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  1. Non- Tourist Passengers

  1. One mobile phone allowed duty free: payment  of custom duty taxes on activation

  2. Custom duty/taxes can now be paid either in Pak currency or in foreign exchange.

  3. One portable radio-cum-tape recorder or CD player of value not exceeding 100 US$ allowed duty free to the passengers having six months or more stay abroad.

  4. Overseas Pakistanis who have remitted US$ 2500 or more through normal banking channels during proceeding one year allowed duty free goods of US$ 700 once in a calendar year through accompanied/unaccompanied baggage/ shopping at duty free shops. For persons who remit 10000 or more US$ the facility allowed up to 1200 US$.

2. Passengers arriving from India.

  1. Arrival Indian nation allowed to bring such as personal jewelry, wrist watch, still camera, movie camera or video camera, pair of binoculars, portable tape recorder, portable typewriter, portable transistor or radio set and professional tools brought by Indian nationals.

  2. Movie camera or video camera would also be allowed against undertaking to take them back.

  3. Indian/Pakistani passengers can now bring gifts of up to 100 US$ on first visit. This allowance shall be halved on the second visit and shall not be admissible on subsequent visit in a calendar year.

3. Pilgrims

  1. A pilgrim can now bring duty free goods (Tubarrakat) of value not exceeding 100 US dollar.

  2. Dutiable allowance increased to 100 US dollars.


4. Passengers Arriving on Transfer of Residence.

A family on transfer of residence can now bring, without payment of duty, old and used furniture or fixture, cutlery, crockery, kitchen utensil, rugs, carpets, house hold linen, reading or writing aids and other duty free goods including electrical items other than those items which are compulsorily taxable, notified vide SRO 450(I) 2001.

5.  Privileged personnel's as defined vide Para 38 of Customs Rules, 2001.

  1. On first arrival, the duty free allowances of foodstuff and other consumable stores including liquor & tobacco have been enhanced from 100 US dollars to 200 US dollars.

  2. The taxable allowances of above goods have also been increased from US$ 100 to US$ 200 per month. The liquor may be import up to US$ 100 instead of US$ 50.

  3. Now a privileged person can sell his dutiable goods without customs duty and sales tax after three years from the data of import instead of five years.

  4. A foreign employee of an industrial venture can now import foodstuff (excluding alcohol and beverages) up t US$ 100/=.     


contents posted thanks to Central Board of Revenue

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