Import Procedure in Pakistan
1. Company Registration
Register your business with the Securities and Exchange Commission of Pakistan (SECP).

Obtain a National Tax Number (NTN) and Sales Tax Registration Number (STRN) from the FBR.

2. Import License (if required)
Generally, Pakistan allows free import of goods except for restricted/prohibited items.

For certain goods, you may need an import license or permission from the relevant ministry (e.g., Ministry of Commerce, DRAP for pharmaceuticals, etc.).

3. Opening a Letter of Credit (L/C)
Required for most commercial imports.

Opened through a local bank under SBP regulations.

4. Documentation
Prepare the following documents:

Commercial Invoice

Bill of Lading / Airway Bill

Packing List

Certificate of Origin

Import License (if applicable)

Insurance Certificate

Letter of Credit / Bank Contract

5. Arrival of Goods
Goods arrive at port (Karachi Port, Port Qasim, Lahore Dry Port, etc.)

6. Customs Clearance
File Goods Declaration (GD) electronically via WeBOC system.

Pay duties, taxes (Customs Duty, Sales Tax, Income Tax, etc.)

Customs inspects and clears goods.

7. Delivery
After clearance, goods are released and delivered to the importer.

Export Procedure in Pakistan
1. Company Registration
As with import, register with SECP and FBR (NTN, STRN).

Also register with Trade Development Authority of Pakistan (TDAP).

2. Export Order & Contract
Get an export order.

Draft a contract including terms of payment, delivery, and documentation.

3. Pre-Shipment Requirements
Get relevant certifications (e.g., PSQCA, Plant Quarantine, Halal Certificate, etc.) depending on product.

May require inspection or testing depending on destination country.

4. Documentation
Prepare:

Commercial Invoice

Packing List

Bill of Lading / Airway Bill

Certificate of Origin

Form-E (from authorized bank under SBP rules)

Inspection Certificate (if needed)

5. Customs Clearance
File Export GD via WeBOC.

Submit documents to customs.

Pay any applicable export duties (very rare in Pakistan).

6. Shipment
Goods are loaded and shipped via sea, air, or land routes.

7. Realization of Export Proceeds
Exporter receives payment through banking channel (as per L/C or other agreed terms).

Must report receipt to the bank within time specified by SBP.