Pacemakers Import Duty & Landed Cost: United Arab Emirates to Pakistan
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Pakistan.
2026 Tariff & Cost Breakdown for Importing Pacemakers
Importing Pacemakers into Pakistan involves a 10.5% customs duty rate and 20% VAT/GST rate. Duties are calculated on the CIF value in PKR. The total landed cost includes CIF value, customs duty, and VAT/GST.
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 Pacemakers
Primary HS Code: 9021.50 — What It Covers
HS code 9021.50 classifies Pacemakers and other medical devices. This code is specific to devices that regulate heart rhythm. The Federal Board of Revenue uses this code to determine duties.
Why Misclassification Carries Risk in Pakistan
Misclassification risks duty reassessment by the Federal Board of Revenue. Accurate HS code classification is crucial for avoiding penalties. The Federal Board of Revenue enforces duty reassessment for misclassified goods.
Step-by-Step Guide: Importing Pacemakers from UAE to Pakistan
Step 1: Verify Your HS Code & Product Description
Use the Pakistan tariff lookup tool to verify the HS code and product description. Check for binding tariff information to ensure accuracy. The Federal Board of Revenue provides this information.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
A commercial invoice must include the HS code, product description, quantity, and value. The invoice must be attested by the Pakistani Embassy or Consulate in the UAE.
Certificate of Origin
A Certificate of Origin is required for Pacemakers imports. Pakistan accepts the GCC Certificate of Origin format. This certificate verifies the country of origin.
Packing List & Shipping Documents
A packing list and bill of lading/airway bill are required. These documents must include specific details, such as the HS code and product description. The Federal Board of Revenue requires these documents for 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. Use PKR for calculations.
Step 4: Submit to Pakistan Customs Authority
Submit the import declaration through the Federal Board of Revenue's declaration system. Ensure the commercial invoice is attested by the Pakistani Embassy or Consulate in the UAE.
Step 5: Pay Duties & Clear Goods
Pay duties and clear goods through authorized banks or customs brokers. The typical clearance timeline is 3-5 working days. The Federal Board of Revenue accepts various payment methods.
How to Legally Reduce Duty on Pacemakers Imports into Pakistan
Applicable Free Trade Agreements in 2026
No bilateral Free Trade Agreement exists between the UAE and Pakistan as of 2026. This means no preferential tariff rates apply to Pacemakers imports.
Duty Deferral Options: Bonded Warehouses & FTZs
Pakistan's Export Processing Zones Authority (EPZA) and Free Trade Zones offer duty deferral options. These programs allow for delayed duty payment on imported goods, including Pacemakers.
Preferential Tariff Programs
No preferential tariff programs currently apply to Pacemakers imports from the UAE. The Federal Board of Revenue does not offer any special tariff rates for these goods.
Pakistan Customs Compliance Rules for Pacemakers
Federal Board of Revenue Requirements for Pacemakers
The Federal Board of Revenue requires specific filing and documentation for Pacemakers imports. These include CE marking and FDA approval equivalent certifications. Accurate documentation is essential for compliance.
De Minimis Threshold
The De Minimis Threshold is N/A PKR for Pacemakers imports. This means that all imports are subject to duties and taxes, regardless of value.
Frequently Asked Questions About Pacemakers Import Duty from UAE to Pakistan
What is the duty rate for Pacemakers imports from UAE to Pakistan?
The duty rate is 10.5% of the CIF value. Additionally, a 20% VAT/GST rate applies to the CIF value plus duty.
What documents are required for Pacemakers imports from UAE to Pakistan?
A commercial invoice, Certificate of Origin, packing list, and bill of lading/airway bill are required. The commercial invoice must be attested by the Pakistani Embassy or Consulate in the UAE.
Is my Pacemakers import eligible for any Free Trade Agreements?
No, there is no bilateral Free Trade Agreement between the UAE and Pakistan as of 2026. Therefore, no preferential tariff rates apply to Pacemakers imports.
What are the penalties for non-compliance with Pakistan customs regulations?
Penalties for non-compliance include duty reassessment and potential fines. The Federal Board of Revenue enforces these penalties for misclassified or undervalued goods.
What is the typical clearance timeline for Pacemakers imports from UAE to Pakistan?
The typical clearance timeline is 3-5 working days. However, this may vary depending on the complexity of the shipment and the accuracy of the documentation.
Are there any specific regulations for Pacemakers imports related to patient safety?
Yes, the Drug Regulatory Authority of Pakistan regulates Pacemakers imports to ensure patient safety. Importers must comply with these regulations to ensure the safe use of Pacemakers in Pakistan.