Medical Devices Import Duty & Landed Cost: United States 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, calculated on the CIF value in PKR. Duties are enforced by the Federal Board of Revenue (FBR), and VAT/GST is applied on the sum of the CIF value and customs 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 Medical Devices
Primary HS Code: 9018.90 — What It Covers
HS code 9018.90 classifies Medical Devices such as medical instruments and apparatus. This classification is crucial for determining the correct duty rate and compliance requirements. The Federal Board of Revenue (FBR) enforces this classification.
Why Misclassification Carries Risk in Pakistan
Misclassification of Medical Devices can result in duty reassessment and fine enforced by the Federal Board of Revenue (FBR). Accurate HS code classification is essential to avoid penalties and ensure compliance.
Step-by-Step Guide: Importing Medical Devices from United States to Pakistan
Step 1: Verify Your HS Code & Product Description
Use the Pakistan tariff lookup tool to verify the HS code and ensure accurate product description. Binding tariff information may be available to confirm the classification.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice for Pakistan customs must include specific fields such as 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 the United States, and Pakistan accepts the US Certificate of Origin format.
Packing List & Shipping Documents
A bill of lading or airway bill is required, and Pakistan customs mandates specific shipping document requirements, including the packing list.
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 through the Federal Board of Revenue (FBR) declaration system, and obtain a No Objection Certificate (NOC) from the Drug Regulatory Authority of Pakistan (DRAP) for certain Medical Devices.
Step 5: Pay Duties & Clear Goods
Pay duties through accepted payment methods, and clearance typically takes a few days, depending on the customs authority's processing time.
How to Legally Reduce Duty on Medical Devices Imports into Pakistan
Applicable Free Trade Agreements in 2026
No bilateral Free Trade Agreement (FTA) exists between the United States and Pakistan as of 2026, so Medical Devices imports are subject to standard duty rates.
Duty Deferral Options: Bonded Warehouses & FTZs
Pakistan's Export Processing Zones Authority (EPZA) and Sindh Board of Investment's (SBI) bonded warehouse program offer duty deferral options, allowing importers to delay duty payment until the goods are released into the domestic market.
Preferential Tariff Programs
No preferential tariff programs currently apply to Medical Devices imported from the United States, so importers must pay the standard 8.5% duty rate.
Pakistan Customs Compliance Rules for Medical Devices
Federal Board of Revenue (FBR) Requirements for Medical Devices
The Federal Board of Revenue (FBR) requires specific filing and documentation, including US FDA approval and ISO 13485 certification for Medical Devices imports.
De Minimis Threshold
The De Minimis Threshold is N/A PKR, meaning that all Medical Devices imports are subject to duty and VAT, regardless of value.
Frequently Asked Questions About Medical Devices Import Duty from United States to Pakistan
What is the duty rate for Medical Devices imported from the US to Pakistan?
The duty rate is 8.5% of the CIF value, and an additional 20% VAT is applied on the sum of the CIF value and customs duty. This applies to all Medical Devices imports from the United States.
What documents are required for importing Medical Devices from the US to Pakistan?
A commercial invoice, Certificate of Origin, packing list, and bill of lading or airway bill are required. Additional documents may be needed, depending on the specific Medical Devices being imported.
Is there a Free Trade Agreement between the US and Pakistan that applies to Medical Devices?
No, there is no bilateral Free Trade Agreement between the United States and Pakistan as of 2026, so standard duty rates apply to Medical Devices imports.
What are the penalties for non-compliance with Medical Devices import regulations in Pakistan?
Penalties for non-compliance include duty reassessment and fines enforced by the Federal Board of Revenue (FBR). Accurate compliance is essential to avoid these penalties.
What is the typical clearance timeline for Medical Devices imports in Pakistan?
The clearance timeline typically takes a few days, depending on the customs authority's processing time and the complexity of the shipment. Medical Devices imports may require additional documentation or inspections.
How do I obtain a No Objection Certificate (NOC) from the Drug Regulatory Authority of Pakistan (DRAP) for Medical Devices imports?
Apply for a No Objection Certificate (NOC) through the Drug Regulatory Authority of Pakistan (DRAP) website or consult with a licensed customs broker to ensure compliance with Medical Devices import regulations.