FBR Revises Baggage Allowance for Foreign Nationals

The Federal Board of Revenue (FBR) has revised the baggage allowance for foreign nationals and tourists, allowing them to bring personal wearing apparel and clothing accessories; and any other item (excluding mobile phones) of the value up to US$800.

The FBR has notified SRO.985(I)/2022 to issue draft amendments to the Baggage Rules. 2006 here on Wednesday.

Under the revised rules, the FBR has also revised allowances for Pakistani nationals not availing of transfer of residence.

The following shall be various allowances for the Pakistani nationals not availing transfer of residence: Items of personal use allowed duty-free on any visit;

  • personal wearing apparel and clothing accessories;
  • one laptop computer;
  • and any other item except a mobile phone

The following allowances, shall be admissible:

  1. The value of a duty-free allowance would be up to $400US in cases of a stay abroad is 30 days.
  2. The value of a duty-free allowance would be up to $800US in cases of stay abroad is between 30 to 60 days.
  3. The value of a duty-free allowance would be up to $1200US in cases of a stay abroad is over 60 days.

The rules further said that the duty-free allowances of the aggregate value up to $1000 US in case the goods are purchased from one of the duty-free shops in Pakistan within sixty days of the arrival and provided that the stay abroad of the passenger is more than sixty days.

The FBR has also revised the allowances for Pakistani nationals availing of transfer of residence. The Duty-Free Allowances included personal household goods generally used by a family.

Second-hand or used professional equipment in the use of a registered Pakistani practitioner during a stay abroad, having proof of registration in the country abroad and duly recognized by the concerned regulatory authority or association: Provided that an inspection certificate from an internationally recognized inspection agency in the exporting countries to the effect that such equipment is free from bacteria and other material injurious to human health, is furnished at the time of import of the equipment; any other item (excluding mobile phones) of the value not exceeding fifteen hundred US dollars; and weapon of a non-prohibited bore for the personnel of armed forces, customs, police or any other law enforcement agency.

Secondly, purchases from a Duty-Free Shop revealed that the duty-free allowances of the aggregate value up to $1500 are admissible in case the goods are purchased from one of the duty-free shops in Pakistan within sixty days of the arrival.

The FBR has also revised the special allowances for Foreign Exchange Remittance Card holders.

In addition to the allowances hereinbefore provided, the duty credit as specified shall be admissible to a Pakistani national holding Foreign Exchange Remittance Card (FERC) once in a calendar year. The duty credit can also be utilized for unaccompanied baggage or any purchase from one of the duty-free shops.

The duty credit under this scheme shall not be utilizable on the import of vehicles. Utilization of duty credit shall be endorsed by the customs on the passport of a FERC holder.

The duty credit for the FERC holder (silver) would be Rs. 20,000 whereas the amount remitted through normal banking channels is US$2500 or more.

The duty credit for the FERC holder (silver plus) would be Rs 40,000 where the amount remitted through normal banking channels is US$5000 or more.

The duty credit for the FERC holder (golden) would be Rs. 60,000 where the amount remitted through normal banking channels is US$10,000 or more.

The duty credit for the FERC holder (golden plus) would be Rs 100,000 where the amount remitted through a normal banking channel is US$ 25,000 or more.

The duty credit for the FERC holder (platinum) would be Rs 200,000 where the amount remitted through normal banking channel is US$50,000 or more.



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