Importers in Pakistan face complex multi-layer taxation - customs duty, sales tax at import stage, advance income tax, and WHT. Expert tax guidance ensures compliance and refund claims.
Taxes on Imports in Pakistan
| Tax | Rate | Adjustable? |
|---|---|---|
| Customs Duty | Varies by HS code (0-30%) | No |
| Sales Tax at Import | 18% standard | Yes (input credit) |
| Advance Income Tax | 3-6% of import value | Yes |
Import WHT for Filers vs Non-Filers
- Filer advance income tax on import: 3% of import value
- Non-filer advance income tax: 6% of import value
- Both rates are adjustable against annual income tax return
- Becoming a filer saves 3% on every import
Importer in Pakistan? WhatsApp 0328-4675162 - specialized import tax compliance, WHT refund claims, and SRO applications.
Frequently Asked Questions
How do I claim refund of advance tax paid on imports?
Advance income tax on imports is adjustable. File your annual income tax return and claim all import WHT as advance tax. If total WHT exceeds tax liability, file a refund claim.