Textiles and Apparel Import Duty & Landed Cost: South Korea to Pakistan
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Pakistan.
2026 Tariff & Cost Breakdown for Importing Textiles and Apparel
Textiles and Apparel imported into Pakistan incur an 8.5% customs duty rate and a 20% VAT rate. Duties are calculated on the CIF value in PKR. The total landed cost includes CIF Value + Customs Duty (8.5% of CIF) + VAT/GST (20% of CIF + Duty).
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | USD 15000.00 |
| Shipping | — | USD 1200.00 |
| Insurance | — | USD 150.00 |
| CIF Value | — | USD 16350.00 |
| Customs Duty | 8.5% | USD 1389.75 |
| VAT/GST | 20% | USD 3547.95 |
| Total Landed Cost | — | USD 21287.70 |
HS Code Classification for Textiles and Apparel
Primary HS Code: 6204.62 — What It Covers
HS 6204.62 classifies women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts, of Textiles and Apparel. The Federal Board of Revenue (FBR) enforces accurate HS code classification.
Why Misclassification Carries Risk in Pakistan
Misclassification of HS codes carries the risk of duty reassessment and fine enforced by the Federal Board of Revenue (FBR). Accurate classification is crucial for avoiding penalties.
Step-by-Step Guide: Importing Textiles and Apparel from South Korea to Pakistan
Step 1: Verify Your HS Code & Product Description
Verify the HS code using the Pakistan tariff lookup tool. Ensure binding tariff information is available for Textiles and Apparel imports from South Korea.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice must include the seller's name, buyer's name, HS code, description of goods, quantity, weight, and value in PKR.
Certificate of Origin
A Certificate of Origin is required for Textiles and Apparel imports from South Korea. The certificate must be in a format accepted by Pakistan.
Packing List & Shipping Documents
The bill of lading or airway bill must include specific details, such as the shipper's name, consignee's name, and a detailed description of the goods.
Step 3: Calculate Your Landed Cost
Calculate the landed cost using the formula: CIF Value + Customs Duty (8.5% 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 designated declaration system. Pakistan requires a Commercial Invoice and a Certificate of Origin, and the importer must be registered with the FBR.
Step 5: Pay Duties & Clear Goods
Pay duties using accepted payment methods, such as online banking or cash. The typical clearance timeline is a few days, depending on the complexity of the shipment.
How to Legally Reduce Duty on Textiles and Apparel Imports into Pakistan
Applicable Free Trade Agreements in 2026
No bilateral Free Trade Agreement exists between South Korea and Pakistan as of 2026, so no reduced duty rates apply under an FTA.
Duty Deferral Options: Bonded Warehouses & FTZs
Duty deferral is possible using Sindh Free Trade Zone and other designated Free Zones. This allows importers to defer duty payment until the goods are released into the domestic market.
Preferential Tariff Programs
No preferential tariff programs currently apply to Textiles and Apparel imports from South Korea, so the standard 8.5% customs duty rate applies.
Pakistan Customs Compliance Rules for Textiles and Apparel
Federal Board of Revenue (FBR) Requirements for Textiles and Apparel
The Federal Board of Revenue (FBR) requires specific filing and documentation, including PSQCA certification, for Textiles and Apparel imports.
De Minimis Threshold
The De Minimis Threshold is N/A PKR, meaning that all shipments are subject to duty and tax, regardless of value.
Frequently Asked Questions About Textiles and Apparel Import Duty from South Korea to Pakistan
What is the duty rate for Textiles and Apparel from South Korea to Pakistan?
The duty rate is 8.5% of the CIF value. Additionally, a 20% VAT rate applies to the CIF value plus duty.
What documents are required for importing Textiles and Apparel from South Korea?
A commercial invoice, Certificate of Origin, and packing list are required. The importer must also be registered with the FBR.
Is there an FTA between South Korea and Pakistan for Textiles and Apparel?
No, there is no bilateral FTA between South Korea and Pakistan as of 2026.
What are the penalties for non-compliance with customs regulations?
Penalties include duty reassessment and fines enforced by the Federal Board of Revenue (FBR).
What is the typical clearance timeline for Textiles and Apparel imports?
The typical clearance timeline is a few days, depending on the complexity of the shipment.
How do I obtain PSQCA certification for my Textiles and Apparel imports?
PSQCA certification can be obtained by meeting the requirements set by the Pakistan Standards and Quality Control Authority.