiency of the customs process and compliance with all regulations. Delays can occur if documentation is incomplete or if duties and taxes are not paid promptly.
Are Oxygen Concentrators subject to any specific regulations or restrictions in Pakistan?
Oxygen Concentrators are medical devices and, as such, are subject to regulations by the Drug Regulatory Authority of Pakistan. Importers must ensure compliance with these regulations, in addition to customs requirements, to legally import and sell Oxygen Concentrators in Pakistan.