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TRADE, EXPORT & CUSTOMS

Customs Exemption and Concession Applications

Customs exemptions and concessions depend on specific legal notifications, use restrictions and importer eligibility.

PAKISTAN BUSINESS REGISTRATION & LICENSING GUIDESDRAFT UPDATED 11 OCTOBER 2026FBR / Pakistan Customs
01

Service overview

Customs exemptions and concessions depend on specific legal notifications, use restrictions and importer eligibility.

PSW subscription, customs role association and commodity-specific permits are different requirements. A permit to trade one product may not establish permission for another, and sector-specific certificates may be required.

02

Who is eligible for Customs Exemption and Concession Applications?

Statutory eligibility

Determine whether the goods, importer and intended use fit the actual statutory exemption or concession.

Conditions and exclusions for this application

Concessions exist only under a currently effective provision applying to the importer, goods and end use. Tax exemption status of a company alone is insufficient to claim a customs concession.

03

Documents and information for Customs Exemption and Concession Applications

Prepare the following information for customs exemption and concession applications. The relevant regulator may require further forms or certified evidence, depending on the applicant and chosen procedure.

  • Goods description and HS code
  • Applicable SRO/legal provision
  • End-use and installation plan
  • Importer registration
  • Sector approvals.
04

What are the steps for Customs Exemption and Concession Applications in Pakistan?

  1. 01
    Identify actual concession notification and importer category

    Find the currently effective SRO/Customs tariff entry and any essential end-use restrictions.

  2. 02
    Prepare capital goods or production-use evidence

    Collect installation, machinery/product specification, industrial registration and claimed tax exemption certificate.

  3. 03
    Submit applicable concession claim or prior approval

    Complete Customs/FBR verification and necessary prior permission, ensuring correct exemption code on import documents.

  4. 04
    Preserve end-use compliance

    Maintain import, installation and transfer restriction records; improper diversion may cause recovery of duties.

Regulator resource: Pakistan Single Window / government permits

The pathway above identifies the distinct statutory steps for this service. Confirm the exact current prescribed form, supporting checklist and submission channel with the competent authority before applying.

05

After registration or approval

Maintain end-use and compliance records and observe restriction on transfer or misuse of exempt goods.

07

How Chambers can assist

Chambers can review the legal route, identify regulatory constraints, prepare or review the supporting corporate and legal documents, manage the prescribed submission and correspond with the competent authority where instructed. The scope of the engagement will be determined by the applicant’s particular circumstances.

For an initial enquiry, identify the proposed activity, applicant entity and current stage, and provide the available documents indicated above. Please avoid sending confidential or identity-sensitive records through an unencrypted first contact.

Common questions about Customs Exemption and Concession Applications

Who is eligible for Customs Exemption and Concession Applications in Pakistan?

Determine whether the goods, importer and intended use fit the actual statutory exemption or concession.

What documents are needed for Customs Exemption and Concession Applications?

Goods description and HS code; Applicable SRO/legal provision; End-use and installation plan; Importer registration. Additional requirements can apply to the actual business or regulator.

What are the steps for Customs Exemption and Concession Applications in Pakistan?

Identify actual concession notification and importer category: Find the currently effective SRO/Customs tariff entry and any essential end-use restrictions. Prepare capital goods or production-use evidence: Collect installation, machinery/product specification, industrial registration and claimed tax exemption certificate. Submit applicable concession claim or prior approval: Complete Customs/FBR verification and necessary prior permission, ensuring correct exemption code on import documents. Preserve end-use compliance: Maintain import, installation and transfer restriction records; improper diversion may cause recovery of duties.

This guide is general information, not advice on your facts. Check the applicable law, notifications, updated regulator checklists and jurisdiction before acting. The authority alone determines eligibility, acceptance and approval; no outcome or processing period is guaranteed.