Temporary Import Declaration (Pakistan)

A Temporary Import Declaration in Pakistan sets down the declarant's affirmation of the facts or intentions described, for reliance by the relevant parties.

Section 21 of the Customs Act 1969 empowers the federal government to grant exemption from customs duties by notification in the official gazette — the mechanism through which SROs establishing the temporary importation regime are issued. The key SROs in force include those granting temporary admission of professional equipment, exhibition goods, goods for processing and re-export, and goods imported under the ATA Carnet (Admission Temporaire / Temporary Admission) system. Pakistan is a signatory to the Customs Convention on the ATA Carnet for the Temporary Admission of Goods (ATA Convention 1961), administered globally by the International Chamber of Commerce (ICC) and in Pakistan through the Federation of Pakistan Chambers of Commerce and Industry (FPCCI), allowing temporary duty-free importation using an internationally recognised ATA Carnet document.

Section 79 of the Customs Act 1969 requires every importer to file a Goods Declaration (GD) in the prescribed form through the Pakistan Single Window (PSW) system — the web-based customs clearance platform operated by the Pakistan Customs under the Pakistan Single Window Act 2021. For temporary importations, the GD is filed as a temporary import declaration specifying the re-export period, the security or bond to be provided, and the intended use of the goods while in Pakistan. The Directorate General of Customs Valuation determines the assessable value for the purpose of calculating the bond or security under Section 25 of the Customs Act 1969.

Section 83 of the Customs Act 1969 empowers the Collector of Customs to permit temporary importation of goods subject to a bond with or without surety for the amount of duties leviable on the goods, conditioned upon re-export within the specified period. If the goods are not re-exported within the permitted period, the bond is enforced and the duties become payable. Section 181 of the Customs Act 1969 provides penalties for goods not re-exported within the allowed period and for fraudulent use of temporary importation facilities.

The Federal Board of Revenue (FBR) administers customs through the Model Customs Collectorate (MCC) system — each major port of entry (Karachi Port, Port Qasim, Lahore Dry Port, Islamabad Dry Port, Peshawar Dry Port) has a Collectorate responsible for assessing temporary importation applications and monitoring re-export compliance. The FBR's WEBOC (Web-Based One Customs) system, now integrated into the Pakistan Single Window, is the online platform through which all customs declarations including temporary import declarations are filed.

Temporary importation is distinct from re-importation (goods previously exported from Pakistan being returned), from bonded warehousing under Section 12 of the Customs Act 1969 (goods stored in a customs bonded warehouse pending customs clearance), and from in-bond movement under Section 85 (goods moved under customs bond between bonded warehouses or ports). The temporary import declaration is the correct instrument for goods brought into Pakistan for exhibitions, testing, repair, processing, or use by professionals — it establishes the legal basis for duty-free entry and creates the re-export obligation that must be fulfilled to avoid duty liability.

A Temporary Import Declaration in Pakistan is required in a wide range of commercial, professional, and exhibitory situations where goods enter Pakistan temporarily and are to be re-exported without undergoing permanent importation.

The declaration is needed when a foreign company brings professional equipment — cameras, medical devices, engineering instruments, computers, broadcasting equipment — into Pakistan for use by a visiting professional or at a specific event. Under the ATA Carnet system administered through the Federation of Pakistan Chambers of Commerce and Industry (FPCCI), professional equipment imported by journalists, filmmakers, engineers, or medical professionals can be admitted duty-free for the period of the assignment, provided the ATA Carnet is obtained from the ICC-accredited issuing body in the home country before travel.

The declaration is required when goods are imported for display at trade fairs, exhibitions, and international conferences held in Pakistan — such as events organised at the Expo Centre Karachi, Lahore Expo Centre, or Islamabad Convention Centre. Exhibit goods admitted under the temporary importation facility must be re-exported at the end of the exhibition and cannot be sold locally without converting the temporary import to a permanent import and paying full customs duties under the Customs Act 1969.

The declaration is needed when goods are imported for processing, testing, repair, or further manufacture in Pakistan, with the finished or repaired goods to be re-exported. Textile processing units in Faisalabad and Karachi frequently use the temporary importation facility to import foreign fabrics for value-added processing — embroidery, printing, dyeing — before re-export as finished garments under export contracts.

The declaration is required when vehicles, aircraft, or vessels enter Pakistan temporarily — for example, a foreign vessel calling at Karachi Port or Port Qasim for minor repairs, or a foreign-registered vehicle entering through a land border crossing (Torkham, Wagah, Chaman) for a specific transit purpose. The vehicle must be covered by a carnet de passage en douane or an equivalent bond lodged with the Collectorate of Customs.

The declaration is needed when a Pakistani importer participates in a consignment sale arrangement where goods are supplied from abroad on a trial or approval basis — the goods enter Pakistan under a temporary import bond, and if accepted and sold, the importer converts the declaration to a permanent import and pays the applicable customs duties; if rejected, the goods are re-exported under the original temporary import declaration.

The declaration is required when goods are brought into Pakistan's Export Processing Zones (EPZs) administered by the Export Processing Zones Authority (EPZA) under the Export Processing Zones Authority Ordinance 1980, where the EPZ regime provides duty-free temporary admission of raw materials and machinery used in export-oriented manufacturing.

A valid Temporary Import Declaration in Pakistan under Section 79 and Section 83 of the Customs Act 1969 must contain the following elements for the Collectorate of Customs to process the clearance and grant temporary admission.

Declarant Identity: Full legal name of the importer of record, CNIC or SECP company registration number, National Tax Number (NTN), Sales Tax Registration Number (STRN) if registered under the Sales Tax Act 1990, and the contact address for official correspondence with the Model Customs Collectorate (MCC). Where the importer is represented by a licensed customs agent (clearing agent) registered under the Customs Agents Licensing Regulations 2017, the agent's licence number and authorisation letter must be attached.

Port of Entry: The customs station where the goods will enter Pakistan — Karachi Port, Port Qasim, Lahore Dry Port, Islamabad Dry Port, Peshawar Dry Port, or a designated land border station. The Goods Declaration must be filed at the correct Model Customs Collectorate having jurisdiction over the port of entry under the FBR's administrative orders.

Goods Description: A precise description of the goods including HS Code (Harmonized System Code under the Pakistan Customs Tariff — PCT heading), the quantity, weight, and estimated value in the currency of import. The customs value is determined under Section 25 of the Customs Act 1969 and the Customs Valuation Rules 2007 administered by the Directorate General of Customs Valuation. Misdeclaration of quantity or value is an offence under Section 32 of the Customs Act 1969.

Purpose of Temporary Import: A clear statement of the purpose for which the goods are being temporarily imported — exhibition, professional use, processing, repair, testing, film production, or other specified purpose. The purpose determines the applicable SRO and the conditions attached to the temporary admission.

Re-export Period: The intended duration of temporary admission and the date by which the goods will be re-exported. Under most SROs, the maximum initial period ranges from three to twelve months, with possible extensions on application to the Collector of Customs. Extensions are not automatically granted — the importer must apply before the expiry of the initial period stating the reason for the extended stay.

Security or Bond: The amount and type of security to be provided — a customs bond under Section 83 of the Customs Act 1969 (typically equal to the full amount of customs duty, Sales Tax, and other levies that would be payable on permanent import), a bank guarantee from a scheduled bank regulated by the State Bank of Pakistan (SBP), or an ATA Carnet issued by the FPCCI (which serves as an international guarantee document). The security is forfeited if the goods are not re-exported by the due date.

Country of Origin and Shipper: The country of origin of the goods (relevant for preferential tariff treatment under bilateral free trade agreements such as the Pakistan-China FTA), the foreign shipper's name and address, and the bill of lading or airway bill number.

Declarant's Undertaking: A signed undertaking by the importer or their authorised customs agent that the goods will be used only for the declared purpose, will not be sold, transferred, or permanently incorporated into Pakistan's domestic market without prior written permission from the Collectorate of Customs and payment of applicable duties, and will be re-exported by the declared date.

Forms-legal.com provides this Temporary Import Declaration (Pakistan) template as a practical guide for importers dealing with Pakistan Customs. All temporary importation declarations must be filed through the Pakistan Single Window (PSW) system or the FBR's WEBOC platform — this template is for reference and preparation only. Importers dealing with complex or high-value temporary importations should engage a licensed customs agent registered under the Customs Agents Licensing Regulations 2017 and may seek guidance from the Model Customs Collectorate's facilitation desk.