Import and export businesses in Pakistan face a complex web of taxes including customs duty, sales tax on imports, income tax withholding, and annual income tax returns. Kamboh Associates provides complete tax compliance for importers and exporters across Pakistan, from NTN registration to FBR returns and customs compliance.
Taxes on Imports in Pakistan 2026
| Tax Type | Levied By | Rate | Notes |
|---|---|---|---|
| Customs Duty | FBR Customs | 0% to 100%+ (varies by HS code) | Based on CIF value |
| Additional Customs Duty | FBR Customs | 2% to 7% | On most imports |
| Regulatory Duty | FBR Customs | Varies | Specific goods |
| Sales Tax on Imports | FBR Inland Revenue | 18% (standard) | Adjustable against output |
| WHT on Imports (Sec 148) | FBR Inland Revenue | 6% (filer) / 9% (non-filer) | Adjustable in return |
| GIDC / Other Levies | Various | Sector specific | Energy, pharma etc. |
Section 148 WHT is Adjustable: The 6% withholding tax deducted on imports under Section 148 is not a final tax. It is adjustable against your annual income tax liability. If excess WHT was collected, you can claim a refund through your annual return. Filers pay 6% vs 9% for non-filers - a significant saving on large import volumes.
Export Tax Benefits in Pakistan
Export income in Pakistan benefits from special tax treatment to encourage foreign exchange earnings:
- Export proceeds: Taxed at 1% as final WHT under Section 154 (for most export categories)
- IT/Software exports: Exempt from income tax until 2026 (for registered companies)
- Export rebates: Various duty drawback and sales tax refund schemes available
- Export-registered businesses: Can claim zero-rated sales tax on inputs
Our Services for Importers / Exporters
- NTN and sales tax registration for import/export businesses
- Annual business income tax return
- Monthly sales tax returns (including import sales tax reconciliation)
- WHT monthly statements
- Section 148 WHT refund claims
- Export documentation and rebate claims
- FBR notice response
Pricing
| Service | Price | Timeline |
|---|---|---|
| NTN + Sales Tax Registration | From Rs 8,000 | 7-14 days |
| Business Income Tax Return | From Rs 10,000 | 3-5 days |
| Monthly Sales Tax Return | From Rs 3,000/month | Monthly |
| WHT Monthly Statement | From Rs 2,000/month | Monthly |
Import/Export Tax Compliance - Complete Solutions
WhatsApp 0328-4675162 for a complete compliance package for your import or export business.