CUSTOMS REGULATIONS 
Used household goods and personal effects can be imported into Pakistan in reasonable quantities in the following circumstances:
- Pakistani citizens are eligible for a transfer of residence facility in case the owner of the goods has stayed abroad for 2 or more years and has not visited Pakistan in those 2 years for a cumulative period of 120 days or more.
- Foreign nationals are also eligible for a transfer of residence duty discount in case they are arriving in Pakistan for a stay of 2 or more years which is usually given in their employment letters.
- Pakistani citizens must pay full customs duties and taxes on electrical items.
- Owners of the goods can import shipments duty free for the first 6 months by completing a CBR booklet (non - citizens).
- All import duties are charged on the costs, insurance, and freight of the shipment (CIF) value; the value is determined by Customs officials.
- Only used clothing and used household effects can be imported on a duty-free basis.
- A letter of authority from the organization is required for all shipments.
- Customs clearance takes approximately 4 - 5 days after arrival of the shipment.
- Consignee should be present for Customs clearance.
- All items are dutiable; the value and depreciation of the goods can be negotiated with the examiner at the time of clearance.
- Do not send insurance or any documents showing value of the household goods with the shipment to avoid payment of heavy import duties.
- Diplomats may import shipments duty free with presentation of a diplomatic exemption certificate to Customs authorities.
DOCUMENTS REQUIRED
The following documents are required:
- Original passport
- Original computerized national identity card (CNIC) (Pakistani nationals)
- Copy of visa
- Original or express bill of lading (OBL) / air waybill (AWB)
- Inventory list in English
- Packing list with purchase invoices
- Certificate of employment
- Transfer of residence certificate
- Exemption certificate (diplomats)
- Copy of diplomatic ID card (diplomats)
MOTOR VEHICLES
Import of motor vehicles is only permitted for diplomats and returning citizens. Pakistani national citizens cannot import vehicles older than 3 years. Diplomats can import vehicles older than 2 years. Duties of between 75% - 200% of the value will apply.
Documents Required:
- Copy of passport
- Original or express release bill of lading (OBL) / air waybill (AWB)
- Original technical passport / certificate of title
- De-registration certificate
- Invoice of purchase showing the engine number, model, and horsepower
Specific Information
- Pakistani national citizens cannot import vehicles older than 3 years.
- Diplomats can import vehicle with an import exemption certificate from the Ministry of Foreign Affairs.
PETS
Import of pets into Pakistan is permitted as accompanied on unaccompanied baggage and the owner must be present at the time of customs clearance of the animal.
Documents Required:
- Original passport of owner of the goods
- Health certificate and vaccination certificate (issued by origin country)
- Quarantine certificate issued by the Government of Pakistan / veterinary certificate
- Pet passport
Specific Information
- Document required must accompany animals and pets.
- Pets may be transported as baggage, as cargo, or with passengers traveling by air.
- Clearance in 1 – 2 days depending on the availability of all documents.
DUTIABLE/RESTRICTED ITEMS
- Items may qualify for free import if within the limits indicated:
- Cigarettes (200), cigars (50), tobacco (1/2 kg)
- Eau de toilette (1/4 L) and perfume (1/8 L)
- Gifts and souvenirs (reasonable number and quantity)
- Electronic items of any kind are dutiable even under the transfer of residence
PROHIBITED ITEMS
Penalties for import of prohibited items are severe and should be carefully followed:
- Weapons of any kind
- Alcohol
- Pornography
- Narcotics
- Toxic and radioactive materials
- Any literature, CD, DVD material against Islam or Pakistan
- Any art, painting, or object which is obscene and shows nudity
- Hides / ivory of animals
- Any goods of Israeli origin
- Household goods or personal effects bearing any words or religious inscription or connotation.
- Household goods or personal effects containing ingredients or parts which may offend the Islamic religion (i.e. pigs, hogs, boars or swine)
- Anti-Islamic or Anti-Government literature.