In Pakistan, import refers to the purchase and bringing of goods or services into the country from abroad for commercial, industrial, or personal use.
📦 Definition of Import (in Pakistan’s context):
Import means the act of bringing goods or services into Pakistan from another country through legal channels, usually for the purpose of consumption, resale, processing, or manufacturing.
🧾 Key Features of Imports in Pakistan:
| Feature | Details |
|---|---|
| Governing Body | Federal Board of Revenue (FBR) and Pakistan Customs, under the Ministry of Commerce |
| Legal Framework | Import Policy Order, issued under the Imports and Exports (Control) Act, 1950 |
| Currency Used | Payments are usually made in foreign currency (mostly USD) via banks (authorized dealers) |
| Customs Duties | Importers must pay customs duties, sales tax, income tax, and regulatory duties, depending on the item |
| Documents Required | Invoice, Packing List, Bill of Lading/Airway Bill, Letter of Credit (LC) or Advance Payment Proof, Import License (if applicable), Certificate of Origin, etc. |
| Types of Importers | Commercial Importers, Industrial Importers, Government Importers, etc. |
🚢 Common Imported Items in Pakistan:
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Crude oil and petroleum products
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Machinery and electronics
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Vehicles and auto parts
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Food products (e.g., tea, pulses, edible oil)
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Pharmaceuticals and chemicals
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Mobile phones and IT equipment
⚖️ Import Process Overview:
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Register as an Importer with FBR via NTN and Sales Tax registration.
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Ensure the goods are allowed under the Import Policy Order.
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Arrange foreign exchange via a bank (through LC or TT).
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Import goods through port/airport with required documentation.
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Clear goods by paying duties through WeBOC (Web-Based One Customs) system.
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Receive goods after customs clearance.
❌ Prohibited/Restricted Imports:
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Weapons and explosives (without license)
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Banned chemicals and hazardous waste
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Israeli-origin products
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Indian goods (post-ban since 2019, except for some exemptions like medicine)
🧠 In Summary:
Import in Pakistan is the legal acquisition of goods or services from a foreign country into Pakistan, regulated by customs and trade policies.