Customs Law

Pakistan Customs is tasked with ensuring that following tasks are performed in the legal prescribed manner:
  • Import & Export of legitimate cargo
  • Trade Facilitation
  • Trade Regulator
  • Preventive (Control of contraband Goods)
  • Revenue Collection 

Quantum of customs duty depends upon the provisions of Custom Rules 2001, Customs Act 1969, Customs Tariff 2021 along with Case Laws, Circulars, Notifications and Annual Finance Acts. The aim of the above-mentioned law is to provide correct enforcement of customs procedures regarding, payment, determination, collection and refund of customs duty.

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