» Transfer of Residence
I want to avail Transfer of Residence (TR) facilities. Can I get to know the
relevant provisions of the
To claim the Transfer of Residence facilities, your stay abroad should not be
less than two years. A family on transfer of residence shall be allowed to import,
or bring as accompanied or un-accompanied baggage, the following items as duty free
An item which was exported from Pakistan is being re-imported subject to satisfactory
identification.In case of a qualified person, equipment, instruments, apparatus
required up to C&F value of seven hundred US dollars.Two personal computers
or laptop computers along with printers, monitors, keyboards, mousses and cables
thereof; and Old and used furniture or fixture, cutlery, crockery, kitchen utensils,
rugs, carpets, household linen, reading or writing aids and other duty free goods
including electrical items other than those which are taxable under all circumstances.
The list of these items is given in answer to question No.1 above.
What concessional duty allowances will admissible to Pakistani families on
Transfer of Residence?
A family on transfer of residence shall be allowed either to purchase free of
duty and taxes locally manufactured two air conditioners, two refrigerators or deep
freezers from Duty Free Shop outlets on payment in Pak currency or in foreign exchange
or to bring the following items on payment of concesional rate of customs duty specified
in Column-3 of the table as under:-
If a person dies abroad, how can his belongings be brought back to Pakistan?
Personal effects of the Pakistani national who dies abroad can be brought by or
on behalf of next kin of the deceased. Those articles and goods are exempt from
duty/taxes which fall under the purview of duty free allowances. However, certain
item such as washing machines, TV sets, sewing machine, VCR, VCP, cooking range,
microwave oven and air conditioner will be allowed on payment of duty/taxes.
» Import of Vehicles
As an overseas Pakistani can any one import a vehicle from abroad? Where will
I find the relevant information?
Ans: Yes; every overseas Pakistani, subject to fulfilment of eligibility conditions
as laid down in The ImportTrade and Procedure Order, 2000 can import a vehicle from
abroad. However, students receiving remittances from Pakistan, non earning member
of families of the Pakistani National and those who have imported/gifted vehicle
during the last two years can not import a vehicle under the said Rules. The Personal
Baggage and Gift Schemes (Import of Vehicles) Rules, 2000 apply and may be consulted.
A copy of these rules can be obtained from Commercial Section of Pakistan High Commission
located at 34 Lowndes Square, London SW1X 9JN or can be retrieved from the website
of Central Board of Revenue www.cbr.gov.pk
What type of vehicles is importable under Personal Baggage/Gift Scheme and
New or up to 2 year old Car, Bus, Van, Truck and Pickup and 4x4 vehicles are importable
and Personal Baggage Scheme and vehicles of same type which are more than two
years old are importable under TR Scheme as per Import Trade and Procedure Order,
My Brother went to USA one year ago for studies and now he is returning after
completion of study. Can he bring a car?
A student receiving remittance from Pakistan is not eligible to import a car in
terms of condition-2 of Appendix-G of Import Trade and Procedure Order, 2000. If
your brother is not receiving any remittances from Pakistan and the vehicle is purchased
from his own earnings abroad he is also covered under the Rules.
We have appointed a foreign national in our firm on contract basis. Can he
bring a car along with him?
Yes, a non privileged foreign national who comes to Pakistan on a specific contract
of service with any local and foreign firm or with a Government or semi-Government
Authority in Pakistan can bring a car as personal baggage. The vehicle can only
be released on production of employer’s contract (service certificate) and on payment
of custom duty and other taxes.
How can an overseas Pakistani bring a new car on his return to Pakistan?
An overseas Pakistani who has been residing abroad for the last seven months and
uninterrupted 180 days abroad during the last seven months can bring a new car under
the Import Trade and Procedure Order, 2000. However, if he brings a vehicle of 1800cc
and above or 4x4 vehicles,
customs duty and other taxes will be paid in foreign exchange supported by bank
I am returning from abroad after a two month stay? Can I bring a car or any
other vehicle as part of my baggage?
The minimum stay requirement for bringing a vehicle in baggage is 180 days. Since,
your stay is only 60 days you are not eligible to import a vehicle under the Import
Trade and Procedure Order, 2000.
My brother spent 8 months in Dubai and intends to return next month. Can he
bring a car? If yes,What types of vehicles he is allowed to import?
Yes, your brother is eligible to import one vehicle under the Import Trade and
Procedure Order, 2000, but the used vehicle must not be more than two years old
(from the date of entry into Pakistan) under baggage scheme. The old and used vehicle
must be registered in your brother’s name at least 60 days prior to his departure
for Pakistan. The two years old vehicle means a vehicle which is manufactured two
years before the date of import, e.g. a vehicle manufactured in January, 1999 is
importable up to the end of 2001.
My relative is returning from abroad after more than 180 days but he does not
know the procedure of importing a vehicle in baggage. Could you please clarify as
to what documents will be required and what procedure be followed?
He is entitled to import one new or up to two years old vehicle, if he is returning
from abroad after completing 180 days from the date of departure from Pakistan to
the date of arrival in Pakistan according to the current Import Policy of 2000.
If the vehicle is old and used, it must be registered in his name at least 60 days
prior to his departure for Pakistan. The following documents will be required to
be produced to Customs Authorities.
In Custom House, Karachi the clearance of vehicles is done by Group-VIII of Appraisement
Collectorate located at First Floor. The passenger who imports the vehicle himself
presents the aforementioned documents to import authorization cell (located at ground
floor of Custom House, Karachi) along with original passport. The staff posted in
this cell provides an import authorization form (Free of cost) and the passenger
after filling the form delivers it to the concerned staff along with above mentioned
documents, which after scrutiny is submitted to Deputy / Assistant Collector in
charge of Group-VIII for approval /signature. After approval / signature of the
import authorization form, the original documents are handed over to the passenger
and the vehicle is cleared upon filing of bill of entry through the Customs approved
clearing agent after payment of duty and other taxes. Similarly, vehicle can also
be cleared at other Customs Stations i.e. Lahore, Multan, Faisalabad, Sialkot, Quetta,
Hyderabad, Rawalpindi and Peshawar.
I remained in the UK for three years. Now I am shifting back to Pakistan and
transferring all my household goods. Can I bring a car as part of my baggage? What
allowances are applicable in my case?
Yes, you can bring the vehicle along with your baggage provided the vehicle is
registered in your name for at least one year abroad and your have a valid driving
licence and you have not remained in Pakistan for more than 30 days during the last
six months from the date of your final departure for Pakistan. The vehicle’s registration
documents must be signed and stamped from the Embassy / Consulate of Pakistan in
the country of normal residence abroad. Depreciation at the rate of 4% for first
three months, and 2% per month for the subsequent month with a maximum of 50% depreciation,
in the value of the vehicle as certified by the manufacturers is allowed in terms
of Para 2(b) of CGO 4/93 No further allowances or abatements are admissible.
I am residing in UAE for the last one year but frequently visited Pakistan
and my stay abroad is less than 180 days, can I bring a car under Personal Baggage?
No, you are not entitled. In this situation, if Ministry of Commerce, Islamabad
permits short stay condonation you can import a new or up to two year old car, provided
the old and used vehicle is registered in your name for at least 60 days prior to
your departure for Pakistan.
I am residing in Japan for the last seven months and intend to import a used
car of 1600cc or 1800cc under Baggage Scheme. What allowance are applicable to my
Old and used vehicles not more than two years old up to 1800cc imported under
Personal Baggage Scheme are not entitled for any depreciation in value as per clause
2(a) of CGO 4/93 dated 07-07-1993.However, the depreciation in value is admissible
to more than two years old vehicles of up to 1800cc if imported under Transfer of
Residence Scheme vide Appendix-G of Import Trade and Procedure Order, 2000.
My brother resides in foreign country. He wants to send us two cars. Can he
send them and what will be the procedure?
Gifting of two cars is not permissible. He can gift only one new or up to two
years old car during the last two years of stay abroad to a family member. The family
member means father, mother, wife and children above 18 years age provided he has
been residing abroad for more than 23 months and not visited Pakistan for more than
30 days during the last six months from the date of gifting the car. For gifting
a car he has to directly approach the Embassy / Consulate of Pakistan at his place
of residence abroad for obtaining “Gift certificate” and “Earning certificate” and
after obtaining both the certificates he should get attested the photocopy of his
passport. He can then gift the vehicle. After gifting the vehicle the relevant documents
i.e. gift undertaking, earning certificate, attested copy of passport, bill off
lading and invoice be forwarded to the giftee. The giftee on receipt of documents
himself or in case of ladies through their attorney should present the above mentioned
documents along with original NIC to the office of IP Cell in the concerned Custom
House, for clearance of vehicle The staff posted in IP Cell after scrutiny of the
documents will issue import authorization with approval of the Deputy Collector
/Assistant Collector in charge and hand over the import authorization and original
gift documents to the giftee. The giftee after obtaining the import authorization
will file bill of entry through customs authorized clearing agent for clearance
of vehicle and the vehicle will be released on payment of duty and other taxes assessed
by the Customs in terms of CGO 4/93 dated 07-07-1993.
My friend has sent me a 5 year old used car. How can I release the car?
A vehicle, more than two years old, is not importable under gift scheme and a
person residing abroad can not gift a car to anyone except his mother, father, wife
and adult children. The car can only be released on production of specific release
permission from the Ministry of Commerce otherwise the vehicle will be liable to
confiscation and disposal through auction. However, you can send this car back to
your friend after obtaining permission from Customs in terms of condition 6 of Import
Trade & Procedure Order,2000.
Can an overseas Pakistani bring one old and used motorcycle in lieu of car
under PersonalBaggage TR Scheme?
No; old and used motorcycle is not importable under Personal Baggage and TR Scheme
in terms of Import Trade and Procedure Order, 2000. Only passenger motor car, bus,
van and pickups including 4x4 vehicles are covered under the definition of vehicle
under the said Rules.
My brother is residing in USA and holds USA nationality. Can he bring a car
under Personal Baggage / Gift Scheme?
No; he is not entitled to import a car under Personal Baggage / Gift Scheme. However,
a citizen of Pakistan residing abroad having dual nationality can import a car under
Pakistani Passport but the foreign passport is also required for confirmation of
requisite stay abroad.
If I am unable to pay the duty, taxes assessed on my car, what will happen?
Can I send my car back?
The car will be liable for disposal through auction. You can however claim the
sale proceeds after deduction of all leviable duty, taxes and other charges. (However
you can send it back after obtaining NOC from Ministry of Commerce and State Bank
How do you work out duty, taxes on a vehicle? What will be the total duty,
taxes upon, say Toyota Corolla Car, and 1998 model with 1600cc petrol engine?
The duty rate is determined from Pakistan Customs Tariff, which is 1st Schedule
of the Customs Act, 1969. The rates are fixed through Finance Bill by the legislature.
The rates are advalorem, e.g., 150% of value of the car. Thus value of the vehicle
forms the basis of determining customs duty. Value of the vehicle is determined
on the basis of guidelines provided in Customs General Order No. 04/93 dated 07-07-1993.
According to the instructions, the FOB (Free on Board) value which normally also
includes agent’s commission is obtained from the manufacturer of the imported vehicle.
Freight (as fixed vide CGO 4/93), insurance @ 1% of FOB value and landing cost @
1% are added to arrive at the final assessable value. On this value, Rate of Custom
Duty (as provided in Tariff) which depends on factors like engine capacity, engine
type, seating capacity etc is applied to obtain payable Customs Duty. The Customs
duty so determined is added to the ascertained value and on this enhanced value
(customs duty paid value); Sales tax rate is applied to obtain leviable sales tax.
The sales tax so determined is added to the customs duty paid value to obtain value
for levy of advanced income tax @ 6%. The Capital Wealth Tax is collected on ascertained
value inclusive of custom duty, sales tax and income tax, on the rates as provided
under circular No.4 of 1998 issued by the Central Board of Revenue. As per customs
tariff 2000-2001, the customs duty for a motor car of 1600cc is 150%, sales tax
15%, income tax 6% and capital value tax is 6.25%. The duty and other taxes for
Toyota Corolla car 1600cc come to Rs.11, 67,607.00 if imported under Transfer of
What are the rates of duty and taxes on vehicles of different engine capacities?
The table below presents an updated rates structure.
With Holding Tax
Up to 1000 CC
75% as val
Up to 1500 CC
100% as val
Up to 1800 CC
125% as val
Above 1800 CC. Four-wheel drive vehicles
(4x4 other than motor cars
(including four wheel drive
motor cars); and station
wagons built on chassis
other than car chassis
150% as val
Buses / Coaches
Vansi. Motor vehicles for the
transport of ten or more
persons including driver.
Others (Below ten persons)
» Computer & Accessories
Whether a used motherboard, printer, scanner and monitor are Importable
and what is the duty tax on it?
Computer is freely importable.
What is rate of duty on computer networking devices?
Computer networking device is classifiable in Pakistan Custom Tariff Chapter 84.
Individual items are classified their and may be checked.
I am a Pakistani national. What allowances will be admissible when I’ll return
Pakistani nationals returning from abroad are normally categorized as “non-tourist
passengers”. Allowances admissible to such passengers depend upon the length of
stay abroad during the calendar year. In addition to personal wearing apparel and
travelling goods, the passenger can bring free of duty and taxes gifts valuing US$
225 maximum, if stay abroad is less than six months, and valuing US$ 450 if the
stay abroad is over six months during a calendar year. These gift allowances would
be halved on second visit during the same calendar year and no allowance shall be
admissible on third and subsequent visits. No gift allowances are admissible to
dependent children under eighteen years of age traveling with their parents except
articles of personal wearing apparel, toys etc. 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 appliances, microwave oven, refrigerator, sewing machine, television, video
cassette player, video cassette recorder or washing machine under the recently issued
instructions, the duty free allowances further include one mobile telephone. Customs
duty and other taxes on this mobile telephone shall be collected at the time of
In which currency, I have to pay the duty/taxes?
You can pay duty/taxes in Pakistani currency or in foreign exchange as is convenient
am planning to bring a Personal Computer or a lap-top. Can I bring it?
You are allowed to bring two personal computers or lap-top computers along with
printers, monitors, key boards, mouse and cable thereof.
What special allowances are admissible to Overseas Pakistanis?
The Government of Pakistan has recently introduced changes to enhance special
allowances for Overseas Pakistanis which are as follows:- Such overseas Pakistanis
who have remitted two thousand and five hundred or more US dollars to Pakistan through
the normal banking channels during one year preceding their date of arrival may
avail duty free allowance over seven hundred US dollars. This facility, however,
will be admissible once in a calendar year; and Such overseas Pakistanis who have
remitted ten thousand or more US dollar to Pakistan through normal banking channels
during one year preceding their date of arrival may avail duty free allowance of
twelve hundred US dollars. However, the said facility will be admissible once in
a calendar year. The above referred special allowance can also be availed from duty
Is there any restriction on taking currency into or out of Pakistan?
You can bring any amount of foreign currency. However at the time of departure,
a passenger can take only an amount of US$ 10,000 maximum. For Pakistani currency
up to Rs. 3000/- is permissible to be brought in or taken out of Pakistan by the
passenger travelling abroad to a country other than India. In case of India, the
restriction is that of Rs 500/-.
Can I bring my pet dog with me to Pakistan?
You may bring your pet dog subject the following conditions:-
· Accompanied by a Health Certificate with particular reference to Rabies.
· Animal Quarantine restrictions Payment of leviable duty and taxes
What is the status of bringing liquor into Pakistan for one’s own consumption?
Liquor is prohibited in Pakistan and shall not be allowed as it is liable to seizure
and confiscation. In case of non-Muslim, holding foreign passport and declaration
of such liquor to customs staff, the same will be detained pending departure and
will be returned at the time of departure of the passenger.
I am coming to Pakistan without any dutiable goods. How can I pass through green
In case, you have no dutiable item and accordingly nothing to declare, you may
avail the facility of green channel available at the International Arrival Hall.
If I declare my dutiable items to Customs on arrival in Pakistan at the “Voluntarily
Baggage Declaration Counter”, am I supposed to open my package(s)?
Since the Customs staff has to verify and record marks and number of the item(s)
for the realization of duties and taxes, appropriate officer may have to examine
your baggage in the interest of the passenger.
How much gold jewellery is admissible to me if I am coming after a stay of more
than six months abroad?
Gold jewellery is admissible to the lady passengers only valuing up to US$ eleven
hundred if the stay abroad is more than six months.
If I do not have the money to pay duty/taxes levied on my dutiable goods, what
should I do?
You may deposit your dutiable item (s) against a proper “Detention Receipt” and
can get the same released within one month on payment of duty/taxes. However, if
the goods are left under Customs custody for a period of over one-month, the same
are normally auctioned by the Customs in terms of Section 82 of the Customs Act,
I am planning to bring a long-range cordless telephone set with me for my personal
use. Shall I have to pay taxes or the same would be released against duty free allowances?
Long-range cordless telephone sets are not cleared by the Customs and detained
pending production of Licence/NOC from Pakistan Telecommunication Authority, Islamabad.
Import of Long Range is restricted under Section 29(1) of Pakistan Telecommunication
(Re-organization) Act, 1996.
At the time of arrival I had deposited my goods with Customs to take along the
Same at the time of departure. What should I do at the time of departure?
You may contact the Customs staff at the International Departure with the Original
Detention Receipt. The Customs staff after necessary procedural formalities would
escort the goods to the airline counter or up-to the aircraft for ensuring re-export
of the same from Pakistan by the passenger.
I want to carry some religious book(s)/printed material out of Pakistan. How can
I avoid the sniffing of dogs?
In such cases, you may ask the Customs staff for physical examination of your
packages with specific request regarding religious printed material.
I want to take out of Pakistan my DVD/TV set etc., which is out of order for repair
purpose. What course of action should I take?
You may tender a written request in duplicate in the name of In charge Shift International
Departure who would endorse the marks and number of the item on the same against
which at the time of arrival,you may get the item released without payment of duty/
Can I bring a mobile phone in my baggage at the time of arrival?
Under the Passenger Baggage Rules, 2001, one Mobile Phone can be released subject
to the payment of Customs duty and other taxes i.e. Rs.2000/- at the time of activation
by Mobile Phone Company.
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