Surgical Masks 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 Surgical Masks
Pakistan's 10.5% customs duty rate and 20% VAT rate apply to Surgical Masks from India. Duties are calculated on the CIF value in PKR. This means importers pay 10.5% of the CIF value in customs duty and 20% of the total value (CIF + duty) in 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 Surgical Masks
Primary HS Code: 6307.90 — What It Covers
HS code 6307.90 classifies Surgical Masks and other medical textiles. This code is specific to Pakistan's tariff schedule. Federal Board of Revenue enforces accurate HS code classification.
Why Misclassification Carries Risk in Pakistan
Misclassification of Surgical Masks can lead to duty reassessment and fine enforced by the Federal Board of Revenue. Accurate HS code classification is crucial for compliance.
Step-by-Step Guide: Importing Surgical Masks from India to Pakistan
Step 1: Verify Your HS Code & Product Description
Use the Pakistan tariff lookup tool to verify the HS code for Surgical Masks. Check for binding tariff information if available. This ensures accurate classification and compliance.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice for Surgical Masks must include the HS code, product description, quantity, weight, and CIF value in PKR. Pakistan requires a Commercial Invoice to be attested by the Pakistani Embassy or Consulate in the country of export.
Certificate of Origin
A Certificate of Origin is required for Surgical Masks imports. Pakistan accepts the standard CO format, which must be completed by the exporter.
Packing List & Shipping Documents
The bill of lading or airway bill must include the HS code, product description, and quantity of Surgical Masks. Pakistan customs requires specific shipping documents for clearance.
Step 3: Calculate Your Landed Cost
Calculate the landed cost of Surgical Masks 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 import declaration to the Federal Board of Revenue using their declaration system. Ensure all required documents, including the attested Commercial Invoice, are attached.
Step 5: Pay Duties & Clear Goods
Pay the calculated duties and taxes using accepted payment methods. Clearance of Surgical Masks typically takes a few days, depending on the customs authority's processing time.
How to Legally Reduce Duty on Surgical Masks Imports into Pakistan
Applicable Free Trade Agreements in 2026
No bilateral Free Trade Agreement exists between India and Pakistan as of 2026, affecting Surgical Masks import duty. This means standard customs duty rates apply.
Duty Deferral Options: Bonded Warehouses & FTZs
Pakistan's Export Processing Zones Authority (EPZA) and Sindh Enterprise Development Fund's (SEDF) bonded warehouse program offer duty deferral options. Importers can store Surgical Masks in these warehouses, deferring duty payment until the goods are released into the domestic market.
Preferential Tariff Programs
No preferential tariff programs currently apply to Surgical Masks from India, meaning importers must pay the standard 10.5% customs duty rate.
Pakistan Customs Compliance Rules for Surgical Masks
Federal Board of Revenue Requirements for Surgical Masks
The Federal Board of Revenue requires importers to obtain PSQCA certification and ISO 13485 certification for Surgical Masks. These certifications ensure compliance with Pakistan's regulatory standards.
De Minimis Threshold
The De Minimis Threshold is N/A PKR, meaning all Surgical Masks imports are subject to duties and taxes, regardless of value.
Frequently Asked Questions About Surgical Masks Import Duty from India to Pakistan
What is the duty rate for Surgical Masks from India to Pakistan?
The duty rate for Surgical Masks from India to Pakistan is 10.5%. This rate applies to all Surgical Masks imports, regardless of value or quantity.
What documents are required for importing Surgical Masks from India?
Required documents include a commercial invoice, certificate of origin, packing list, and bill of lading or airway bill. A PSQCA certification and ISO 13485 certification are also necessary.
Is there a Free Trade Agreement between India and Pakistan for Surgical Masks?
No, there is no bilateral Free Trade Agreement between India and Pakistan for Surgical Masks as of 2026. Standard customs duty rates apply.
What are the penalties for non-compliance with Surgical Masks import regulations?
Penalties for non-compliance include duty reassessment and fines enforced by the Federal Board of Revenue. Accurate classification and compliance are essential to avoid these penalties.
How long does it take to clear Surgical Masks through Pakistan customs?
Clearance of Surgical Masks typically takes a few days, depending on the customs authority's processing time. Ensure all required documents are complete and accurate to avoid delays.
Can I use a bonded warehouse to store Surgical Masks in Pakistan?
Yes, Pakistan's Export Processing Zones Authority (EPZA) and Sindh Enterprise Development Fund's (SEDF) bonded warehouse program offer duty deferral options for Surgical Masks. This allows importers to store goods in a bonded warehouse, deferring duty payment until release into the domestic market.