Commercial Import of Used Vehicles in Pakistan — 2026 Rules, Age Limit, Duties & Requirements

Who can commercially import used vehicles?

We assist both:

• Registered companies importing used vehicles commercially.
• Sole proprietors conducting commercial vehicle import business.

Our importer review covers NTN registration, declared vehicle-import business activity, PSW registration, workshop affiliation and applicable importer-registration requirements.

Who may register as a commercial importer depends on the Engineering Development Board (EDB) requirements in force. The EDB registration criteria published in April 2026 required a company incorporated under the Companies Act, 2017. A later EDB notification dated 30 September 2026 is reported to allow sole proprietorships and partnerships, but its text has not been officially published and its status is under review. We confirm the current requirements for your business before any shipment.

Is there an age limit on used vehicle imports?

What the notification says: SRO 1895(I)/2025 allowed the commercial import of used vehicles under PCT 8702, 8703, 8704 and 8711 “for vehicles less than five years old, until the 30th June, 2026”, and provides that after that date “the age limit may be removed”.

What has been reported: according to published reports, the Ministry of Commerce informed the FBR, in an Office Memorandum dated 30 October 2026, that the five-year limit is removed with effect from 1 July 2026. We have not obtained an official copy of that memorandum, and no amending SRO has been published. Confirm the position for your vehicle before you buy.

Vintage and classic cars are excluded from this guide, as their import treatment may involve separate provisions.

Which vehicles are covered?

The commercial import framework includes vehicles falling under the following PCT headings:

Eligibility must be checked for each vehicle before shipment.

Documents for commercial used vehicle import

Edge of Wheels requests the following documents during the preliminary importer review:

1. National Tax Number (NTN).
2. Pakistan Single Window (PSW) registration.
3. Vehicle import business activity reflected in the NTN business profile.
4. Workshop affiliation agreement, including the workshop’s NTN.
5. Appropriate banking financial instrument, such as an applicable import contract, advance-payment arrangement or letter of credit.
6. Pre-shipment inspection certificate, where required under the applicable inspection framework.

Shipping and clearance documents may additionally include the commercial invoice, Bill of Lading, export certificate, vehicle chassis information and manufacturing-year evidence.

The final documentary requirements depend on the applicable import rules and importer-registration conditions.

Regulatory duty on commercial used vehicles

Under SRO 1065(I)/2026, a 30% commercial-import-specific regulatory duty applies to qualifying used vehicles under PCT headings 8702, 8703, 8704 and 8711.

This duty is additional to any regulatory duty applicable under SRO 1064(I)/2026.

Customs duty, additional customs duty, sales tax, income tax and other applicable levies are calculated separately according to the vehicle and its customs assessment.

How to import a used vehicle commercially

1. Step 1: Importer verification. Review NTN, PSW registration, business activity, importer eligibility and applicable workshop arrangements.
2. Step 2: Vehicle verification. Confirm the vehicle’s model, manufacturing year, engine capacity, classification, inspection eligibility and estimated customs valuation.
3. Step 3: Banking documentation. Arrange the appropriate import financial instrument and purchase documents.
4. Step 4: Pre-shipment compliance. Confirm applicable inspection, environmental, safety and certification requirements before shipment.
5. Step 5: Shipping to Pakistan. Arrange shipment and prepare the commercial invoice, Bill of Lading and supporting documentation.
6. Step 6: Customs clearance. Complete the applicable declaration, assessment, examination, duty payment and release procedures.
7. Step 7: Delivery. Arrange delivery after customs release and completion of port formalities.

Calculate your vehicle import duty

Use the Edge of Wheels Vehicle Import Duty Calculator for an estimated calculation.

Final duty and taxes are subject to Pakistan Customs assessment and applicable notifications.

Frequently asked questions

Regulatory references

• Import Policy Order, 2022
• SRO 1895(I)/2025 (Ministry of Commerce)
• Ministry of Commerce Office Memorandum dated 30 October 2026 (reported; not officially published)
• SRO 1065(I)/2026 (FBR)
• SRO 1064(I)/2026 (FBR) — see FBR active customs SROs
• Applicable EDB registration and inspection requirements

Last reviewed: 3 November 2026. This guide is general information. Actual eligibility and customs assessment are governed by the applicable regulations and competent authorities.

Related guides: Vehicle Import Rules (Gift and Transfer of Residence), Import a Car from Japan and Customs Clearing Agent Karachi.