Medical Devices Import Duty & Landed Cost: United Arab Emirates to Pakistan
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Pakistan.
2026 Tariff & Cost Breakdown for Importing Medical Devices
Medical Devices imported into Pakistan incur an 8.5% customs duty rate and 20% VAT rate. Duties are calculated on the CIF value in PKR. The total landed cost includes CIF Value + Customs Duty + VAT/GST.
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 1275.00 |
| VAT/GST | 20% | USD 3255.00 |
| Total Landed Cost | — | USD 19530.00 |
HS Code Classification for Medical Devices
Primary HS Code: 9018.90 — What It Covers
HS 9018.90 classifies Medical Devices such as surgical instruments and equipment. This code is specific to devices that are not classified under other HS codes.
Why Misclassification Carries Risk in Pakistan
Misclassification of Medical Devices can lead to Duty reassessment and fine enforced by the Federal Board of Revenue (FBR). Accurate HS code classification is crucial to avoid penalties.
Step-by-Step Guide: Importing Medical Devices from UAE to Pakistan
Step 1: Verify Your HS Code & Product Description
Use the Pakistan tariff lookup tool to verify the HS code and product description. Check for binding tariff information to ensure compliance.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice must include the HS code, product description, quantity, weight, and value in PKR.
Certificate of Origin
A Certificate of Origin is required for Medical Devices imported from UAE. Pakistan accepts the CO in the ATA Carnet format.
Packing List & Shipping Documents
The bill of lading or airway bill must include specific details such as the HS code, product description, and weight.
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) through their declaration system. Pakistan requires a 'No Objection Certificate' (NOC) for certain Medical Devices.
Step 5: Pay Duties & Clear Goods
Pay duties through accepted payment methods and clear goods within the typical clearance timeline of 3-5 days.
How to Legally Reduce Duty on Medical Devices Imports into Pakistan
Applicable Free Trade Agreements in 2026
No bilateral FTA exists between UAE and Pakistan as of 2026, so no preferential tariff rates apply.
Duty Deferral Options: Bonded Warehouses & FTZs
Pakistan's Export Processing Zones (EPZs) and Free Zones offer duty deferral options for Medical Devices imports.
Preferential Tariff Programs
No preferential tariff programs currently apply to Medical Devices imported from UAE.
Pakistan Customs Compliance Rules for Medical Devices
Federal Board of Revenue (FBR) Requirements for Medical Devices
The Federal Board of Revenue (FBR) requires PSQCA certification and DRAP registration for Medical Devices imports.
De Minimis Threshold
The De Minimis Threshold is N/A PKR, meaning all Medical Devices imports are subject to duties and taxes.
Frequently Asked Questions About Medical Devices Import Duty from UAE to Pakistan
What is the duty rate for Medical Devices imported from UAE to Pakistan?
The duty rate is 8.5% of the CIF value. Additional VAT/GST of 20% is also applicable.
What documents are required for importing Medical Devices from UAE to Pakistan?
A commercial invoice, Certificate of Origin, and packing list are required. Additional documents may be needed for specific types of Medical Devices.
Is there a Free Trade Agreement between UAE and Pakistan for Medical Devices imports?
No bilateral FTA exists between UAE and Pakistan for Medical Devices imports as of 2026.
What are the penalties for non-compliance with Medical Devices import regulations in Pakistan?
Penalties include Duty reassessment and fine enforced by the Federal Board of Revenue (FBR).
What is the typical clearance timeline for Medical Devices imported from UAE to Pakistan?
The typical clearance timeline is 3-5 days, depending on the complexity of the shipment and compliance with regulations.
How do I obtain a No Objection Certificate (NOC) for Medical Devices imported from UAE to Pakistan?
Apply for a NOC from the relevant authorities, providing required documentation and information about the Medical Devices being imported.