Surgical Masks Import Duty & Landed Cost: Japan 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 in PKR. VAT/GST is 20% of the CIF value plus duty. Total landed cost includes CIF value, customs duty, and VAT/GST. For Surgical Masks imported into Pakistan, duties are calculated on the CIF value 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 Surgical Masks
Primary HS Code: 6307.90 — What It Covers
HS code 6307.90 classifies made-up articles of textile materials, including Surgical Masks. This code is specific to articles not otherwise specified. The Federal Board of Revenue (FBR) enforces correct classification.
Why Misclassification Carries Risk in Pakistan
Federal Board of Revenue (FBR) enforces the penalty mechanism: duty reassessment and fine. Misclassification of Surgical Masks can lead to these penalties.
Step-by-Step Guide: Importing Surgical Masks from Japan 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 to ensure compliance with Federal Board of Revenue (FBR) requirements.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice for Surgical Masks must include the HS code, product description, quantity, and CIF value in PKR.
Certificate of Origin
A Certificate of Origin is required for Surgical Masks imported from Japan. Pakistan accepts the standard CO format.
Packing List & Shipping Documents
The bill of lading or airway bill must include specific details, such as the HS code, product description, and quantity of Surgical Masks.
Step 3: Calculate Your Landed Cost
Calculate the landed cost using this 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 to the Federal Board of Revenue (FBR) using their declaration system. Pakistan requires a 'Certificate of Conformity' for Surgical Masks, obtained from a designated conformity assessment body.
Step 5: Pay Duties & Clear Goods
Pay duties using accepted payment methods, and clear the goods through customs. The typical clearance timeline for Surgical Masks is a few days.
How to Legally Reduce Duty on Surgical Masks Imports into Pakistan
Applicable Free Trade Agreements in 2026
No bilateral Free Trade Agreement exists between Japan and Pakistan as of 2026, affecting Surgical Masks imports.
Duty Deferral Options: Bonded Warehouses & FTZs
Pakistan's Export Processing Zones (EPZs) and Free Zones offer duty deferral options for Surgical Masks. Duty is deferred until the goods are sold or removed from the zone.
Preferential Tariff Programs
No preferential tariff programs currently apply to Surgical Masks imported from Japan to Pakistan.
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 ISO 13485 for Surgical Masks imports. Specific filing and documentation requirements must be followed.
De Minimis Threshold
The De Minimis Threshold is N/A PKR, meaning that all shipments of Surgical Masks are subject to duty and VAT/GST.
Frequently Asked Questions About Surgical Masks Import Duty from Japan to Pakistan
What is the customs duty rate for Surgical Masks from Japan to Pakistan?
The customs duty rate for Surgical Masks is 10.5% of the CIF value in PKR. VAT/GST is 20% of the CIF value plus duty.
What documents are required for importing Surgical Masks into Pakistan?
A commercial invoice, Certificate of Origin, packing list, and bill of lading or airway bill are required. A 'Certificate of Conformity' is also necessary for Surgical Masks.
Is there a Free Trade Agreement between Japan and Pakistan for Surgical Masks?
No, there is no bilateral Free Trade Agreement between Japan and Pakistan as of 2026, affecting Surgical Masks imports.
What are the penalties for non-compliance with customs regulations for Surgical Masks?
Federal Board of Revenue (FBR) enforces duty reassessment and fines for non-compliance. Misclassification or incorrect documentation can lead to these penalties.
What is the typical clearance timeline for Surgical Masks imports into Pakistan?
The typical clearance timeline for Surgical Masks is a few days, depending on the complexity of the shipment and compliance with Federal Board of Revenue (FBR) requirements.
Are there any country-specific regulations for importing Surgical Masks into Pakistan?
Yes, Pakistan requires a 'Certificate of Conformity' for Surgical Masks, obtained from a designated conformity assessment body. This is a country-specific regulation that must be followed.