Online Parcel Duty in Pakistan: What You Pay on Temu, AliExpress and Amazon Orders
Rs500 or Rs1,000? The answer from the law
We read the actual texts. Here is the trail.
| Document | What it says | Date |
|---|---|---|
| Customs Act, section 19C (before July 2025) | No duty if goods do not exceed Rs5,000 | Until 30 June 2025 |
| Finance Bill 2025, clause 5(8) | Proposed: "through post or courier does not exceed five hundred" rupees | June 2025 (proposal only) |
| Finance Act 2025, section 4(8) | Passed: "through post or courier does not exceed one thousand" rupees | Gazette 29 June 2025; in force 1 July 2025 |
| Finance Act 2026 | No change to section 19C | Gazette 26 June 2026 |
So the Rs500 figure came from the budget proposal and early news reports. The law that passed says Rs1,000.
Section 19C today: "Where the value of imported goods through post or courier does not exceed one thousand rupees, no duties and taxes shall be demanded, subject to conditions and restrictions as may be prescribed by the Board under the rules."
How the limit works
- Only post or courier. It covers parcels by Pakistan Post or an air courier. It does not cover goods in your luggage. For those, see the baggage rules.
- Value on the label. The value on the postal label or courier receipt is taken as the declared value (Customs Rules, rule 783).
- Exchange rate. A dollar price is converted at the official rate of the previous day (rule 784).
- Customs can check. Post and courier companies give Customs a list of these parcels. Customs can open or hold any parcel to check the value (rules 785-786).
- Other laws still apply. A low value does not make a banned or restricted item allowed.
Note on the rules: the FBR's consolidated Customs Rules (de minimis chapter, from S.R.O. 1109(I)/2020) still say Rs5,000. We found no updated rule. The Act is the higher law and says Rs1,000.
What happens above Rs1,000?
The exemption is only for parcels "not exceeding" Rs1,000. A parcel above that gets no de minimis relief, so duty and taxes are worked out on it under the normal tariff.
- The courier or Pakistan Post presents the parcel to Customs.
- Customs assesses duty and taxes. The rates depend on what the item is (its tariff code).
- The courier or Pakistan Post tells you the amount and how to pay it.
We do not list rates here. They differ by product and change with each budget.
Example: what counts
| Order | Value on the label | De minimis? |
|---|---|---|
| Phone case by courier | Rs900 | Yes, no duty or taxes demanded |
| Headphones by courier | Rs1,000 | Yes (the limit is "does not exceed") |
| Shoes by post | Rs1,001 or more | No, normal duty and taxes |
| Clothes in your own suitcase | Any | Not a parcel; baggage rules apply |
The 5% "digital presence" tax
The Finance Act 2025 also brought a Digital Presence Proceeds Tax. Then FBR's S.R.O. 1366(I)/2025 (30 July 2025) said it does not apply to digitally ordered goods and services supplied from outside Pakistan, from 1 July 2025. So that tax is not charged on your Temu or AliExpress order.
Ordering a phone or laptop?
- A phone also needs PTA registration to work on Pakistani networks. See phones and PTA tax.
- Bringing electronics in your luggage instead? See duty on a second laptop, camera or drone.
Related: Pakistan baggage rules 2026 · Cash limits at the airport
Frequently asked questions
Is the duty-free parcel limit Rs500 or Rs1,000?
Rs1,000. The Finance Bill 2025 proposed Rs500, but the Finance Act 2025 that Parliament passed set Rs1,000 for parcels by post or courier, from 1 July 2025.
Does the Rs1,000 limit apply to my suitcase?
No. It only covers goods imported through post or courier. Goods in your luggage fall under the Baggage Rules.
What value does Customs use?
The value on the postal label or courier receipt is the declared value. Foreign currency is converted at the previous day's official rate. Customs can open the parcel to check.
If my parcel is Rs1,500, do I pay duty only on Rs500?
No. The exemption applies only when the value does not exceed Rs1,000. Above that, the parcel is assessed for duty and taxes in the normal way.
Is there a 5% tax on Temu and AliExpress orders?
The 5% Digital Presence Proceeds Tax does not apply to goods ordered online and supplied from outside Pakistan. FBR S.R.O. 1366(I)/2025 removed it from 1 July 2025.
Sources
- Finance Act, 2025 (Gazette of Pakistan, 29 June 2025) s.1(2) in force 1 July 2025; s.4(8) amends Customs Act s.19C to "one thousand" (Gazette p.222) Official
- Finance Bill, 2025 (FBR) Clause 5(8) proposed "five hundred" (proposal, not law) Official
- FBR Budget 2025-26 salient features Customs item xiii: de minimis proposed at PKR 500 Official
- Customs Act, 1969 — FBR consolidated copy (to June 2025) Section 19C, substituted by Finance Act 2025 Official
- Finance Act, 2026 (Gazette of Pakistan, 26 June 2026) Section 3: Customs Act amendments; none to s.19C Official
- Customs Rules, 2001 — Chapter XXXIV, de minimis rules (FBR consolidated copy) Rules 781-788 (S.R.O. 1109(I)/2020); still show Rs5,000 Official
- FBR S.R.O. 1366(I)/2025 — Digital Presence Proceeds Tax 30 July 2025; tax not applicable to goods/services supplied from outside Pakistan, from 1 July 2025 Official
Estimate and information only, not legal or tax advice. Customs and FBR make the final decision. Spotted a rule change? Tell us.