Import Procedures Guide: Pakistan

IMPORT
PROCEDURES
GUIDE
Pakistan
Table of Contents
1.1. Ease of Doing Business .......................................................................................................................................................................................................... 6
1.2. Business Environment ........................................................................................................................................................................................................... 6
1.3. Working Hours ........................................................................................................................................................................................................................ 7
1.4. Entry requirements in Pakistan for KSA nationals .......................................................................................................................................................... 7
1.5. Key contacts in Pakistan for KSA nationals ...................................................................................................................................................................... 7
1.6. Financial Environment .......................................................................................................................................................................................................... 8
1.7. Legal Environment.................................................................................................................................................................................................................. 8
2. Rules of Origin......................................................................................................................................................................................................................... 9
2.1 Rules of Origin between Pakistan & KSA .......................................................................................................................................................................... 9
2.1.1 Non-Preferential Rules of Origin – Pakistan ................................................................................................................................................................... 9
3. Trade Barriers ....................................................................................................................................................................................................................... 10
3.1 Trade Barriers in Pakistan .................................................................................................................................................................................................. 10
3.1.1 Tariff Barriers ........................................................................................................................................................................................................................ 10
3.1.1.1Basic Customs Duty ........................................................................................................................................................................................................... 10
3.1.1.2Regulatory Import Duty .................................................................................................................................................................................................... 11
3.1.1.3Goods and Services Tax (GST) / Sales Tax / Value Added Tax (VAT) ..................................................................................................................... 11
3.1.1.4Special Federal Excise Tax ................................................................................................................................................................................................ 11
3.1.1.5Excise Tax ............................................................................................................................................................................................................................. 12
3.1.1.6Countervailing Duty........................................................................................................................................................................................................... 12
3.1.1.7Anti-dumping Duty ............................................................................................................................................................................................................ 12
3.1.1.8Safeguard Duty ................................................................................................................................................................................................................... 12
3.1.2 Non-tariff barriers................................................................................................................................................................................................................ 13
3.1.2.1Import Prohibitions, Restrictions, and Licensing......................................................................................................................................................... 13
3.1.2.2Standards .............................................................................................................................................................................................................................. 13
3.1.2.3Certification and Conformity Assessment .................................................................................................................................................................... 14
3.1.2.4Accreditation........................................................................................................................................................................................................................ 14
3.1.2.5Labelling................................................................................................................................................................................................................................ 14
3.1.2.6Sanitary and Phytosanitary (SPS) Requirements ........................................................................................................................................................ 15
4. Trade Remedies.................................................................................................................................................................................................................... 15
4.1 Trade Remedies by Pakistan: Impact on Saudi exporters .......................................................................................................................................... 15
4.1.1 Anti-Dumping Measures ................................................................................................................................................................................................... 15
4.1.1.1Tackling Anti-dumping measures in Pakistan.............................................................................................................................................................. 16
4.1.2 Countervailing Measures................................................................................................................................................................................................... 16
4.1.2.1Tackling Countervailing measures in Pakistan ............................................................................................................................................................ 16
4.1.3 Safeguard Measures............................................................................................................................................................................................................ 17
2
4.1.3.1Tackling Safeguard measures in Pakistan ..................................................................................................................................................................... 17
5. Key Ports in Pakistan........................................................................................................................................................................................................... 17
5.1 Key Sea Ports in Pakistan ................................................................................................................................................................................................... 17
5.2 Key Airports in Pakistan ..................................................................................................................................................................................................... 19
5.3 Accessing Key Inland Markets in Pakistan..................................................................................................................................................................... 19
5.3.1 Inland Container Depots (Dry Ports) .............................................................................................................................................................................. 19
5.3.2 Services provided at Inland Container Depots (ICDs) ................................................................................................................................................ 20
5.3.3 Key Inland Markets and Transportation Methods....................................................................................................................................................... 20
5.4 Shipping Lines used in Pakistan ....................................................................................................................................................................................... 21
5.4.1 Major Shipping Lines and Lead Time from KSA to Pakistan ..................................................................................................................................... 21
5.4.2 Rates of Key Routes between KSA and Pakistan.......................................................................................................................................................... 21
5.4.3 Major Air transport lead time and costs from KSA to Pakistan ................................................................................................................................ 22
6. Key Logistics Facilities ........................................................................................................................................................................................................ 23
6.1 Storage facilities / services provided at the ports in Pakistan ................................................................................................................................... 23
6.1.1 Bonded Warehouses ........................................................................................................................................................................................................... 23
7. Overall Import Process: Pakistan ..................................................................................................................................................................................... 23
7.1 Overall Import Process via Sea Port ................................................................................................................................................................................ 23
7.2. Customs Clearance Process............................................................................................................................................................................................... 25
7.3 Lead Time and Cost of Overall Import Process............................................................................................................................................................. 27
8. Key Import Documents ...................................................................................................................................................................................................... 27
8.1 Summary table of key import documents ..................................................................................................................................................................... 27
8.1.1 Mandatory Documents ...................................................................................................................................................................................................... 27
8.1.2 Additional Documents ....................................................................................................................................................................................................... 28
8.2 Documents Overview......................................................................................................................................................................................................... 29
8.2.1 Bill of Lading ......................................................................................................................................................................................................................... 29
8.2.2 Commercial Invoice ............................................................................................................................................................................................................ 29
8.2.3 Packing List............................................................................................................................................................................................................................ 30
8.2.4 Certificate of Origin ............................................................................................................................................................................................................. 30
8.2.5 Letter of Credit ...................................................................................................................................................................................................................... 31
8.2.6 Insurance Certificate ........................................................................................................................................................................................................... 31
8.2.7 Import Goods Declaration (IGD)...................................................................................................................................................................................... 32
8.2.8 Import Permit........................................................................................................................................................................................................................ 32
8.2.9 Health Certificate ................................................................................................................................................................................................................. 32
8.2.10 Phytosanitary Certificate ................................................................................................................................................................................................... 33
8.2.11 Halal Slaughtering Certificate / Halal Certificate ......................................................................................................................................................... 33
9. Key Government Agencies involved in Import ............................................................................................................................................................. 34
3
9.1 Key government agencies involved in the import of all types of products ............................................................................................................ 34
9.2 Key Government Agencies involved in the import of Specific Types of Products................................................................................................ 35
10. Key Standard Agencies and their Approval Process .................................................................................................................................................... 36
10.1 Standard Agencies according to Industry....................................................................................................................................................................... 36
10.2 Pakistan Standards and Quality Control Authority (PSQCA).................................................................................................................................... 36
10.2.1 Process for Acquiring the Certification Mark License Scheme ................................................................................................................................. 37
10.2.2 Costs involved ...................................................................................................................................................................................................................... 39
10.2.3 Lead Time .............................................................................................................................................................................................................................. 39
10.3 Ministry of National Food Security and Research ....................................................................................................................................................... 39
10.3.1 Customs Clearance Process for Imported Food at the Port ....................................................................................................................................... 39
10.3.2 Lead Time .............................................................................................................................................................................................................................. 41
10.4 Drug Regulatory Authority of Pakistan (DRAP) ........................................................................................................................................................... 41
10.4.1 Pharmaceutical Products Registration Process ............................................................................................................................................................ 41
10.4.2 Key Documents required for pharmaceutical products registration ...................................................................................................................... 43
11. Packaging and Labelling Regulations –Pakistan ......................................................................................................................................................... 43
11.1 Food Industry........................................................................................................................................................................................................................ 43
11.1.1 Food Industry Regulator .................................................................................................................................................................................................... 43
11.1.2 Labelling Requirements ..................................................................................................................................................................................................... 43
11.2 Pharmaceuticals Industry .................................................................................................................................................................................................. 44
11.2.1 Pharmaceuticals Industry Regulator ............................................................................................................................................................................... 44
11.2.2 Laws and Regulations......................................................................................................................................................................................................... 44
11.2.3 Labelling Requirements ..................................................................................................................................................................................................... 44
12. References ............................................................................................................................................................................................................................. 45
4
Disclaimer
Saudi Export Development Authority “SAUDI EXPORTS” had prepared the Import Guide as a part of its continuous
publication on countries. The purpose of this guide is to provide a high-level view of the country imports process,
procedures, documentation requirements, stakeholders…etc., based on available public information. Its analysis,
perceptions, and anticipations are subject to personal judgment. “SAUDI EXPORTS” is not liable for any consequences
caused by the understanding and interpretation of any part of this guide. In general, the information in the report present a
broad view of the imports environment of this country. Saudi exporters are encouraged to carry out further studies to be
updated and more informed on the import process, procedures, and documentation requirements identified in this report.
5
1. Business Environment Overview1
1.1. Ease of Doing Business2
Pakistan has been ranked 144th in the world on the ease of doing business by Doing Business, World Bank. The ranking is
based on certain key parameters that have been elucidated in Table 1 below:
Table 1: Ease of Doing Business
Topics Doing Business Rank (2017)

Starting a Business 141
Dealing with Construction Permits 150
Getting Electricity 170
Registering Property 169
Getting Credit 82
Protecting Minority Investors 27
Paying Taxes 156
Trading Across Borders 172
Enforcing Contracts 157
Resolving Insolvency 85
1.2. Business Environment

The cultural differences among people and companies might pose several challenges for Saudi exporters in conducting cross
border business. For ease of doing business, Saudi exporters must not only understand but also strategize to accommodate
significant culture differences between KSA and Pakistan.
English and Urdu are the two official languages of communication in Pakistan, although English is the official language to
conduct business in Pakistan.
The business culture in Pakistan is heavily based on the establishment of familiarity and trust and it will be worthwhile for
Saudi exporters to be introduced to a potential trading partner through a mutual reliable contact. Face to face meetings must
be scheduled via e-mail three to four weeks in advance. It is advisable to reconfirm the meeting shortly before the scheduled
date, as it is common for business appointments to be rescheduled at short notice. Pakistanis expect business associates to
be punctual for their business meeting although it is normal for them to arrive a little late. The dress code for corporate
meetings is business attire.
1
Doing Business Guides UK
2
Doing Business, World Bank 2017
6
The standard way of greetings in business meetings is a handshake accompanied by a smile. Business cards are usually
exchanged during business meetings. Potential partners are to be addressed by their forename and surname, until asked to
do so otherwise. The decision making process in Pakistan is often slow and Saudi exporters are advised to not rush
negotiations.
1.3. Working Hours3
Working hours in Pakistan are different from KSA. Different businesses operate between varied dates and times, as
mentioned below in Table 2 . Saudi Exports advises the exporter to recheck with the business partner prior to scheduling
business travel.
Table 2: Working Hours - Pakistan
Working Days Working Hours

Monday to Friday 9 am – 5:30 pm
• Government offices are open from 8 am to 3 pm Monday to Thursday and from 8:00 AM to 12:30 pm on
Friday and from 8:00 – 2:00 on Saturday
• Private banks in Pakistan operate from Monday to Thursday from 9 am to 5 pm and reduced hours on
Friday and Saturday
1.4. Entry requirements in Pakistan for KSA nationals4

Saudi exporters who intend to visit their trading partners in Pakistan are required to obtain a visa prior to their travels. For
more details on the checklist of visa documents, costs, and application forms, Saudi exporters are advised to visit the link
provided below:
https://pakistan.travisa.com/Common/TVSVisaInstructions.aspx?citizenshipid=sa&countryid=pk&residenceid=us&partneri
d=ta&glid=aus&travelertypeid=BU
1.5. Key contacts in Pakistan for KSA nationals

The Embassy of the Kingdom of Saudi Arabia is the first point of contact for Saudi exporters and is located in Islamabad in
Pakistan. Working hours of the embassy are from 9 A.M. to 4 P.M. The embassy provides assistance and guidance for Saudi
nationals in Pakistan and can also be contacted in the event of any issues faced by a Saudi exporter.
For more information, Saudi exporters are requested to kindly visit the link provided below:
http://embassies.mofa.gov.sa/sites/pakistan/EN/Pages/default.aspx
Saudi exporters can also fill in the form provided in the link below for any enquiries:
3
Santander Trade
4
Pakistan Travisa
7
http://embassies.mofa.gov.sa/sites/pakistan/EN/ContactDiplomaticMission/Pages/ContactWithDiplomaticMission.aspx
1.6. Financial Environment5

The State Bank of Pakistan is responsible for the regulation and supervision of domestic and foreign banks operating in
Pakistan. Currently, there are 41 scheduled banks, 6 development finance institutions (DFIs), and 2 micro finance banks
(MFBs) operational in the country.
Saudi exporters are requested to kindly visit the link provided below for more information about banks in Pakistan:
http://www.sbp.org.pk/ecib/members.htm
All imports into Pakistan generally require a compulsory Letter of Credit (L/C). Kindly note that revolving, transferable, and packing
letters of credit are not accepted in Pakistan. Payment to the beneficiary of the L /C can be made either in the country of origin or
country of shipment of goods. Alternative methods of payment are to be clarified with the State Bank of Pakistan.
1.7. Legal Environment6

Contracts for commercial operations can be drafted in English or Urdu in Pakistan. The Supreme Court of Pakistan is the
highest judicial body in the country. The Pakistan judiciary consists of two classes of courts:
The superior judiciary: Supreme Court of Pakistan, Federal Shariat Court and five High courts (one High Court for each
province, and a High Court for the Islamabad Capital Territory)
The lower judiciary: District and Sessions Courts, Judicial Magistrates ‘Court, Special Tribunals and Boards
Any commercial disputes or transactions between two parties are first contested at the lower judiciary and then moved to
higher judiciaries in the event of further appeals and complaints.
Saudi exporters are requested to kindly visit the link provided below for more information about practicing law firms and
lawyers in Pakistan:
http://www.globaltrade.net/Pakistan/Legal/expert-service-provider.html
As of 2017, Pakistan is ranked 157 for enforcing contracts by Doing Business, World Bank. It takes up to 1, 096 days and
18.1% of the claim amount (e.g. it would cost SAR 18, 100 for a claim amount of SAR 100,000) for resolving a commercial
dispute through court in Pakistan. 7
In Pakistan, arbitration procedures are followed according to the laws and regulations provided under the Arbitration Act
1940 and the Recognition and Enforcement (Arbitration Agreements and Foreign Arbitral Awards) Act 2011.
5
US Exports Country Commercial Guide
6
Supreme Court of Pakistan
7
Doing Business, World Bank 2017
8
2. Rules of Origin
2.1 Rules of Origin between Pakistan & KSA8
Rules of origin refers to the specific provisions applied by a country to determine the origin of goods for the purpose of
international trade. These are usually based on international agreements or national legislation. Pakistan applies preferential
and non-preferential rules of origin to determine the nationality of the imported goods. KSA and Pakistan (including other
GCC countries) do not currently have in place a bilateral trade agreement and as such, non-preferential rules of origin are
applied to KSA imports into Pakistan.
Note: However, Pakistan plans to implement a bilateral agreement with Gulf Co-operation Council titled; Pakistan-Gulf
Cooperation Council Free Trade Agreement (Pakistan-GCC FTA).9 The date for the agreement’s ratification is yet unknown.
2.1.1 Non-Preferential Rules of Origin – Pakistan

Pakistan applies non-preferential rules of origin for goods imported from Saudi Arabia; the criteria applied to determine
origin of non-preferential goods has been set out in the General Agreement on Tariffs and Trade (GATT) Rules of Origin.
1. In Pakistan, two major criteria determine the country of origin of products, namely:
a. The “wholly-produced” principle: A product is considered “wholly- produced” within a country if it
originates from there and if all the materials used in producing the product are sourced from within the
nation. The goods that are considered to be wholly produced/ obtained from an exporting country are:
i. Agricultural products yielded from the country;
ii. Animals which are born and raised in the country;
iii. Products that are obtained from the live animals in the country;
iv. Products that are obtained by hunting or fishing conducted in the country;
v. Products that are obtained from the sea and from rivers and lakes within the country by a vessel
of that country;
vi. Products produced on ships from the items notified in (v).
vii. Mineral products obtained from the soil or seabed.
viii. Scrap and waste that results from the manufacturing operations within the country;
ix. Goods that are produced within the country exclusively or mainly from one or both of the
following:
x. Products referred to in sub-paragraphs (i) to (ix) above;
8
Islamabad Chamber of Commerce and Industry
9
Asia Regional Integration Centre
9
b. Principle of “substantial transformation”: Goods that undergo transformation into a new and different
product with a distinctive name are subject to the principle of substantial transformation. Goods can be
considered as substantially transformed if it fulfills the following rules:
i. Value-added rule
ii. Change in tariff classification
iii. The special processing rule, the minimum transformation required for a good to be classified as
of national origin
2. Documentation must be submitted to Customs as evidence of imported goods origin.
3. Certificate of Origin authorizes the origin of imported product and fulfills the document requirements as specified
in the bilateral trade agreement.
4. Saudi Exporters can obtain the Certificate of Origin from the Ministry of Commerce and Investment, Saudi Arabia.
To obtain the application and for more information on the procedure to obtain the Certificate of Origin, Saudi exporters
can visit the link provided below:
https://mci.gov.sa/en/Agencies/IndustrialAffairs/a8/Documents/Application%20of%20Origin%20Certificate%20(Ge
neral%20Form).pdf
3. Trade Barriers
3.1 Trade Barriers in Pakistan10
Nations trading with each other usually face trade barriers; these include tariff and non-tariff barriers. The trade barriers
relevant to Saudi exporters are detailed in the sections below:
3.1.1 Tariff Barriers
3.1.1.1 Basic Customs Duty11

• The Basic Customs Duty is a tariff imposed on goods that are transported across international borders.
• As previously mentioned in Section 1.1, in the current absence of a bi-lateral trade agreement between Pakistan and
KSA, who are both members of the World Trade Organization (WTO), Most-Favored Nation (MFN) tariffs will apply to
Saudi imports into Pakistan.
• Customs Duties are calculated on the basis of the Cost, Insurance, and Freight (c.i.f.) value of the imported goods on an
ad valorem basis.
• The MFN tariff rate in Pakistan, as per Pakistan Customs Tariff (PCT), currently averages at 14.3%; this rate may
increase or decrease depending on the type of imports. For instance, certain goods such as: raw materials, machinery,
10
US Exports-Country Commercial Guide
11
Pakistan Trade Policy Review 2015, WTO
10
essential foodstuffs, food commodities, and pharmaceutical products are generally non-dutiable or subject to lower
tariffs.
• Additionally, as a median, the tariffs increase from 7.8% on first-stage processed products, 10.9% on semi-finished
goods, and 17.6% on fully processed products.
• Saudi exporters are requested to kindly visit the link provided below for more information on product-specific tariff
rates:
http://download1.fbr.gov.pk/Docs/201610251510131910Tarrif-Chaper1To99-2016-17.pdf
3.1.1.2 Regulatory Import Duty12

• The Federal Board of Revenue (FBR) levies Regulatory Import Duty (RD) on 565 items – the rates range from 5% -
15%.
• Some of the goods on which RD are charged include mobile phones, telecom equipment.
• Saudi exporters are requested to kindly visit the link provided below for more information:
http://www.pkrevenue.com/customs/regulatory-duty-ranging-5-15-percent-imposedincreased-on-565-imported-
items/
3.1.1.3 Goods and Services Tax (GST) / Sales Tax / Value Added Tax (VAT)13
• Under the Sales Tax Act 1990, the government of Pakistan levies Sales Tax / VAT on most goods and services in
Pakistan (locally produced / imported).
• VAT is generally levied at an average of 17% of value of supplies.14
• Goods such as computer software, poultry feeds, and medicines, are exempt from VAT.
• Saudi exporters are requested to kindly visit the link provided below for more information on the complete list of goods
that are exempt from Sales Tax / VAT
http://files.tron.pk/6th.pdf
3.1.1.4 Special Federal Excise Tax15

• The federal government of Pakistan also levies a Special Federal Excise Tax of 1% on all goods and services produced
domestically or imported.
• Certain goods such as food products, tractors, certain vehicles, and vehicle assembly kits are exempt from being subject
to Special Federal Excise Tax.
• Saudi exporters are requested to kindly visit the link provided below for more information on the goods and services
exempt from Special Federal Excise Tax.
12
Pakistan Revenue
13
Federal Board of Revenue Government of Pakistan
14
15
11
http://download1.fbr.gov.pk/sros/FederalExciseSROs/2007/2007sro655.pdf
3.1.1.5 Excise Tax16

• Excise duty is an indirect tax charged on the import of certain goods into Pakistan that are deemed to be non-essential,
and harmful to public health and environment. Some of the goods subject to Excise Tax include tobacco and petroleum
products.
• For more information, Saudi exporters can visit the link provided below:
http://www.fbr.gov.pk/SROs/Federal%20Excise/1
3.1.1.6 Countervailing Duty17

• Certain goods imported into Pakistan benefit from the application of subsidies in the way of foreign governmental
financial assistance (for instance: tax incentives, loans at preferential rates, grants). If these provisions cause damage or
injure the local production of similar goods, countervailing investigations can be initiated.
• The National Tariff Commission (NTC) of Pakistan is the authority responsible for conducting investigations into
allegations of countervailing and subsequent injury to the domestic industry.
• The Appellate Tribunal hears appeals against any countervailing decisions and these can also be further appealed at the
High Court and Supreme Court.
• Further information is provided in Section 4.1.1of this guide.
3.1.1.7 Anti-dumping Duty

• Anti-dumping duties are imposed when goods are imported into Pakistan at prices lower than the market values in the
country of export and this causes injury / harm to domestic Pakistani producers of likes or competitive goods
• The National Tariff Commission (NTC) of Pakistan is the authority responsible for conducting investigations into
allegations of dumping and subsequent injury to the domestic industry.
• Further information is provided in Section 4.1.1 of this guide
3.1.1.8 Safeguard Duty18

• Safeguard Duties are implemented as an emergency measure when the increase in imports of certain goods affects the
domestic industry producing similar goods in Pakistan.
• The National Tariff Commission (NTC) of Pakistan is the authority responsible for conducting safeguard investigations.
• Further information is provided in Section 4.1.1 of this guide.
16
17
18
12
3.1.2 Non-tariff barriers
3.1.2.1 Import Prohibitions, Restrictions, and Licensing19

• Imports of certain products are prohibited and / restricted for health and safety, security, moral and environmental
reasons.
• Goods subject to import prohibitions and restrictions are notified in Appendices A and B respectively of the Import
Policy Order issued by the federal government.
• Examples of prohibited imports include hazardous chemicals, and retreaded tires. Saudi exporters are requested to
kindly visit the link provided below (Pg 11) for more information on the complete list of prohibited items.
http://kcaa.pk/wp-content/uploads/2016/04/IPO_345_2016.pdf
• Items that are restricted for import are allowed entry into Pakistan upon furnishing evidence of fulfillment of all
associated requirements (prior approval or clearance from relevant regulatory agencies and compliance with national
standards)
• Import restrictions apply to food and food items, pharmaceuticals and building materials to name a few. Saudi
exporters are requested to kindly copy paste the link provided below (Pgs 18 and 132) in the web browser for more
information on the complete list of restricted items and associated conditions:
3.1.2.2 Standards20
• The standard setting process in Pakistan is governed by the Pakistan Standards and Quality Control Authority (PQSCA),
established in 1996, under the purview of the Ministry of Science and Technology.
• The PSQCA adopts and develops national standards, in collaboration with one of its 11 national entities and relevant
technical committees.
• It is a member of the following international organizations:
o International Organization for Standardization
o International Electrochemical Commission
o International Organization of Legal Metrology (OIML)
• PSQCA has adopted 22,070 ISO standards and developed 8,857 national standards. It is the National Enquiry Point
(NEP) for the WTO Agreement on Technical Barriers to Trade (TBT).
• Standards in Pakistan are both voluntary and mandatory; goods subject to mandatory standards require product
certification prior to entry into the local market for consumption.
• Saudi exporters are requested to kindly visit the link provided below for more information about PQSCA:
19
Karachi Customs Agents Association
20
Pakistan Standards and Quality Control Authority
13
http://www.psqca.com.pk/psqca.html
3.1.2.3 Certification and Conformity Assessment21

• PQSCA has deemed 109 products as “mandatory products” or products that should adhere to Pakistan standards at the
import stage. Examples of these products include fruit juices, food for infants, and cement-related products. These have
been notified in the Import Policy Order of 2016; Saudi exporters are requested to kindly copy paste the link provided
below in the web browser for the entire list:
http://kcaa.pk/wp-content/uploads/2016/04/IPO_345_2016.pdf (Pg 135)
• These mandatory products are to be registered under the Compulsory Certification Mark License Scheme of Pakistan at
the import stage. Additionally, exporters of these products have to be registered with the PSQCA to ensure compliance.
• The Quality Control Center (QCC) of PSQCA offers multifunctional testing laboratories and services for conformity
assessment of these products.
• More information regarding this is provided in Section 10 of this guide.
3.1.2.4 Accreditation
• The Pakistan National Accreditation Council (PNAC) operates under the administrative control of the Ministry of
Science and Technology and is the national accreditation body for testing laboratories and other conformity
assessment facilities
• Further, PNAC is a signatory to voluntary accreditation agreements such as the International Accreditation Forum
(IAF), and the Asia-Pacific Laboratory Accreditation Cooperation (APLAC).
• As such, Saudi exporters who are required to obtain conformity assessment certificates prior to the export of certain
regulated goods into Pakistan (as mentioned in Section 3.1.2.1) can obtain the same from national testing and
calibration laboratories accredited by the IAF.
• For more information regarding national accredited conformity assessment bodies and testing facilities, kindly visit
the link provided below:
http://pnac.org.pk/
3.1.2.5 Labelling22
• Pakistan does not have a uniform labelling regulatory framework in place.
• Labelling requirements of certain industries or sectors are governed by the relevant state agency. For instance, the
Ministry of Agriculture sets requirements for the labelling of pesticides and edible products.
• More information can be found in Section11 of this guide
21
Pakistan Standards and Quality Control Authority
22
14
3.1.2.6 Sanitary and Phytosanitary (SPS) Requirements23
• Sanitary and phytosanitary requirements have to be met prior to importing plants and plant products, animals and
animal products, and food into Pakistan.
• The National Animal and Plant Health Inspection Services (NAPHIS), under the Ministry of National Food Security
and Research, is the proposed notification authority and enquiry point under the WTO- SPS Agreement.
Note: NAPHIS has not been legally ratified yet and its legal ratification has been on hold since 2012
• Currently, the Department of Customs, Plant Protection and Quarantine (PPQ), and the Department of Animal
Quarantine (DAQ) are responsible for overseeing the import of food and food products into Pakistan.
• Saudi exporters are requested to kindly copy paste the link provided below in the web browser for more information
on agencies governing food safety and security in Pakistan:
https://www.wto.org/english/tratop_e/tpr_e/s311_e.pdf (Table 3.5)
4. Trade Remedies
4.1 Trade Remedies by Pakistan: Impact on Saudi exporters24
Trade remedies are tools that facilitate the government of Pakistan to take remedial action against exports causing material
injury to the domestic industry. The below mentioned trade remedies can be imposed upon Saudi exporters under such
conditions.
4.1.1 Anti-Dumping Measures

• The Anti-Dumping Duties Act 2015 provides the legislative framework for the investigation and application of anti-
dumping measures in Pakistan.
• Pursuant to the National Tariff Commission Act 2015, the National Tariff Commission (NTC) is the principal
investigation authority appointed to carry out all trade defense investigations.
• The NTC normally commences investigations when a written application is filed on behalf of the domestic industry. In
certain special cases, the Commission might by itself initiate an investigation too.
• The NTC will impose anti-dumping measures if it finds that the product under investigation is exported to Pakistan at
a price lesser than the “normal value” in country of origin and this subsequently causes injury to Pakistani producers
of like or competitive goods.
• Provisional anti-dumping duties might be applied during the course of an ongoing investigation for a period of not
more than 4 months.
23
24
National Tariff Commission
15
• Once the Commission establishes the existence of dumping and injury in accordance with the provision of the Act,
anti-dumping duties to counteract any injuries are imposed for a period of not more than 5 years.
• Saudi exporters are requested to kindly copy paste the link provided below in the web browser for more information:
http://www.wipo.int/edocs/lexdocs/laws/en/pk/pk106en.pdf
4.1.1.1 Tackling Anti-dumping measures in Pakistan

• Prior to exporting, Saudi exporters must understand the complete production cost of the product and its market price
in KSA.
• For avoiding imposition of quantitative restrictions on products imported from KSA, Saudi Exports advises the
Exporters to price the exported products not lesser than the price of that product and/or the production cost in KSA.
• Saudi Exporters must also have prima facie evidence to prove that the products are not imported or priced at a price
lower than the production cost of the product in that country.
• Saudi Exports advises Saudi exporters to exercise caution while disclosing prima facie evidence to foreign
governments and to share only the needful.
4.1.2 Countervailing Measures

• The Countervailing Duties Act 2015 provides the legislative framework for the investigation and application of
countervailing duties in Pakistan.
• The National Tariff Commission (NTC) carries out investigations with regards to countervailing and initiates these
investigations when a written application is filed by a representative of the domestic industry.
• The NTC will impose countervailing duties if it finds that the subsidies granted to an exporter of the investigated
product in the country of origin causes injury to the domestic producers in Pakistan.
• Provisional countervailing duties are applied during the course of an ongoing investigation for a period of not more
than 4 months.
• If the NTC finds evidence that the subsidized product under investigation injures domestic producers, it imposes
definitive countervailing measures for a period of not more than 5 years.
• Saudi exporters are requested to kindly copy paste the link provided below in the web browser for more information:
http://www.wipo.int/edocs/lexdocs/laws/en/pk/pk103en.pdf
4.1.2.1 Tackling Countervailing measures in Pakistan

• For avoiding imposition of quantitative restrictions on products imported from KSA, Saudi Exports advises the
Exporters not to undertake predatory pricing techniques using the subsidy provided in KSA for production and export.
• Saudi Exporters must also have prima facie evidence for defense to prove that the subsidy provided by KSA has not
benefited them for reducing the price of the products in Pakistan.
16
4.1.3 Safeguard Measures

• The Safeguard Measures Ordinance 2002 provides the legislative frameworks for the investigation and application of
safeguard measures in Pakistan.
• The National Tariff Commission initiates safeguard investigations when the increased imports of a particular product
are harming local producers of same or like goods.
• The NTC provides recommendations of concluded investigations to the federal government who then decides on the
application of safeguard measures. Till date, Pakistan has not imposed any safeguard measures.
4.1.3.1 Tackling Safeguard measures in Pakistan

• Prior to exporting, Saudi exporters must carry out an extensive research on the market to forecast the supply and
demand of the imported products in Pakistan.
• In cases where the supply is higher than demand, Saudi Exports advises the exporters to reduce the volume of exports
in a way that it does not affect the domestic industries.
• Saudi Exporters must also have prima facie evidence to prove that the volume of products imported will not harm or
injure the competitiveness of the domestic industries.
5. Key Ports in Pakistan25

5.1 Key Sea Ports in Pakistan
There are 6 ports in Pakistan, of which the 3 most important, as highlighted by World Port Source, and the CIA Factbook,
have been identified in Table 3 below. Further, these have also been illustrated in Figure 1 below. The Port of Karachi
handles the bulk of the sea-trade of Pakistan.
25
World Ports Source
17
Table 3: Information about key ports in Pakistan
Port Cargo Handled Website

Project cargo, oil, soybean http://kpt.gov.pk/
seeds, petroleum products,
Port of Karachi
pulses, coal, steel, cotton, and
cement
Operational by the end of http://www.gwadarport.gov.pk/
Port of Gwadar
2017-18
Oil, iron, coal, steel, general, http://pqa.gov.pk/
bagged break-bulk, bulk,
Port Muhammad bin Qasim
liquid cargo and
containerized cargo
Figure 1: Key ports in Pakistan
18
5.2 Key Airports in Pakistan
Pakistan Civil Aviation Authority (PCAA) regulating authority for overseeing all laws and regulations governing air
transportation. The key freight cargo airports in Pakistan have been notified in Figure 2 below:
Figure 2: Key airports in Pakistan
5.3 Accessing Key Inland Markets in Pakistan
5.3.1 Inland Container Depots (Dry Ports)26

A Dry Port is an inland intermodal terminal that facilitates the movement of sea cargo to inland markets. It is directly
connected by road or rail to a sea port. At present, there are 6 dry ports in Pakistan that are operated by the Pakistan
Railways. These are situated in Lahore, Karachi, Quetta, Peshawar, Multan, and Rawalpindi. Further, there are 4 dry ports in
Pakistan that are established and managed by private operators. These are located in Sialkot, Faisalabad, Lahore, and
Quetta.
26
ShipMag
19
5.3.2 Services provided at Inland Container Depots (ICDs)
• Facilities for storage and consolidation of goods
• Maintenance for road or rail cargo carriers
• Customs Clearance Services
• Railways and Road Connectivity
5.3.3 Key Inland Markets and Transportation Methods

According to CIA Factbook, the key inland markets in Pakistan include Karachi, Lahore, Islamabad, Faisalabad, Rawalpindi,
Peshawar, and Quetta. Information on accessing these key markets are provided in the table below:
Table 4: Accessing Key Inland Markets in Pakistan
Distance from the

Key Cities Nearest port (sea / dry)
port
Karachi Port of Karachi Same city

Karachi Dry Port Same city
Lahore Port of Karachi 1,246 Kms

Port Muhammad bin Qasim 1,230 Kms
Lahore Dry Port Same city
Port of Karachi 179 Kms
Islamabad
Port Muhammad bin Qasim 163 Kms
Port of Karachi 1,150 Kms
Faisalabad Port Muhammad bin Qasim 1,134 Kms
Faisalabad Dry Port Same city
Port of Karachi 1,484 Kms
Rawalpindi Port Muhammad bin Qasim 1,482 Kms
Rawalpindi Dry Port Same city
Peshawar Port of Karachi 1,363 Kms
Port Muhammad bin Qasim 1,347 Kms
Peshawar Dry Port Same city
Quetta Port of Karachi 689 Kms
Port Muhammad bin Qasim 737 Kms
Quetta Dry Port Same city
20
5.4 Shipping Lines used in Pakistan
5.4.1 Major Shipping Lines and Lead Time from KSA to Pakistan27
According to Linescape, Jeddah Islamic Port, Jubail Port, King Abdul Aziz Port, and King Abdullah Port are the only Ports of Call
in KSA for container ships going to Pakistan.
Table 5: Lead Time from KSA to Pakistan
Jeddah Islamic
Ports in KSA King Abdul Aziz port King Abdullah Port Port of Jubail
Port
Ports in Pakistan Duration (in days)
Port of Karachi 10 – 48 6 – 47 11 - 45 5 - 46
Port Muhammad bin

4 – 47 9 – 44 9 - 48 9 - 29
Qasim
5.4.2 Rates of Key Routes between KSA and Pakistan

The costs of shipping from these ports to ports in Pakistan have also been estimated. Please note that the estimates were
based on certain assumptions which are also provided in the table. The shipping costs were estimated using
http://worldfreightrates.com/en/freight
Table 6: Shipping Costs from KSA to Pakistan
Jeddah Islamic
Ports in KSA King Abdul Aziz port King Abdullah Port Port of Jubail
Port
Ports in Pakistan Cost of Transportation (SAR)*
Port of Karachi 7, 871 - 11, 318 5, 374 – 7, 725 - 5, 374 – 7, 725
Port Muhammad bin

8, 179 – 11, 760 5, 580 - 8, 021 - 5, 580 - 8, 021
Qasim
*Cost assumptions:
Method of shipping selected is ocean
Costs were estimated based on the industries available on World Freight Rates
The value of all products calculated was priced at 100,000 USD
Full container load (FCL) was selected and 40 FT containers & None of the accessorial charges (Hazardous or Insurance) were selected
The cost of transportation is a rough estimate
27
Linescape
21
5.4.3 Major Air transport lead time and costs from KSA to Pakistan 28
Goods can be exported by air from Jeddah, Dammam and Riyadh airports to Karachi, Gwadar, Quetta, Islamabad, and
Lahore which are the 5 key airports in Pakistan. Table 7 below provides the lead time for transporting goods by air from
the major airports in KSA to major airport in Pakistan. Kindly note that the lead time has been estimated for direct freight
flights.
Saudi exporters are requested to kindly visit the link provided foe more accurate and up-to-date information:
http://www.worldfreightrates.com/en/freight
Table 7: Lead times from KSA to Pakistan
King Fahad
King Khaled International, King Abdulaziz International,
Airports in KSA International,
Riyadh Jeddah
Dammam
Airports in Pakistan Duration (in hours)
Lahore Airport 2-3 3-4 3–4
Karachi Airport 2-3 2-3 2-3
Islamabad Airport 2 -3 3-4 3-4
Quetta Airport 2–3 3-4 3-4
Gwadar Airport 2-3 2-3 2-3
The costs of air cargo from KSA airports to Pakistani airports are estimated in Table 8 below. Please note that the estimates
were based on certain assumptions which are also provided in the table below. The freight costs were estimated using
http://worldfreightrates.com/en/freight
Table 8: Costs from KSA to Pakistan

Transportation costs (SAR) Lahore / Karachi / Islamabad / Quetta / Gwadar
Type of product exported Frozen food Frozen meat
Jeddah/ Riyadh/ Dammam 10, 629 – 11, 750 10, 677 - 11, 798
*Cost assumptions:
Method of shipping selected is air
Costs were estimated based on the industries available on World Freight Rates
The value of all products calculated was priced at 100,000 USD
Load was selected at 210 kg/cm and dimensions as 140*100*90
None of the accessorial charges (Hazardous or Insurance) were selected
The cost of transportation is a rough estimate
28
World Freight Rates
22
6. Key Logistics Facilities
6.1 Storage facilities / services provided at the ports in Pakistan
6.1.1 Bonded Warehouses29

• Bonded warehouses in Pakistan can take the form of private, public, and common bonded warehouses.
Private bonded warehouses: Private bonded warehouses are licensed by Pakistan Customs to individuals or
companies for the storage of their own inbound goods/
Public bonded warehouses: Public bonded warehouses are licensed by Pakistan Customs to entrepreneurs for the
storage of goods imported by many other importers.
Common bond warehouses: Common bond warehouses are licensed by Pakistan Customs for the benefit of Small
and Medium Enterprises and facilitates easy access to quality raw materials.
• These warehouses are licensed by the Collector of Customs and facilitate both duty-free and tax-free storage of
imported goods for a certain period of time. Further, upon the payment of applicable fees, and receipt of appropriate
permissions from the Collector, owners of any warehoused goods might also carry out manufacturing and other
operations in relation to the goods in these warehouses.
• Goods stored in bonded warehouses are only subject to customs duties and taxes when these enter the market for
local consumption.
• Generally, goods can be stored in bonded warehouses for a period of 1-6 months, and this period can be extended
upon furnishing proof of sufficient cause to the Collector of Customs.
7. Overall Import Process: Pakistan

7.1 Overall Import Process via Sea Port30
All imported products that are to be cleared, whether for home consumption, or for warehousing, are to satisfy the set
customs clearance procedures. However, import processes differ for reasons such as, if the product is for home
consumption or warehousing, transit to another country or transshipment to another customs station. The overall import
process for Pakistan is illustrated in Figure 3 below:
Stage I: Pre-import Arrangements

There are pre-import arrangements that are to be made before the arrival of the goods:
1. The importer must obtain a National Tax Number (NTN) and a Sales Tax Registration Number
29
The Customs Act 1969, Federal Board of Revenue of Pakistan
30
Pakistan Customs
23
2. The importer must obtain all relevant clearance certificates, licenses and Import Permits from relevant state agencies for
the import of restricted goods.
Stage II: Ship arrives31

The shipping agent or the freight forwarder prepares and submits the Import General Manifest (IGM) within 24 hours of the
arrival of the goods at the port.
Illustrative import process via Sea Port
I II III
Pre-Import Ship arrives Submission of

Arrangements K1 via EDI
Zoll
Douane
VI V IV
Logistics & Customs clearance at

Customer/Importer port and payment of
Transportation
duties
Figure 3: Overall Import Process via sea port

= Process stage
Stage III: Bill of Entry via EDI
1. The importer / customs agent completes the Bill of Entry or the Import Goods Declaration (IGD) and submits the
documents required for customs clearance via EDI to the Customs house.
Note: The EDI of Pakistan is called Web-Based One Customs (WeBoc).
Saudi exporters are requested to kindly visit the link provided below for more information about WeBoc:
https://www.weboc.gov.pk/(S(ogv5h1wx1kl1ilesr1aitxbf))/Login.aspx
31
Pakistan Customs
24
Stage IV: Customs clearance at port and Payment of Duties
1. Upon submission of the IGD and supporting documentation, applicable customs duties and taxes are calculated based
on the information provided and must be paid by the importer.
2. The IGD is assessed by the customs authorities, and the imported goods are thus channelized into green, amber, and
red customs clearance lanes (based on different levels of risk assessment set out by WeBoc).
3. Following satisfactory supporting and payment documentation verification and physical inspection checks, the goods
are cleared to be released to the importer.
Stage V: Logistics and Transportation
Importer / declaring agent arranges for the logistics and transportation of the goods from the customs area to his warehouse.
Stage VI: Importer / Customer
Imported goods are received by the importer / customer.
7.2. Customs Clearance Process32

The customs clearance process for goods imported into Pakistan is illustrated in Figure 4 below:
Stage I: Prior to documents submission

1. The importer must register with the Federal Board of Revenue of Pakistan and obtain a NTN and Sales Tax Registration
Number. Saudi exporters are requested to kindly visit the link provided below to access the online application form for
the same:
http://www.fbr.gov.pk/help
2. Relevant Import Licenses / permits are obtained from the respective state agencies for controlled goods as mentioned
in the Import Policy order. Further, the exporters of certain goods have to be registered with the Pakistan Standards and
Quality Control Authority (PSQCA).
3. The Import General Manifest is to be filed by the shipping agent within 24 hours of the arrival of the ship at the port;
this can be done electronically via accessing the link provided below:
http://exportefiling.fbr.gov.pk/igm/?view=ExternalLink
Stage II: Registration of Import Goods Declaration (IGD) via EDI

The importer / customs clearance agents submit the IGD containing all required information and necessary documentation
via WeBoc. Saudi exporters are requested to kindly visit the link provided below for more information about completing the
IGD:
http://www.pakistancustoms.net/2015/01/how-to-file-import-gd-in-weboc.html
The IGD can be filed online by accessing the link provided below:
http://customsefiling.fbr.gov.pk/EGD/Pages/login.aspx
32
Pakistan Customs
25
Stage III: Review of Documents and payment of taxes and fees
1. The submitted IGD and supporting documents are evaluated for accuracy and completeness of information.
2. If the application is complete, WeBoc employs its own risk management system and channelizes goods into red, amber,
and green lanes. Allocation of goods to this color-based assessment category is based on factors such as trader details,
history, frequency of imports, and nature of the goods being imported.
3. The relevant taxes and fees are calculated by the customs agent / trader and payment is made. Saudi exporters are
requested to kindly visit the link provided below for more information on calculating any applicable duties and taxes:
http://valuationgateway.fbr.gov.pk/?view=ExternalLink
Illustrative Customs Process
I II III
Prior to documents Registration of Review of documents and

submission IGD via EDI payment of taxes and fees
V IV
Receiving Clearance Inspection of imported

Notification goods
= Process stage
Figure 4: Overall Customs Clearance Process
Stage IV: Inspection of imported goods

1. Goods that have been categorized into the red and amber lanes are subject to physical inspection.
Note: Goods categorized into the green lane do not have to undergo physical examination
26
2. Following satisfactory physical inspection, the system will send the IGD to a Customs appraiser for verifying duties and
taxes paid with the value of the consignment, HS code, and customs duties. If any discrepancies are found, the IGD is
send to the cashier for payment of any related extra duties and taxes.
Stage V: Release of goods

Upon satisfactory payment of all duties and taxes, the IGD is cleared and send to the Gate Out Staff and the importer is free
to collect the cargo from the port.
7.3 Lead Time and Cost of Overall Import Process33

According to the World Bank, the associated time and cost of import for a standard goods shipment are listed in Table 9
below:
Table 9: Lead Time and Costs of overall import process
S. Lead Time Cost
Import Procedure
No (Hours) (SAR)
1 Documents preparation 147 3,589
2 Customs clearance and inspections 129 2, 948
Total: 276 6, 537
8. Key Import Documents

8.1 Summary table of key import documents
8.1.1 Mandatory Documents34

Seven mandatory documents are required for importing goods into Pakistan.
Table 10: Mandatory documents for importing into Pakistan
Procured Procured
S. No Document 1 2 3 4 5 6 7 8 9
from for
Original
Shipping
1 Airway Bill /
Company
Customs ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
Bill of Lading
Commercial
2
Invoice
Exporter Customs ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
3 Packing List Exporter Customs ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
33
Doing Business, Trading Across Borders 2017
34
Pakistan Country Commercial Guide, US Exports
27
Ministry of
Certificate of
4
Origin
Commerce and Customs ✓✓✓✓✓✓✓✓✓
Industry (MCI)
Letter of
5
Credit
Bank Customs ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
Insurance
6
Certificate
Exporter Customs ✓✓✓✓✓✓✓✓✓
Import Goods
7 Declaration Customs Customs ✓✓✓✓✓✓✓✓✓
(IGD)
Note:
1 - Building Materials, 2 - Chemicals & Polymers, 3 - Food Products, 4 – Packaging,
5 - Consumer Durables, 6 - Heavy Machinery & Electronics, 7 - Precious Metals & Jewelry
8 - Pharmaceuticals, 9 – Textiles
8.1.2 Additional Documents

A number of additional documents are generally required for customs clearance, details of which are provided below:
Table 7: Additional documents for importing – Pakistan
Procured
S. No Document Procured from 1 2 3 4 5 6 7 8 9
for
Various relevant
1 Import Permit ministries in Customs ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
Pakistan
Approved
Phytosanitary
2 authority in Customs ✓
certificate
origin country
Approved
Health
3 authority in Customs ✓  ✓
Certificate
origin country
Food safety
4 Halal Certificate Customs ✓
inspection
Note:
1 - Building Materials, 2 - Chemicals & Polymers, 3 - Food Products, 4 - Packaging,
5 - Consumer Durables, 6 - Heavy Machinery & Electronics, 7 - Precious Metals & Jewelry
8 - Pharmaceuticals, 9 – Textiles
28
8.2 Documents Overview
8.2.1 Bill of Lading35
The Bill of Lading acts as:
• A receipt where the carrier acknowledges that he has received the carriage and acts as an evidence for the contract
of carriage.
• A transferable document of title where the goods are delivered by handing over a bill of lading provided the
shipment was consigned ‘to order’ and all the following validations are in order.
A sample of the Ocean Bill of Lading is shown in Figure 5 below.
Figure 5: Ocean Bill of Lading Sample
8.2.2 Commercial Invoice36

The commercial invoice is a bill for the goods purchased, which is provided to the buyer by the seller. Such invoices are mostly
used in foreign trade as it allows governments to identify the actual value of the goods when they are assessed for Customs
duties.
Commercial invoice for Pakistan’s customs clearance should display details such as value, weight, freight and insurance
charges.
35
Intracen
36
Aramex
29
Figure 6: Commercial Invoice Sample
8.2.3 Packing List37

An international packing list contains details about the seller, buyer, shipper, invoice, number, date of shipment, mode of
transport, carrier, and itemizes quantity, description, the type of package, such as a box, crate, drum, or carton, the quantity of
packages, total net, and gross weight (in kilograms), package marks, and dimensions.
Figure 7: Packing List Sample
8.2.4 Certificate of Origin38

The Certificate of Origin (CoO) according to the International Chamber of Commerce is a document which attests that the
goods imported are wholly obtained, produced, manufactured or processed in a particular country. The CoO for Pakistan
should evidence that the goods are of Saudi origin and is issued by the Saudi Arabia.
Note: Saudi exporters can obtain the CoO electronically; for more information kindly visit the link provided below:
http://mci.gov.sa/en/ServicesDirectory/Pages/Other-services-2015-02.aspx
37
Global Negotiator
38
Ministry of Commerce and Investments, KSA
30
Figure 8: CoO Sample
8.2.5 Letter of Credit39

A letter of credit is issued by the exporter’s bank and acts as an assurance that the relevant amount will be remitted to the
importer as per the terms and conditions of the document based on the contractual agreement between the exporter and the
importer.
Figure 9: Letter of Credit Sample
8.2.6 Insurance Certificate40

An Insurance Certificate is obtained from the exporter and is an assurance provided to the importer that insurance will cover
any potential damages or loss to the shipment during transit.
39
Global Negotiator
40
US Exports
31
Figure 10: Insurance Certificate Sample
8.2.7 Import Goods Declaration (IGD)

The entry of imports into the country must be notified to Pakistan Customs; the form used for this purpose is called the
Import Goods Declaration or IGD. It is prepared by the importer / a customs broker acting on behalf of the importer.
8.2.8 Import Permit

An Import permit is required for specific products and should be obtained from competent authorities for the import of
restricted items. It is required for the purposes of customs clearance.
8.2.9 Health Certificate41

The purpose of the health certificate is to protect human health and safety, and to keep international trade under control. It
is procured by the exporter from the relevant authorities in the producing country for products such as foods, chemicals &
polymers, and pharmaceuticals.
Figure 11: Health Certificate Sample
41
Global Negotiator
32
8.2.10 Phytosanitary Certificate42
A Phytosanitary Certificate is an official document issued by the plant protection organization of the exporting country to the
plant protection organization of the importing country. It attests that the plants or plant products within the scope of the
certificate have been inspected according to appropriate procedures and are considered to be free from quarantine pests and
practically free from other injurious pests, and that they are considered to conform to the current phytosanitary regulations
of the importing country. Phytosanitary certificates are needed to import certain food products in Pakistan.
Figure 12: Phytosanitary Certificate Sample
8.2.11 Halal Slaughtering Certificate / Halal Certificate43

The Halal Certificate is issued by the Board as an assurance that a particular product has been thoroughly investigated and
found to conform to the Islamic Sharia laws. The shipment of meat and any product of animal origin for import into Pakistan
must be accompanied by a Halal Certificate.
Figure 13: Halal Certificate Sample
42
Canadian Food Inspection Agency
43
TMFB
33
9. Key Government Agencies involved in Import
9.1 Key government agencies involved in the import of all types of
products
There are number of government entities or agencies who are involved in the import process in Pakistan, irrespective of the
type of product. These entities or agencies are summarized with their roles in the import process and their websites in Table
11.
Table 11: Key Government agencies involved in import
Key government
Role Website
agencies
Federal Board of Revenue • Federal agency responsible for administration of
(FBR), Government of the tax laws of Pakistan. http://www.fbr.gov.pk/
Pakistan • Central point of revenue collection
• Division of the Federal Board of Revenue

http://www.fbr.gov.pk/Office/Cust
Pakistan Customs responsible for monitoring the movement of
oms/38/547
goods in and out of the country
• Operating under the Ministry of Science and

Technology, PQSCA is responsible for overseeing
Pakistan Standards and the formulation and implementation of national
Quality Control Authority standard in Pakistan http://www.psqca.com.pk/
(PSQCA) • Inspects and tests products and services for their
quality, specification and characteristics during
use, and for import and export purposes
National Tariff • NTC is the autonomous investigation authority of

https://ntc.gov.pk/
Commission (NTC) Pakistan with regards to trade and tariff matters
• PNAC operates under the administrative control

Pakistan National
of the Ministry of Science and Technology and is
Accreditation Council http://pnac.org.pk/
the central agency involved in the accreditation of
(PNAC)
conformity assessment bodies
34
9.2 Key Government Agencies involved in the import of Specific Types of
Products
There are number of other governmental entities or agencies involved in the import process in Pakistan based on the type of
industry or products. A list of key entities or agencies along with the information such as the industry / product types the
serve, their role in the import process, and their websites are given in Table 12
Table 12: Government agencies involved in import for specific industries
Key government
Role Website
agencies
Ministry of National Food • Oversees the safety of food and food
Security and Research products that enter the Pakistan market http://www.mnfsr.gov.pk/
(MNFSR) with the help of subsidiary bodies
• Operates under the MNFSR and has been

established under the Plant Quarantine Act
Department of Plant 1976
http://plantprotection.gov.pk/
Protection and Quarantine • Responsible for implementing import and
export controls at 26 border inspection
points for plant pests / diseases
• Responsible for overseeing animal health

conditions for import and export
Animal Quarantine http://www.mnfsr.gov.pk/frmDetai
• Control the import and export of meat at
Department ls.aspx?opt=misclinks&id=22
border inspection points
• Oversees the access to therapeutic goods

(drugs, biologics, devices, alternate
Drug Regulatory Authority
medicines, and health products in Pakistan http://www.dra.gov.pk/
of Pakistan (DRAP)
• Ensures access of safety, quality, and
efficacious medicines in Pakistan
35
10. Key Standard Agencies and their Approval Process
10.1 Standard Agencies according to Industry
Goods exported by Saudi exporters that are classified within the nine key industries identified by Saudi Exports are certified
by one or more of the following agencies.
1. Pakistan Standards and Quality Control Authority (PSQCA)

2. Ministry of National Food Security and Research
3. Drug Regulatory Authority of Pakistan
The matrix in Table 13 shows the industries and the standard agencies they need to approach for their certification.
Table 13: Standard Agencies for Particular Industries
S. No Agency 1 2 3 4 5 6 7 8 9 Web Link
Pakistan http://www.psqca.c
Standards and om.pk/
1
Quality Control ✓ ✓ ✓ ✓ ✓ ✓ ✓
Authority
Ministry of http://www.mnfsr.
National Food gov.pk/
2
Security and ✓
Research
Drug Regulatory http://www.dra.go
3 Authority of  ✓ v.pk/
Pakistan
Note:
1 - Building Materials, 2 - Chemicals & Polymers, 3 - Food Products, 4 – Packaging, 5 - Consumer Durables, 6 -
Heavy Machinery & Electronics, 7 - Precious Metals & Jewelry 8 - Pharmaceuticals, 9 - Textiles
10.2 Pakistan Standards and Quality Control Authority (PSQCA)

The Pakistan Standards and Quality Control Authority (PSQCA) is the primary product certification body in Pakistan and has
been accredited by the Ministry of Science and Technology. It is responsible for implementing the Certification Mark License
Scheme for products entering the market for local consumption. Saudi exporters are requested to kindly visit the link provided
below for more information on the complete list of products for which Compulsory Certification Licenses are to be obtained:
http://www.psqca.com.pk/compulsory_items.html
The process to enroll products in the Certification Market Scheme has been detailed out below:
36
10.2.1 Process for Acquiring the Certification Mark License Scheme44
Illustration of Certfiication Mark License Scheme
I II III
Fulfillment of pre-requisites and Evaluation of Application Factory Audit

submission of application form
V IV
Issuance of Certification Laboratory Tests

License and Mark
Figure 14: Certification Mark License Scheme

= Process stage
Stage I: Fulfillment of pre-requisites and submission of application

1. Saudi exporters are requested to complete certain pre-requisites including the preparation of all documentation with
regards to the certifiable products.
2. The manufacturers of the products / an authorized representative in Pakistan submits the application for the
Certification Mark / License, along with the application fee.
Saudi exporters are requested to kindly visit the link provided below for the application form:
http://pakalerts.net/PSQ/download.html
3. The application form is to be submitted to the Standards Development Center (SDC) of PSQCA.
Stage II: Evaluation of Application
44
PSQCA
37
1. Upon receipt of the application, the Certification Marks Division of SDC acknowledges receipt and allocates a
registration number to it.
2. The application form is evaluated for completeness and an Inspection Schedule for the product manufacturing premises
is scheduled.
Stage III: Factory Audit

1. The Certification Marks division of SDC sends an inspector with a copy of the submitted application form to the
respective product manufacturing premises.
2. During the preliminary factory audit, the Inspector assesses the application and the manufacturing premises against the
following guidelines:
• Veracity of the application form
• State of the laboratory facilities used for QA of the products
• Inspection of the quality of the article at various stages of production
• Examination of factory premises to establish alignment with Good Manufacturing Practices (GMP).
3. Further, the Inspector also draw samples (raw materials, intermediate, semi-finished, and finished products) to be send
to PSQCA testing laboratories. These samples will be evaluated to ensure compliance with Pakistan national standards.
Note: The Inspector might also draw random samples from products in circulation in local market, in addition to factory
samples.
Stage IV: Laboratory Tests
1. The laboratory testing facilities of the PQSCA / other accredited bodies clinically evaluates the drawn samples against a
product specification sheet provided by the SDC.
2. The SDC retains one copy of the final test reports and sends another copy to the manufacturer for his / her records and
/ to rectify product defects,
3. The laboratory facilities issue a bill of testing fee to the manufacturer for the payment of all fees related to testing.
Stage V: Grant of Certification Mark License
1. If the testing results show that the sample conforms to the national standards, the Director will recommend the issuance
of a Certification Mark license to the manufacturer.
2. The licensee is then required to use the Pakistan Standards Certification Marks on the products responsibly to indicate
conformity of product with relevant Pakistan Standards.
3. The products will be subject to periodic surveillance and random product samplings to ensure continued conformity
with Pakistan standards.
38
10.2.2 Costs involved45
S. No. Contents Cost (SAR)

1 Application Form Registration Fee 36
2 Laboratory Testing and Inspection Fees Product-specific
3 License fee 178
10.2.3 Lead Time46
S. No. Application Stage Lead Time (in

days)
1 Application Form (Evaluation and Registration) 2
2 Inspection and Sample Collection 1
3 Laboratory Tests 7
4 Grant of Certification Mark License 30
Total 40
10.3 Ministry of National Food Security and Research

The Ministry of National Food Security and Research is responsible for implementing, enforcing, developing, and executing
policy on agriculture, rice, livestock, fishing, and farming. Its subsidiaries: Department of Plant Protection and Quarantine
(PPQ) and Animal Quarantine, in conjunction with, Pakistan Customs are responsible for monitoring the import and export
of food products into and from the country. Saudi exporters are requested to kindly visit the link provided below:
http://www.mnfsr.gov.pk/
The process for the customs clearance of imported food has been detailed out below:
10.3.1 Customs Clearance Process for Imported Food at the Port47
45
PSQCA
46
PSQCA
47
US FAIRS Country Report – Pakistan
39
Illustration of Food Customs Clearance Process
I II III
Saudi Exporter Submission of documents Review of documents and physical

prepares documents for customs clearance inspection at customs control
IV
Release of products to the importer
Figure 15: Food Customs Clearance Process
Stage I: Saudi exporter carries out the perquisites and prepares the necessary documentation
1. All food imports into Pakistan are to be accompanied by written certification (quality certificates) from the producer
and exporting country affirming that the products have been produced under sanitary conditions and in disease free
areas.
2. Further, any relevant permits and licenses from the Ministry of National Food Security and Research is to be obtained
prior to import. Saudi exporters are requested to kindly visit the link provided below for more information on these
requirements;
Stage II: Submission of documents for customs clearance

1. The importer / customs clearance agent files the Import Goods Declaration (IGD) via EDI upon arrival of the goods at
the port.
40
2. WeBoc channelizes food products into red and amber lanes and the goods are then subject to further inspections and
checks by Customs and the relevant food safety agencies.
3. The importer also pays all taxes and fees at this stage.
Stage III: Review of documents and physical inspection at customs control
1. The goods are subject to physical inspection along with documentary verification by officials from the Customs
Department and the Department of Plant Protection and Quarantine (PPQ)/Animal Quarantine Department.
2. The imports are assessed to ensure compliance with national quality and health standards, import and labelling
requirements.
Stage IV: Food products are released to the importer
On the completion of successful inspection of goods, officials release the goods to the importer.
10.3.2 Lead Time48

The estimated timeframe for the conclusion of the customs clearance procedures is within 7 days.
10.4 Drug Regulatory Authority of Pakistan (DRAP)

DRAP has been established under the DRAP Act 2012 and is a federal agency responsible for enforcing the Drugs Act, 1976.
The body is expected to standardize the trade and commerce of therapeutic goods. Saudi exporters are requested to kindly
visit the link provided below for more information about the authority:
http://www.dra.gov.pk/
The Pharmaceutical Evaluations and Registration Division is responsible for the evaluation, assessment, and registration of
pharmaceutical drugs and the process for registration of an imported drug has been detailed out below:
10.4.1 Pharmaceutical Products Registration Process49

Stage I: Appointment of an agent
Saudi exporter appoints a local agent in Pakistan for the registration of the drugs.
Stage II: Saudi exporters fulfills the pre-requisites and submits the registration application
1. Saudi exporters are to prepare the documentation regarding the pharmaceutical products to be registered.
2. The pharmaceutical registration application along with the aforementioned documents is to be submitted to the
Regulatory Board
Saudi exporters are requested to kindly visit copy paste the link provided below in the web browser for the application
form used for registration of an imported drug:
48
US FAIRS Country Report – Pakistan
49
Drug Regulatory Authority of Pakistan
41
http://www.dra.gov.pk/userfiles1/file/Download/Application%20Form%20for%20Registration%20of%20an%20Im
ported%20Drug.pdf
Further, guidance regarding the filing of the registration application and attached documentation can be accessed by
copy pasting the link provided below in the web browser:
http://www.dra.gov.pk/userfiles1/file/Download/Manzoor%20Bozdar%20Sb%20Section/Guidelines%20for%20authorized%
20officers%20under%20special%20SROs.pdf
Illustration of the process for registering Pharmaceutical Products
I II III
Appointment of an agent Evaluation of application

Saudi exporter fulfills pre-requisites
and submits application form
V IV
Registration of drugs Further evaluation
Figure 16: Pharmaceutical Products Registration process = Process stage
Stage III: Application Evaluation (Screening Process)
The Registration Board evaluates the application for veracity, completeness and relevance. In the event of the need for further
investigations, the Board passes all submitted information and material to the Committee on Drugs Evaluation for further
assessment.
42
Stage IV: Further evaluation
Prior to registration of drugs, the Registration Board will on its own discretion require laboratory analysis, clinical trials, and
Good Manufacturing Practices (GMP) of the manufacturing units.
Stage V: Registration of drugs
Following successful evaluation of the registration dossier and any relevant factory audits and laboratory analysis, the drug
is registered and the importer is notified of the outcome.
Note: Any discrepancies or failings in any stage of the pharmaceutical registration process is communicated to the exporter
via his / her agent and they are given timeframes within which to undertake rectifying action.
10.4.2 Key Documents required for pharmaceutical products registration

Saudi exporters are requested to kindly visit the link provided below for detailed information about the documents required
for pharmaceutical products registration:
http://www.dra.gov.pk/userfiles1/file/Download/Check%20list%20for%20Scrutinization%20of%20Registration%20Application%2
0%20Dossiers.pdf
11. Packaging and Labelling Regulations –Pakistan

Pakistan does not have a uniform labelling regime in place and is industry-specific.
11.1 Food Industry
11.1.1 Food Industry Regulator

The Ministry of National Food Security and Research (MNFSR) is the food industry regulator in Pakistan. Saudi exporters are
requested to kindly visit the link provided below for more information on the regulator:
http://www.mnfsr.gov.pk/
11.1.2 Labelling Requirements50
Table12: Minimum labelling requirements
S. No Category Information requirements

1 Product Name
All labels must be in English o
2 Manufacturer’s Name and Address
Urdu; alternatively, an English or
3 Net Weight
Urdu stick-on label is also
Fortifying matter (e.g. Vitamins and minerals to powdered
4 acceptable
milk)
50
US FAIRS Country Report
43
5 Lot number
6 “Use before” or “Best By” date
7 Ingredients information
11.2 Pharmaceuticals Industry
11.2.1 Pharmaceuticals Industry Regulator

The regulator of the pharmaceuticals industry in Pakistan is the Drug Regulatory Authority (DRAP). Saudi exporters are
requested to kindly visit the link provided below for more information about the regulator:
http://www.dra.gov.pk/
11.2.2 Laws and Regulations
The Drug (Labeling and Packing) Rules 1986 and its subsequent amendments oversee the labelling of pharmaceutical
products in Pakistan. Saudi exporters are requested to kindly copy paste the links provided below in the web browser for more
information:
http://www.dra.gov.pk/userfiles1/file/docs/Druglabelingpackingrules1986.pdf
http://www.dra.gov.pk/userfiles1/file/Gazettenotificationbarcodeamendments1.pdf
11.2.3 Labelling Requirements51
S. No Category Information requirements

1 Registered name of the drug
2 Manufacturer’s Name and Address
All labels must be in English o
3 Drug Manufacturing License Number
Urdu; alternatively, an English or
4 Drug Registration Number
Urdu stick-on label is also
5 Date of expiry
acceptable (Products to have
6 Name of drug dosage and instructions
unique barcodes)
7 Batch number date of manufacture and the retail price
8 Description of pack size
51
Drug Regulatory Authority of Pakistan
44
12. References
Footnotes Links
1 http://www.pakistan.doingbusinessguide.co.uk/the-guide/business-etiquette,-language-culture/
2 http://www.doingbusiness.org/~/media/wbg/doingbusiness/documents/profiles/country/pak.pdf
3 https://en.portal.santandertrade.com/establish-overseas/pakistan/business-environment
4 https://pakistan.travisa.com/Common/TVSVisaInstructions.aspx?citizenshipid=sa&countryid=pk&resi
denceid=us&partnerid=ta&glid=aus&travelertypeid=BU
5 https://www.export.gov/article?id=Pakistan-Methods-of-Payment
6 http://www.supremecourt.gov.pk/web/user_files/File/thejudicialsystemofPakistan.pdf
7 http://www.doingbusiness.org/data/exploreeconomies/pakistan#enforcing-contracts
8 http://icci.com.pk/data/downloads/64/1837368141_1.pdf
9 https://aric.adb.org/fta/pakistan-gulf-cooperation-council-free-trade-agreement
10 http://2016.export.gov/pakistan/build/groups/public/@eg_pk/documents/webcontent/eg_pk_03364
7.pdf *
11 https://www.wto.org/english/tratop_e/tpr_e/s311_e.pdf *
12 http://www.pkrevenue.com/customs/regulatory-duty-ranging-5-15-percent-imposedincreased-on-
565-imported-items/
13 http://www.fbr.gov.pk/Office/Sales-Tax/39/130
19 http://kcaa.pk/wp-content/uploads/2016/04/IPO_345_2016.pdf
20 http://www.psqca.com.pk/psqca.html
21 http://www.psqca.com.pk/psqca.html
24 https://ntc.gov.pk/
25 http://www.worldportsource.com/ports/index/PAK.php
26 http://shipmagz.com/node/11
27 https://www.linescape.com/
28 http://www.worldfreightrates.com/en/freight
29 http://download1.fbr.gov.pk/Docs/20101111511047546CustomsAct2010.pdf
30 http://www.pakistancustoms.net/2016/08/Custom-Clearance-Procedure-For-Import-In-Pakistan.html
45
31 http://www.pakcustoms.org/import_general_manifest_igm/
32 http://www.pakistancustoms.net/2016/08/Custom-Clearance-Procedure-For-Import-In-Pakistan.html
33 http://www.doingbusiness.org/data/exploretopics/trading-across-borders
34 https://www.export.gov/article?id=Pakistan-Import-Requirements-and-Documentation
35 http://www.intracen.org/coffee-guide/logistics-and-insurance/bills-of-lading-and-waybills/
36 http://www.lynden.com/lint/PDF/Shipping_Forms/Commercial-Invoice.pdf
37 http://www.globalnegotiator.com/en/packing-list-en
38 http://www.aicc.ie/saudi_arabia
39 http://www.globalnegotiator.com/international-trade/dictionary/letter-credit-lc/
40 https://www.export.gov/article?id=Insurance-Certificate
41 http://www.globalnegotiator.com/international-trade/dictionary/certificate-health/
42 http://www.inspection.gc.ca/plants/exports/phytosanitary-
certificates/eng/1299872808479/1299872974262
43 http://www.tmfb.net/halal-certification/halal-certification
44 http://www.psqca.com.pk/enforcement.html
45 http://www.psqca.com.pk/enforcement.html
46 http://www.psqca.com.pk/product_certification_process.html
47 https://gain.fas.usda.gov/Recent%20GAIN%20Publications/Food%20and%20Agricultural%20Import
%20Regulations%20and%20Standards%20-%20Narrative_Islamabad_Pakistan_12-22-2015.pdf
49 http://www.dra.gov.pk/userfiles1/file/Download/RB/Procedure%20of%20Registration.pdf
51 http://www.dra.gov.pk/userfiles1/file/docs/Druglabelingpackingrules1986.pdf
*Kindly copy and paste this link on a web browser to know more information and for updates
46

Import Procedures Guide: Pakistan

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Import Procedures Guide: Pakistan

Uploaded by

Copyright:

Available Formats

IMPORT

Table 1: Ease of Doing Business

Topics Doing Business Rank (2017)

1.2. Business Environment

Working Days Working Hours

1.4. Entry requirements in Pakistan for KSA nationals4

1.5. Key contacts in Pakistan for KSA nationals

1.6. Financial Environment5

1.7. Legal Environment6

2.1.1 Non-Preferential Rules of Origin – Pakistan

3.1.1.1 Basic Customs Duty11

3.1.1.2 Regulatory Import Duty12

3.1.1.4 Special Federal Excise Tax15

3.1.1.5 Excise Tax16

3.1.1.6 Countervailing Duty17

3.1.1.7 Anti-dumping Duty

3.1.1.8 Safeguard Duty18

3.1.2.1 Import Prohibitions, Restrictions, and Licensing19

3.1.2.3 Certification and Conformity Assessment21

4.1.1 Anti-Dumping Measures

4.1.1.1 Tackling Anti-dumping measures in Pakistan

4.1.2 Countervailing Measures

4.1.2.1 Tackling Countervailing measures in Pakistan

4.1.3 Safeguard Measures

4.1.3.1 Tackling Safeguard measures in Pakistan

5. Key Ports in Pakistan25

Port Cargo Handled Website

Figure 1: Key ports in Pakistan

Figure 2: Key airports in Pakistan

5.3 Accessing Key Inland Markets in Pakistan

5.3.1 Inland Container Depots (Dry Ports)26

5.3.3 Key Inland Markets and Transportation Methods

Table 4: Accessing Key Inland Markets in Pakistan

Distance from the

Karachi Port of Karachi Same city

Lahore Port of Karachi 1,246 Kms

Table 5: Lead Time from KSA to Pakistan

Ports in Pakistan Duration (in days)

Port Muhammad bin

5.4.2 Rates of Key Routes between KSA and Pakistan

Table 6: Shipping Costs from KSA to Pakistan

Ports in Pakistan Cost of Transportation (SAR)*

Port of Karachi 7, 871 - 11, 318 5, 374 – 7, 725 - 5, 374 – 7, 725

Port Muhammad bin

Airports in Pakistan Duration (in hours)

Lahore Airport 2-3 3-4 3–4

Karachi Airport 2-3 2-3 2-3

Islamabad Airport 2 -3 3-4 3-4

Quetta Airport 2–3 3-4 3-4

Gwadar Airport 2-3 2-3 2-3

Table 8: Costs from KSA to Pakistan

Type of product exported Frozen food Frozen meat

6.1.1 Bonded Warehouses29

7. Overall Import Process: Pakistan

Stage I: Pre-import Arrangements

Stage II: Ship arrives31

Illustrative import process via Sea Port

Pre-Import Ship arrives Submission of

Logistics & Customs clearance at

Figure 3: Overall Import Process via sea port

Stage VI: Importer / Customer

Imported goods are received by the importer / customer.