Baggage Rules - Passenger Facilitation Guide

This Page provides basic information, for the benefit and use of passengers entering and departing Pakistan, to understand their rights and obligations under the applicable Pakistan Custom rules, regulations and procedures. For detailed information, please contact any of the nearest Customs Office or FBR Help Line Center. In this brochure, words and phrases that are not familiar to taxpayers have been marked in italic bold and explained in the beginning of this brochure. This brochure is to assist the passengers and reflects the legal position at the time of printing. In case of any conflict the legal provisions of the law shall always prevail ove the contents of this brochure.


Allowance means duty free or dutiable allowance admissible to a passenger.
Baggage means personal wearing apparel and other personal, professional and household effects of a passenger.
Commercial quantity means a quantity of goods imported prima facie for trading or pecuniary gain and not for personal use or gift.
Export means taking out of Pakistan articles or goods by air, land or sea.
Import means bringing into Pakistan articles or goods by air, land or sea.
Items of personal use include:
Personal wearing apparel and clothing accessories
Personal adornments and toilet requisites and electric shaver in use;
Push-cart, toys and goods of personal use of a child passenger;
Wheel chair for personal use;
Medal, trophies and prizes bestowed upon the passenger;
200 cigarettes or 50 cigars or 500 grams of manufactured tobacco;
Mobile phone;
Wrist watch;
Laptop computer and its accessories in use of the passenger.

Prohibited articles or goods are those which cannot be imported in to or exported from Pakistan under any circumstances being prohibited or banned to protect society, health and the environment. Complete list of such articles or goods is given the Customs Act, 1969, Import and Exports (Control) Act, 1950 and the trade policy of each year and is available on our website

 Some of the most common prohibited or banned articles or goods that cannot be imported to or exported from Pakistan, are listed in Annex-A.

Pakistani national includes a citizen of Pakistan residing abroad, a Pakistani having dual nationality and a foreign national holding Pakistani origin card.

Restricted articles or goods are those which can be imported to or exported from Pakistan subject to certain certifications, conditions, licenses, permissions or restrictions. Complete list of such articles or goods is given in the trade policy of each year and is available on CBR website

 Some of the most common restricted articles or goods that cannot be imported to or exported from Pakistan are listed in AnnexB.

Transfer of residence means return of a Pakistan national after stay abroad for a period of two years or more.

 It also includes the transfer of residence by a foreign national coming to Pakistan for a period of not less than two years.

Articles or goods brought in commercial quantities are released only on payment of fine equal to 30% of the value of articles or goods in addition to the applicable duty and taxes.

Taking out Pakistan currency exceeding Rs. 3,000 is not permitted and in case of departing for India a maximum of Rs. 500 is permitted;

Passengers Departing Pakistan

All outgoing passengers are allowed to take their personal baggage and household goods, and any
other goods provided their export is not prohibited or restricted under the Customs Act, 1969,
Import and Export (Control) Act, 1950 or under any law for the time being in force.

Declaration of Amount Before or on Departure
In exercise of the powers conferred under Section 8 of the Foreign Exchange Regulation Act, 1947 (Act No. VII of 1947),
and in supersession of the State Bank of Pakistan Notification No. F.E.1/2015-SB dated the 1st June 2015, SBP is pleased to notify that: -
1. Any person traveling abroad (except to Afghanistan) is allowed to take out of Pakistan US Dollars or equivalent
thereof in other foreign currencies as per the following limits:-

Age Group of Person Maximum limit per person per visit in US$ (or equivalent in other foreign currencies) Annual limit per person in US$ (or equivalent in other foreign currencies)
18 years & above (Adults) 5,000 30,000
Below 18 years (minors) 2,500 15,000

2. The existing limits for travelling to Afghanistan, as per SBP Notification no. F.E 2/2021-SB dated October 06, 2021 shall remain unchanged.
3. The maximum limit per person per visit is applicable with immediate effect. The annual limits will be for a calendar year starting from the year 2023.
However, for calendar year 2022, the existing annual limits will continue to be effective till December 31, 2022.
4. Any person taking foreign currency out of Pakistan shall make a declaration to the Customs Authorities at the time of leaving the country.

✔  Make yourself aware of customs, quarantine regarding agriculture and wildlife etc, currency trade policy duty and other tax regulations. Only the most commonly asked situations have been explained in this brochure. Feel free to contact our nearest office for further guidance and information.

✔  Be aware that possession of drugs can result in heavy penalties in the shape of fines, imprisonment or even death penalty in some countries.

✔  Ask a customs officer if you are in doubt about the duty free or dutiable allowances applicable in your particular situation while filling in the incoming passengers card, given to you before arriving in Pakistan.

✔  Pack articles or goods in a way that it is easy to access for customs examination. This helps to speed up your clearance and save time.

✔  Have a safe and enjoyable trip.

Carry articles or goods for other people. If you do and the articles or goods are prohibited or restricted, you will be held responsible.

Believe you are ‘not the type’ customs officers may select you and your baggage for detailed examination. For a number of reasons, selection should not be seen as a reflection on a person's integrity or character.

Provide false or misleading information to customs. Penalties for false information (such as false receipts) are severe and may result in confiscation of your articles or goods

Break the law in any country.

Expect that your unaccompanied baggage is entitled to the same duty and tax-free concessions as articles or goods in accompanied baggage.

If you have a complaint Contact your local customs office at the port of entry or exit. if the problem still persists, contact the collector, the head of customs for the region. If the collector does not sort out your complaint, you can bring your complaint before the Member (Customs), Federal Board of Revenue or Chairman. Federal Board of Revenue.


Some of the most common prohibited or banned articles or goods that cannot be

Some of the most common restricted articles or goods that cannot be