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 3. The provisions of this Chapter shall apply to the incoming baggage of;

  1. Non- tourist passengers;  

  2. Tourist passengers;  

  3. Passengers arriving from India;  

  4. Pilgrims;  

  5. Passengers arriving on transfer of residence, and  

  6. Pakistan National who die abroad .


4. Definition:- In this Chapter, unless there is anything repugnant in the subject or context:-

  1.    “allowance” means allowance admissible to a Passenger under these rules;

  2.  “baggage” means personal wearing apparel and other personal, professional, household effect  of a passenger excluding motor vehicles; provided that such articles are imported within the allowance in reasonable quantity and not for sale and are imported by a passenger for his family or for making gifts, whether such articles are exempt from customs- duty or not;

  3.   “gift allowance” means reasonable number and quantity of goods other than personal allowance for making gift or souvenirs free of customs-duty and does not cover air conditioner, cooking range, deep freezer, gas appliance, microwave oven , refrigerator, sewing machine, Television, video cassette player , video cassette recorder or washing machine;

  4.  “import” means bringing into Pakistan by air, land or sea;

  5.  “personal allowance” means;  

  1. Personal wearing apparel and clothing accessories;

  2.  handbags and travels goods;

  3. medals, trophies and prizes bestowed upon a passenger;

  4.  one watch and one traveling clock;

  5.  other goods of personal adornment, toilet requisites including electric shaver in use;

  6.  spectacles and other physical aids in use;

  7.  one cigarette lighter, two pens and similar goods of personal use normally carried, in pocket in hand- bag or on person;

  8. one electric iron and one electric hair dryer;

  9.  one perambulate or go cart and toys in reasonable quantity if in use of an accompanying child;

  10. one invalid chair in use;

  11. one photographic camera and five rolls of films or a video camera;

  12. two hundred  cigarettes or fifty cigars or half kilogram of manufactured tobacco or an assortment of cigars and manufactured tobacco not exceeding half kilograms in weight; and   

  13.  Quarter liter of perfume and spirits and toilet waters, of which not more than 1/8 litre shall be perfumes.


  1.  “pilgrim”  means a Muslim citizen of Pakistan returning to Pakistan from pilgrimage from Saudi Arabia or the holy in Iraq or Iran;

  2.  “tourist” means a person who visits Pakistan for a period of more than twenty-four hours and not more than six months (a person in transit excepted) and does not engage in any gainful or remunerative employment, profession or calling in Pakistan; and

  3.  “Transfer of residence” means bona fide transfer of residence to Pakistan from abroad after a continuous stay of not less two years outside Pakistan .            


  1. Extent of admissibility of gift allowance :-  The gift allowance admissible under these rule shall be halved on the second visit in a calendar year and will not be admissible on subsequent visits in the same calendar year.  

  2. Prohibition on import of arms, ammunition, etc:- Arms, ammunition, obscene and subversive literature and alcoholic beverages shall not be imported under these rules.  

  3. Admissibility of allowances in case of husband and wife:- In case of husband and wife traveling together, separate allowances up to the extent specified in these rules shall be allowed to each of them.  

  4. Declaration to customs:- Where an officer of customs requires a person to make a declaration in writing about the goods imported by him, such person shall not be entitled to the concessions and exemptions under these rules he makes such a declaration.  

  5. Allowances admissible to members of crew:- The members of crew of any conveyance shall only be allowed to import articles of personal wearing apparel and other articles in the personal user for satisfying daily necessities of life.         

contents posted thanks to Central Board of Revenue

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