Verified 2026 Pakistan Customs Data(View Sources)

Surgical Scissors Import Duty & Landed Cost: United Arab Emirates to Pakistan

Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Pakistan.

HTS Code9018.90

2026 Tariff & Cost Breakdown for Importing Surgical Scissors

Surgical Scissors imported into Pakistan incur a 10.5% customs duty rate and 20% VAT rate. Duties are calculated on CIF value in PKR. The total landed cost includes CIF Value + Customs Duty (10.5% of CIF) + VAT/GST (20% of CIF + Duty).

Cost Breakdown

ComponentRateAmount
Product ValueUSD 5000.00
ShippingUSD 800.00
InsuranceUSD 50.00
CIF ValueUSD 5850.00
Customs Duty10.5%USD 614.25
VAT/GST20%USD 1292.85
Total Landed CostUSD 7757.10

HS Code Classification for Surgical Scissors

Primary HS Code: 9018.90 — What It Covers

HS 9018.90 classifies Surgical Scissors and other medical instruments. This code is used for customs duty calculation and compliance. Federal Board of Revenue (FBR) enforces accurate HS code classification.

Why Misclassification Carries Risk in Pakistan

Misclassification of HS Code 9018.90 can lead to duty reassessment and fine enforced by the Federal Board of Revenue (FBR). Accurate classification ensures compliance and avoids penalties.

Step-by-Step Guide: Importing Surgical Scissors from UAE to Pakistan

Step 1: Verify Your HS Code & Product Description

Use the Pakistan tariff lookup tool to verify HS Code 9018.90 for Surgical Scissors. Check binding tariff information if available. Federal Board of Revenue (FBR) requires accurate HS code classification.

Step 2: Gather Required Import Documents

Commercial Invoice Requirements

The commercial invoice for Pakistan customs must include seller and buyer information, product description, quantity, unit price, and total value. The invoice must be attested by the UAE Chamber of Commerce and the Pakistani Embassy or Consulate in the UAE.

Certificate of Origin

A Certificate of Origin is required for Surgical Scissors imports. Pakistan accepts the CO in a specific format. Verify the required format with the Federal Board of Revenue (FBR).

Packing List & Shipping Documents

The bill of lading or airway bill must include shipment details, product description, and weight. Pakistan customs requires specific shipping document requirements.

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 import declaration to the Federal Board of Revenue (FBR) using their declaration system. Ensure the commercial invoice is attested by the UAE Chamber of Commerce and the Pakistani Embassy or Consulate in the UAE.

Step 5: Pay Duties & Clear Goods

Pay duties and clear goods through the Federal Board of Revenue (FBR) approved payment methods. The typical clearance timeline is a few days to a week, depending on the shipment.

How to Legally Reduce Duty on Surgical Scissors Imports into Pakistan

Applicable Free Trade Agreements in 2026

There is no bilateral Free Trade Agreement between UAE and Pakistan as of 2026. This means no preferential tariff rates apply to Surgical Scissors imports.

Duty Deferral Options: Bonded Warehouses & FTZs

Pakistan's Export Processing Zones (EPZs) and Free Trade Zones (FTZs) under the Export Processing Zones Authority (EPZA) offer duty deferral options. Duty is deferred until the goods are released into the domestic market.

Preferential Tariff Programs

There are no preferential tariff programs currently applicable to Surgical Scissors imports from UAE.

Pakistan Customs Compliance Rules for Surgical Scissors

Federal Board of Revenue (FBR) Requirements for Surgical Scissors

The Federal Board of Revenue (FBR) requires PSQCA certification for Surgical Scissors imports. Ensure compliance with FBR filing and documentation requirements.

De Minimis Threshold

The De Minimis Threshold is N/A PKR, meaning all shipments are subject to duties and taxes. This threshold does not apply to Surgical Scissors imports.

Frequently Asked Questions About Surgical Scissors Import Duty from UAE to Pakistan

What is the duty rate for Surgical Scissors imports from UAE to Pakistan?

The duty rate for Surgical Scissors imports from UAE to Pakistan is 10.5%. This rate applies to all shipments, regardless of value.

What documents are required for Surgical Scissors imports from UAE to Pakistan?

The required documents include a commercial invoice, Certificate of Origin, packing list, and bill of lading or airway bill. Ensure all documents are accurate and complete.

Is there a Free Trade Agreement between UAE and Pakistan for Surgical Scissors imports?

There is no bilateral Free Trade Agreement between UAE and Pakistan as of 2026. This means no preferential tariff rates apply to Surgical Scissors imports.

What are the penalties for non-compliance with Pakistan customs regulations for Surgical Scissors imports?

Penalties for non-compliance include duty reassessment and fine enforced by the Federal Board of Revenue (FBR). Ensure compliance with all regulations to avoid penalties.

What is the typical clearance timeline for Surgical Scissors imports from UAE to Pakistan?

The typical clearance timeline is a few days to a week, depending on the shipment. Ensure all documents are accurate and complete to avoid delays.

Can I use a bonded warehouse for Surgical Scissors imports from UAE to Pakistan?

Yes, Pakistan's Export Processing Zones (EPZs) and Free Trade Zones (FTZs) offer duty deferral options for Surgical Scissors imports. Consult with a licensed customs broker to determine the best option for your shipment.

Rates are based on 2026 tariff schedules. Verify with a licensed customs broker before making import decisions.