Surgical Masks Import Duty & Landed Cost: China to Pakistan
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Pakistan.
2026 Tariff & Cost Breakdown for Importing Surgical Masks
Customs duty for Surgical Masks is 10.5% of the CIF value. VAT is 20% of the CIF value plus duty. Federal Board of Revenue (FBR) calculates duties on CIF value in PKR. Importers pay 10.5% duty and 20% VAT on Surgical Masks from China.
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 Surgical Masks
Primary HS Code: 6307.90 — What It Covers
HS 6307.90 classifies made-up articles of textile materials. Surgical Masks fall under this category. This classification is crucial for determining the correct duty rate.
Why Misclassification Carries Risk in Pakistan
Federal Board of Revenue (FBR) enforces duty reassessment and fines for misclassification. Accurate HS code classification is necessary to avoid penalties.
Step-by-Step Guide: Importing Surgical Masks from China to Pakistan
Step 1: Verify Your HS Code & Product Description
Use the Pakistan tariff lookup tool to verify the HS code. Check binding tariff information if available. Verify the HS code to ensure correct duty calculation.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice must include the HS code, product description, quantity, and CIF value. Federal Board of Revenue (FBR) requires accurate invoicing.
Certificate of Origin
A Certificate of Origin is required for preferential treatment under the China-Pakistan Free Trade Agreement (CPFTA). The certificate must be in the prescribed format.
Packing List & Shipping Documents
The bill of lading or airway bill must include the HS code, quantity, and weight. Pakistan customs requires accurate 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.
Step 4: Submit to Pakistan Customs Authority
Submit the declaration through the Federal Board of Revenue (FBR) system. Importers must comply with the Pakistan National Tariff Commission's requirements and obtain a No Objection Certificate (NOC) for Surgical Masks.
Step 5: Pay Duties & Clear Goods
Pay duties through authorized banks or online payment systems. Clearance typically takes 2-3 days after duty payment.
How to Legally Reduce Duty on Surgical Masks Imports into Pakistan
Applicable Free Trade Agreements in 2026
The China-Pakistan Free Trade Agreement (CPFTA) reduces or eliminates tariffs on certain products, including Surgical Masks. Check the CPFTA schedule to determine the duty reduction benefit.
Duty Deferral Options: Bonded Warehouses & FTZs
Pakistan's Export Processing Zones (EPZs) and Free Trade Zones (FTZs) offer bonded warehouse facilities. Duty deferral allows importers to delay duty payment until goods are released from the bonded warehouse.
Preferential Tariff Programs
No preferential tariff programs currently apply to Surgical Masks from China. Importers should check the Federal Board of Revenue (FBR) website for updates on preferential programs.
Pakistan Customs Compliance Rules for Surgical Masks
Federal Board of Revenue (FBR) Requirements for Surgical Masks
Federal Board of Revenue (FBR) requires PSQCA certification and DRAP registration for Surgical Masks. Importers must comply with these requirements to avoid penalties.
De Minimis Threshold
The De Minimis threshold is N/A PKR, meaning all imports are subject to duty and VAT. This threshold does not apply to Surgical Masks imports from China.
Anti-Dumping or Safeguard Duties
Anti-dumping duties may apply to Surgical Masks from China, depending on the specific HS code and investigation findings by the National Tariff Commission of Pakistan. Importers should check the Federal Board of Revenue (FBR) website for updates on anti-dumping duties.
Frequently Asked Questions About Surgical Masks Import Duty from China to Pakistan
What is the duty rate for Surgical Masks from China to Pakistan?
The duty rate is 10.5% of the CIF value. VAT is 20% of the CIF value plus duty. Federal Board of Revenue (FBR) calculates duties on CIF value in PKR.
What documents are required for importing Surgical Masks from China?
Required documents include a commercial invoice, Certificate of Origin, packing list, and bill of lading or airway bill. Federal Board of Revenue (FBR) requires accurate documentation.
Is my import eligible for the China-Pakistan Free Trade Agreement (CPFTA)?
Check the CPFTA schedule to determine if your import is eligible for duty reduction or elimination. The agreement applies to certain products, including Surgical Masks.
What are the penalties for non-compliance with Pakistan customs regulations?
Federal Board of Revenue (FBR) enforces duty reassessment and fines for non-compliance. Accurate documentation and compliance with regulations are necessary to avoid penalties.
What is the typical clearance timeline for Surgical Masks imports from China?
Clearance typically takes 2-3 days after duty payment. Importers should ensure accurate documentation and compliance with regulations to avoid delays.
Do I need a No Objection Certificate (NOC) for importing Surgical Masks from China?
Yes, importers must obtain a No Objection Certificate (NOC) from the relevant authorities for certain products, including Surgical Masks. Federal Board of Revenue (FBR) requires compliance with the Pakistan National Tariff Commission's requirements.