Business & Corporate · Customs
Import Duty & Landed Cost Calculator
Stack customs duty, additional customs, regulatory duty, sales tax and income tax on your assessed value to get the true landed cost.
Step by step
How landed cost is worked out
Start with the assessed value
Goods plus insurance and freight, as valued by customs.
Add the three duties
Customs, additional customs and regulatory duty — each on the assessed value.
Apply sales tax
Charged on the duty-paid value, not the original value.
Apply income tax
Charged on duty-paid value plus sales tax — the last layer.
Reading the result
The order of the stack is the whole calculation
These levies are not parallel percentages of the invoice. Each is applied to a base that already includes the ones before it, so customs duty enters the base for sales tax, and sales tax enters the base for income tax at import.
Applying every rate to the assessed value separately and adding them up understates the landed cost, sometimes substantially. The sequence is what produces the real number.
Assessed value, not invoice value
Customs assesses on its own valuation, which may exceed what you actually paid. A low invoice does not reduce duty if the valuation database says otherwise, and importers budgeting from the supplier's invoice are the ones who find a shortfall at clearance.
Some of it comes back; most does not
Income tax collected at import is generally creditable against your own tax, and sales tax paid at import is normally claimable as input tax by a registered person. Customs duty and regulatory duty are costs — they go into the cost of the goods and stay there. Treating the whole stack as recoverable overstates your margin.
The sales tax return calculator handles the input side.
Where this stops
Every rate is entered because rates turn on the HS code of the specific goods and are revised by SRO through the year. The classification is the part that decides the rates, and getting it wrong changes everything downstream.
FAQs
Import duty FAQs
What is the assessed (CIF) value?
Customs values imports on a CIF basis — the cost of the goods plus insurance and freight to the port of entry. Customs may apply its own valuation ruling rather than your invoice value, so the assessed value can differ from what you actually paid.
Why do the taxes stack in that order?
Customs duty, additional customs duty and regulatory duty are each charged on the assessed value. Together with the assessed value they form the duty-paid value, which is the base for sales tax. Income tax (withholding at import) is then charged on the duty-paid value plus sales tax — so later taxes are charged on earlier ones.
Why do I have to enter every rate myself?
Rates are specific to your goods' HS code and change with each Finance Act, SRO and trade notification — a hardcoded table would be wrong for most users and would quickly go stale. Look up your HS code in the current Pakistan Customs Tariff and enter its rates. The values pre-filled above are common illustrative figures, not your actual rates.
Is the income tax at import recoverable?
Income tax collected at import under Section 148 is generally adjustable against your annual tax liability for commercial importers, but is treated as a final tax in some cases. Sales tax paid at import is normally claimable as input tax if you are sales-tax registered. Confirm both with a tax advisor.
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