Textiles and Apparel Import Duty & Landed Cost: United Arab Emirates to Pakistan

2026 Tariff & Cost Breakdown for Importing Textiles and Apparel

Textiles and Apparel imports into Pakistan incur an 8.5% customs duty rate and 20% VAT rate. Duties are calculated on CIF value in PKR. Textiles and Apparel customs duty Pakistan is a significant cost component.

HS Code Classification for Textiles and Apparel

Primary HS Code: 6204.62 — What It Covers

HS 6204.62 classifies Textiles and Apparel products. This code covers specific types of garments. Textiles and Apparel HS code Pakistan classification is critical for accurate duty calculation.

Why Misclassification Carries Risk in Pakistan

Misclassification risks duty reassessment and fine enforced by the Federal Board of Revenue (FBR). Accurate HS code classification is essential to avoid penalties.

Step-by-Step Guide: Importing Textiles and Apparel from UAE to Pakistan

Step 1: Verify Your HS Code & Product Description

Use the Pakistan tariff lookup tool to verify your HS code. Binding tariff information may be available for certain products.

Step 2: Gather Required Import Documents

Commercial Invoice Requirements

The commercial invoice must include product description, quantity, unit price, and total value.

Certificate of Origin

A Certificate of Origin is required for Textiles and Apparel imports. Pakistan accepts the CO in a specific format.

Packing List & Shipping Documents

A bill of lading or airway bill is required for customs clearance. Pakistan has specific requirements for these documents.

Step 3: Calculate Your Landed Cost

Calculate your 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

Pakistan requires a Commercial Invoice and a Certificate of Origin. The importer must be registered with the Federal Board of Revenue (FBR) to obtain an Import General Manifest (IGM) number.

Step 5: Pay Duties & Clear Goods

Pay duties using accepted payment methods. Typical clearance timeline is a few days.

How to Legally Reduce Duty on Textiles and Apparel Imports into Pakistan

Applicable Free Trade Agreements in 2026

No bilateral Free Trade Agreement (FTA) exists between UAE and Pakistan as of 2026.

Duty Deferral Options: Bonded Warehouses & FTZs

Pakistan's Export Processing Zones (EPZs) and Free Zones offer duty deferral options. Duty is deferred until the goods are sold or used.

Preferential Tariff Programs

No preferential tariff programs currently apply to Textiles and Apparel from UAE.

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 and SASO certification.

De Minimis Threshold

The de minimis threshold is N/A PKR. This means that all shipments are subject to duties and taxes.

Frequently Asked Questions About Textiles and Apparel Import Duty from UAE to Pakistan

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