In recent years, Pakistan has seen a surge in mobile phone imports, increasing the need for clear regulations regarding duties and taxes. The government has established specific rates of duty and taxes for mobile phones based on their C&F (Cost and Freight) value. This article outlines the rates applicable for mobile phones brought into Pakistan during the fiscal year 2021-22, differentiated by whether the importation is done with a passport or a CNIC (Computerized National Identity Card).
Duty and Taxes on Mobile Phones (With Passport)
For travelers arriving in Pakistan who apply for the importation of mobile phones within 60 days of their arrival, the following rates apply based on the C&F value in US dollars:
Responsive Table Example
C&F Value (USD)
Fixed Rate (PKR)
Up to 30
430
Above 30 and up to 100
3200
Above 100 and up to 200
9580
Above 200 and up to 350
12,200 + 17% Sales Tax Ad Valorem
Above 350 and up to 500
17,800 + 17% Sales Tax Ad Valorem
Above 500
27,600 + 17% Sales Tax Ad Valorem
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Explanation of the Rates
- Fixed Rates: For mobile phones with a C&F value of up to $30, the fixed rate is relatively low at PKR 430, making it affordable for travelers. As the value increases, so do the taxes, reflecting the government's strategy to regulate the influx of high-value mobile devices.
- Ad Valorem Sales Tax: For mobile phones valued above $200, an additional 17% sales tax is applied. This tax is calculated on the total value of the phone, including the fixed rate, thereby increasing the overall cost of importing higher-end devices.
Duty and Taxes on Mobile Phones (Applied with CNIC)
For Pakistani residents who wish to import mobile phones using their CNIC, the rates are slightly higher:
Responsive Table Example
C&F Value (USD)
Fixed Rate (PKR)
Up to 30 430
550
Above 30 and up to 100
4,323
Above 100 and up to 200
11,561
Above 200 and up to 350
14,661 + 17% Sales Tax Ad Valorem
Above 350 and up to 500
23,420 + 17% Sales Tax Ad Valorem
Above 500
37,007 + 17% Sales Tax Ad Valorem
Explanation of the Rates
- Higher Fixed Rates: The fixed rates for mobile phones imported with a CNIC are higher across all brackets compared to those imported with a passport. This reflects a policy aimed at controlling the volume of mobile devices entering the market through individual imports.
- Ad Valorem Sales Tax: Similar to the passport category, a 17% sales tax is applied to higher-value mobile phones, further increasing consumer costs.
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