Sending a Parcel or Gift Box to Pakistan from UAE or UK: Customs Rules (2026)
A box of clothes for Eid. Chocolates for the children. An old laptop for a nephew at university. Many of us send things home from Dubai, Sharjah, London or Birmingham. Most boxes arrive fine. Some get stuck, opened or charged duty, and the family does not know why.
This guide explains what happens to a parcel you send to Pakistan, in plain words. It is about personal parcels and gifts. If you buy online from Temu, AliExpress or Amazon, read our online parcel duty guide instead.
The short version
- Pack only things you are allowed to send. Your carrier has its own banned list too.
- Fill the customs form honestly: what is inside, how many, and the real value.
- In Pakistan, Customs checks the parcel and decides any duty.
- The receiver pays any duty to the post office or courier when the parcel is delivered.
- Ignore any SMS or call asking for "customs duty" through a link.
Two value limits you should know
Pakistani law has two numbers that matter for small parcels. They do different things.
| Value of the parcel | What the law says | Where it comes from |
|---|---|---|
| Up to Rs1,000 | No duties and taxes are demanded. This covers any goods by post or courier, gift or not. | Customs Act, section 19C |
| Up to Rs30,000, sent as an unsolicited gift | Customs duty is 0%. We found no matching exemption from sales tax, so sales tax and other import taxes may still apply. | Customs Tariff 2026-27, PCT 9909 |
| Above Rs30,000, or not a real gift | Normal duty and taxes for each item, based on its tariff code and value. | Customs Tariff and other tax laws |
What "unsolicited" means. The tariff does not define it. In plain English it means the receiver did not ask for it or pay for it. A box you choose and pay for yourself, as a present, fits that idea. Goods your brother orders and pays for, then asks you to post, may not. This is our reading; Customs makes the final call.
The values are in Pakistani rupees. Use the value you write on the customs form. Check today's rate before you write it; see our AED, SAR and GBP to PKR guide.
Rs1,000 or Rs5,000? Some older articles say the duty-free limit for small parcels is Rs5,000. The FBR copy of the Customs Rules (October 2025) still says Rs5,000. But the Customs Act itself now says Rs1,000, and the Act is the higher law. We use Rs1,000.
Three made-up examples
These figures are made up to show how the limits work. They are not real cases.
- A card and a small toy, worth Rs900. Under Rs1,000. No duty or tax should be charged.
- Clothes and perfume you bought as an Eid gift, worth Rs25,000. Under Rs30,000 and unsolicited. Customs duty should be 0%. Sales tax may still be asked; we could not confirm.
- A tablet and clothes worth Rs45,000. Over Rs30,000. Each item can be charged its normal duty and taxes.
We do not quote duty amounts. They depend on each item's tariff code and on the value Customs accepts.
Before you send: the customs form
Every international parcel needs a customs declaration. Write each item, the number of pieces, and the value. "Gift" alone is not enough; write "2 shirts, 1 box of chocolates", and so on.
| Sending from | What you fill | Good to know |
|---|---|---|
| UK, Royal Mail (via Post Office) | CN22 if the value is under £270. CN23 if it is over £270. | Forms are mandatory for gifts and goods leaving England, Scotland or Wales. Tick "Gift" only if you are sending as an individual. Missing or incomplete forms are likely to mean the parcel comes back. |
| UK, Parcelforce Worldwide | CP72 form | Needed whatever the value. |
| UAE, Emirates Post | Customs declaration plus bills or invoices | Bring your original Emirates ID, passport or driving licence. Do not seal the box; they open it to check before accepting. |
| Private couriers (UK or UAE) | The courier's own declaration or commercial invoice | Ask who will clear it in Pakistan and how the receiver pays duty. |
In Pakistan, Customs Rule 366 says each parcel must carry the sender's declaration. Rule 367 lets Customs ask the receiver for an invoice or other papers. Keep the shop receipts and send copies to the family.
Do not under-declare. Rule 370 says Customs can detain a parcel that is mis-described, under-valued or holds banned goods. Emirates Post's own terms also say an under-valued or mis-described parcel can be abandoned, and the sender pays any costs. A lower number on the form can cost more than the duty.
What you cannot send
There are two lists to pass: your carrier's list, and Pakistan's import rules.
Carrier rules (example: Emirates Post)
Emirates Post's terms list items it will not carry. They include:
- Cash, cheques, money orders and travellers' cheques
- Gold, other precious metals, precious stones and jewellery
- Medicines (pharmaceuticals)
- Food items and perishables
- Alcohol and tobacco
- Passports and identity documents
- Plants, animals, firearms, drugs and dangerous goods
Royal Mail, Parcelforce and private couriers have their own lists. Check before you pack sweets, dates or medicine.
Want to send money? Do not put cash in a box. Use a bank or app; see sending money to JazzCash or Easypaisa. Gold is better carried and declared; see our gold guide.
Pakistan's import rules
- Banned goods: the Import Policy Order bans items in its Appendix-A, and goods of Indian or Israeli origin. Fake branded goods are also banned.
- Some used goods: used air conditioners, fridges, compressors, household machinery and similar items in Appendix-C have conditions. Ask before you post an old appliance.
- Medicines, weapons and wildlife products have their own rules. Our banned and restricted items guide lists the main ones.
Sending a mobile phone in a parcel
You can post a phone, but the receiver must deal with PTA and Customs. Under FBR's phone order (CGO 01 of 2019, paragraph C), a phone that comes by post or courier is released only after duty and taxes are paid through a PSID made on PTA's DIRBS system. Customs then checks the IMEI. A fake, replica or stolen phone is confiscated.
The PTA tax can be large. It is often cheaper for a visiting relative to carry the phone. Read bringing a mobile phone to Pakistan and, if the family will pay the tax, PTA tax in instalments.
What happens when it reaches Pakistan
By post (Royal Mail or Emirates Post to Pakistan Post)
- All international mail can be inspected by Customs. Pakistan Post says this in its own notice.
- The Customs Rules name Foreign Parcel Departments at the GPOs in Islamabad, Rawalpindi, Lahore, Sialkot, Multan, Faisalabad, Peshawar and Quetta (Rule 364).
- Parcels are opened in front of post office staff (Rule 369).
- Customs sets the duty by the value of the goods. Pakistan Post only collects it, from the receiver, when it delivers (Rule 371).
- Pakistan Post says it collects duty through its own manual system. It has no online system or call centre to take this money.
- If the receiver will not take the parcel, it goes back only if the sender asked for return and paid return postage (Rule 375).
By courier
The small-parcel rules in Chapter XXXIV of the Customs Rules apply to post and air couriers. Couriers clear parcels with Customs themselves. How they collect duty from the receiver is set by each company; ask before you book.
Big "door-to-door" boxes from the Gulf
Cheap door-to-door cargo boxes are often shipped by sea and cleared as the sender's unaccompanied baggage. That is a different set of rules, with time limits. Read our unaccompanied baggage guide before you book one.
Scam alert. Fake SMS and WhatsApp messages say "your parcel is held, pay customs duty here". Pakistan Post says it never asks for online payment through a link, card or cash app. Its official sites are ep.gov.pk and pakpost.gov.pk. Helpline: 051-111-111-117.
Sending larger amounts of goods
A box of personal gifts is one thing. Many identical new items can look like trade. Customs can treat them as commercial goods with full duties.
The Import Policy Order has a rule for goods sent by overseas Pakistanis (paragraph 11). The receiver can clear them without sales tax registration if they show an earning certificate from Pakistan's mission abroad. It does not remove the duty. We could not confirm how this works in practice; ask a licensed customs agent first.
Checklist before you post
- Nothing on the banned lists (carrier and Pakistan).
- Each item listed with quantity and true value.
- "Gift" ticked only if it really is a gift from you.
- Receipts kept; copies sent to the receiver.
- Receiver's full name, address and phone number on the box.
- Family told: pay duty only at delivery, never through a link.
What we could not confirm
- Sales tax on gift parcels. PCT 9909 makes customs duty 0% up to Rs30,000. We found no matching entry in the Sales Tax Act's Sixth Schedule. We could not confirm whether sales tax, additional customs duty, regulatory duty or income tax is charged on these parcels in practice.
- How Customs reads "unsolicited". We found no official definition.
- Sea cargo. The small-parcel rules mention post and air couriers. We could not confirm how sea cargo boxes are treated if they are not cleared as baggage.
- The Rs5,000 vs Rs1,000 conflict between the Customs Rules and the Customs Act. We follow the Act.
- Carrier lists change. We read Emirates Post's terms on 28 October 2026. We could not confirm that the same list applies to every Emirates Post product.
Related: Duty on online parcels · Unaccompanied baggage · Banned and restricted items · Pakistan baggage rules 2026
Frequently asked questions
Is there a duty-free limit for gift parcels to Pakistan?
Two. Any parcel by post or courier worth up to Rs1,000 pays no duties or taxes (Customs Act section 19C). An unsolicited gift parcel worth up to Rs30,000 pays 0% customs duty (Customs Tariff PCT 9909), but we found no matching sales tax exemption, so some tax may still apply.
Who pays the customs duty, me or my family?
Usually the receiver in Pakistan. For post, Customs decides the duty and Pakistan Post collects it from the receiver at delivery. Couriers have their own payment methods, so ask when you book.
Which customs form do I need to send a parcel from the UK?
With Royal Mail, a CN22 for items under £270 and a CN23 for items over £270. With Parcelforce Worldwide, a CP72. Forms are mandatory for gifts and goods sent outside the UK from England, Scotland or Wales.
Can I send food, medicine or jewellery by Emirates Post?
No. Emirates Post's terms list food items, perishables, pharmaceuticals, jewellery, precious metals and cash among materials it does not accept.
Can I post a mobile phone to my family in Pakistan?
Yes, but it is released only after duty and taxes are paid through a PSID made on PTA's DIRBS system. Customs checks the IMEI, and fake or stolen phones are confiscated.
I got an SMS asking me to pay duty on a parcel. Is it real?
Treat it as a scam. Pakistan Post says it never takes duty through an online link, card or cash app, and has no call centre for this. Its official sites are ep.gov.pk and pakpost.gov.pk.
Sources
- Customs Act, 1969 — FBR copy, amended up to 30 June 2026 Section 19C: no duties and taxes on goods by post or courier up to Rs1,000 Official
- Pakistan Customs Tariff FY 2026-27 (FBR) Chapter 99, PCT 9909: unsolicited gift parcel by post or courier up to Rs30,000 per parcel — customs duty 0% Official
- Sales Tax Act, 1990 — FBR copy, amended up to 30 June 2026 Sixth Schedule checked: no entry found for PCT 9909 gift parcels Official
- Customs Rules, 2001 — FBR consolidated copy (October 2025) Chapter XVI rules 364-376 (landing and clearing of parcels); Chapter XXXIV rules 781-788 (de minimis, still Rs5,000) Official
- Pakistan Post — Items containing goods requiring customs inspection (19 Mar 2024) All international mail subject to Customs inspection; Customs levies duty, Pakistan Post only collects it Official
- Pakistan Post — EMTTS notices No online payment, no call centre for duty; official sites; helpline 051-111-111-117 Official
- FBR — Customs General Order 01 of 2019 as amended (via CGO 01 of 2024) Paragraph C: phones by post or courier released on PSID payment through DIRBS; non-compliant IMEIs confiscated Official
- Import Policy Order, 2022 — S.R.O. 545(I)/2022, consolidated Version-20 (copy hosted by CustomsPK) Paras 5 (banned goods, Appendix-A, Indian/Israeli origin, counterfeit; used goods Appendix-C) and 11 (goods sent by overseas Pakistanis, earning certificate)
- Post Office (UK) — Customs forms for sending abroad Forms mandatory for gifts and goods leaving Great Britain; Parcelforce CP72; incomplete forms likely returned Official
- Post Office (UK) — CN22 form guide CN22 for items under £270 with Royal Mail; tick "Gift" only as an individual Official
- Post Office (UK) — CN23 form guide CN23 for items over £270 with Royal Mail Official
- GOV.UK — Sending post or a parcel abroad Customs declaration needed for parcels sent outside the UK Official
- Emirates Post — Terms and conditions Invoices and customs declaration; original ID; unsealed items; materials not acceptable; under-valued items may be abandoned Official
Estimate and information only, not legal or tax advice. Customs and FBR make the final decision. Spotted a rule change? Tell us.