Import of Vehicles

Import Of Vehicles Taxpayer’s Facilitation Guide

This brochure provides basic information for the benefit and use of taxpayers importing vehicle to understand their rights and obligations. The brochure explains in detail the conditions laid down in the Import Trade Policy and the structure of taxes under the Customs Act, 1969, Income Tax Ordinance, 2001, Sales Tax Act, 1990 and Capital Value Tax on the import of vehicles.

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This section provides basic information for the benefit and use of taxpayers seeking to import vehicles. This document outlines the conditions laid down under Import Policy Order and the structure of the duty and taxes.

New vehicles can be imported into Pakistan freely by any one against payment of duty & taxes under generally applicable import procedures and requirements.

Pakistani nationals residing abroad including dual nationals can import old and used vehicles into Pakistan under the following 03 schemes:

Personal Baggage
Gift Scheme
Transfer of Residence

Cars not older than 03 years and other vehicles not older than 05 years can be imported under these schemes.

The structure of duty and taxes under these 03 schemes remains the same

Motorcycles and Scooters can only be imported under Transfer of Residence Scheme

Students receiving remittance from Pakistan, non-earning members of the Pakistani nationals living abroad and those who have imported, gifted or received a vehicle in past two years are not eligible.

Old and used Vehicles of Asian Makes under these 03 schemes can be imported against the payment of the following amounts:
S.No. Vehicles of Asian Makes meant for transportation of persons Duty and Taxes in US$ or equivalent amount in Pak

01. Upto 800 cc US$ 4,800

02. 801cc to 1000cc US$6,000

03. From 1001 cc to 1300cc US$13,200

04. From 1301cc to 1500cc US$18,590

05. From 1501cc to 1600cc US$22,550

06. From 1601cc to 1800cc (Excluding Jeeps) US$27,940

*Depreciation in duties & taxes at the rate of 1% per month is admissible according to the age of the vehicle.

50% exemption from duty & taxes is admissible on import of Hybrid Electric Vehicles (HEVs) of engine capacity up to 1800cc and 25% exemption from duty & taxes is admissible on import of HEVs of engine capacity from 1800cc to 2500cc.

The details on the above points can be found via Import of Vehicles brochure.

Whereas, procedure for Import of Vehicles under the Transfer of Residence, Personal Baggage and Gift schemes can be viewed through the following document:

Procedure for Import of Vehicles under various schemes
Import of Duty Free Car for Disabled Persons

Duty free import of a car of engine of capacity up to 1350 cc in new condition to disabled person subject to recommendations of the Federal Board for Disabled Persons. Details regarding this scheme can be accessed through the following notification:

Import of Duty Free Car for Disabled Persons

Visit http://pakcustoms.org/vehicle_tax_verification for Sindh vehicle tax verification including car and motorcycle.