Pakistan does not apply one import-duty rate to all textile fabrics. The applicable customs duty is determined by the product’s eight-digit Pakistan Customs Tariff (PCT) code and may also be affected by its origin, an available preferential trade agreement, end use, an exemption or concession, and current fiscal-year notifications.
Fabric classification commonly depends on:
- fiber type and percentage composition;
- woven, knitted, nonwoven, coated, laminated, or otherwise processed construction;
- filament or staple-fiber content;
- fabric weight in grams per square meter;
- whether the fabric is unbleached, bleached, dyed, yarn-dyed, or printed;
- special characteristics such as pile, stretch, impregnation, coating, or lamination; and
- country of origin and whether the shipment satisfies preferential rules of origin.
The customs-duty percentage is only one part of landed tax. An importer may also need to account for additional customs duty, regulatory duty, sales tax, income tax collected at import, valuation rules, port charges, and clearing costs. The exact treatment should therefore be confirmed against the live PCT line and current notifications before the purchase order and again before shipment.
Important: The rate bands below explain the tariff structure and retain useful context from the original 2022 article. They are not a customs assessment or a quotation of the total tax payable on a specific shipment.
How Pakistan Classifies Imported Fabrics
Pakistan Customs uses eight-digit PCT codes based on the Harmonized System. The first two digits identify the chapter; the following digits narrow the material and product description. The Federal Board of Revenue’s tariff search explains this eight-digit structure.
Textile materials and fabrics are mainly found in Section XI of the tariff. Frequently relevant chapters include:
| PCT chapter | Main product scope | Examples of classification factors |
|---|---|---|
| 50 | Silk | silk content, waste silk, yarn or woven fabric |
| 51 | Wool and fine or coarse animal hair | fiber type, carded/combed form, yarn or woven fabric |
| 52 | Cotton | cotton percentage, fabric weight, weave and finish |
| 54 | Man-made filaments | nylon/polyamide, polyester or artificial filament; finish and composition |
| 55 | Man-made staple fibers | fiber percentage, blend, weight, construction and finish |
| 58 | Special woven fabrics | pile, chenille, terry, gauze, lace, embroidery and narrow woven fabric |
| 59 | Impregnated, coated, covered or laminated textile fabrics | coating material, visibility, end use and technical construction |
| 60 | Knitted or crocheted fabrics | width, elastomeric content, pile and knit construction |
A commercial name such as “polyester stretch,” “nylon Oxford,” or “water-resistant jacket fabric” is not enough to determine the PCT code. A broker may need a technical data sheet, fiber breakdown, GSM, construction, finish description, photos, and a physical sample.
For buyers comparing stretch constructions, FabricsTrades’ four-way stretch fabric manufacturing guide explains how yarn selection, weaving or knitting, dyeing, heat setting, and finishing affect the final specification. Relevant sourcing options can also be reviewed in the four-way stretch fabric product category.
Fabric Tariff Duty by Material
Silk Fabric Tariffs
Chapter 50 covers silk, silk waste, silk yarn, and woven silk fabrics. The original article reported a broad 5% to 15% customs-duty range for selected silk products and noted that some raw or intermediate lines could carry a zero rate.
That summary should not be applied to a shipment without checking the exact PCT code. A woven fabric containing at least 85% silk by weight can fall under a different line from a lower-silk blend, silk waste, or yarn. The current rate and any additional levies must be checked in the tariff in force on the goods-declaration date.
Cotton Fabric Tariffs
Chapter 52 distinguishes raw cotton, cotton waste, yarn, and woven fabrics. The original article correctly highlighted an important structural difference: raw cotton that is neither carded nor combed can be treated differently from processed cotton fabric.
For woven cotton, classification can change according to:
- whether the fabric contains at least 85% cotton;
- whether it is mixed mainly or solely with man-made fibers;
- whether it weighs not more than or more than 200 g/m²;
- whether it is unbleached, bleached, dyed, made from different-colored yarns, or printed; and
- the weave, including plain weave, twill, or denim.
The original 2022 article cited selected rates from 5% to 25% across cotton waste, yarn, and woven fabric lines. Because that range combines materially different products and an older tariff year, it should now be treated only as historical orientation. Importers should classify the fabric first and then confirm the current duty line.
Wool and Animal-Hair Fabric Tariffs
Chapter 51 covers wool, fine or coarse animal hair, related yarns, and woven fabrics. The original article gave an indicative 0% to 15% range for selected products.
The specific treatment depends on whether the goods are raw fiber, waste, yarn, or fabric; whether wool or a particular animal hair predominates; and the product’s processing and composition. A finished woven wool blend should not be classified using a raw-wool rate.
Nylon Fabric Tariffs
Nylon filament fabrics are generally considered under Chapter 54, while nylon staple-fiber fabrics may fall under Chapter 55. Coated or laminated nylon fabrics can move into Chapter 59, depending on their construction and the legal notes.
The original article summarized selected nylon fabric duties as 10% to 15%. In the FBR’s FY 2025–26 consolidated tariff, representative Chapter 54 woven synthetic-filament lines also showed differences between unbleached or bleached fabric and dyed, yarn-dyed, or printed fabric. This illustrates why finish status must appear on the specification and commercial documents; it does not establish the current payable rate for every nylon fabric.
Buyers sourcing nylon-elastane constructions can review the nylon-spandex fabric category when matching the commercial specification to the information required for classification.
Polyester Fabric Tariffs
Polyester filament fabrics are commonly classified in Chapter 54 and polyester staple-fiber fabrics in Chapter 55. A coated, laminated, knitted, or specialty fabric may fall elsewhere.
The original article reported a 10% to 15% range for selected polyester products. The FY 2025–26 tariff likewise showed representative woven polyester filament lines at different rates according to construction and finish—for example, some unbleached or bleached lines differed from dyed or printed lines. Importers must verify the exact current PCT line rather than applying a generic “polyester fabric duty.”
Useful questions for polyester classification include:
- Is the yarn filament or staple?
- Is the fabric woven or knitted?
- What percentage is polyester, and what are the other fibers?
- Is the filament textured or non-textured?
- Is the fabric unbleached, bleached, dyed, yarn-dyed, or printed?
- Does it have a visible coating, lamination, or other functional layer?
- Is elastane present, and at what percentage?
Relevant materials can be viewed in the polyester fabric category, but the supplier’s product category does not replace customs classification.
Representative Tariff Pattern, Not a Universal Rate Table
The table below preserves the useful high-level ranges in the original article while making their limitations explicit.
| Material group | Range stated in the 2022 article | How to use it now |
|---|---|---|
| Silk products | 5%–15%, with a cited zero-duty exception for one silk-waste yarn line | Historical orientation only; verify Chapter 50 PCT line and current levies |
| Cotton products | 0% for selected raw cotton; 5%–25% across selected processed products | Do not transfer raw-cotton treatment to woven fabrics; confirm Chapter 52 classification |
| Wool and animal-hair products | 0%–15% | Separate raw fiber, yarn and woven fabric; confirm Chapter 51 line |
| Nylon fabrics | 10%–15% | Confirm filament/staple, woven/knitted, finish, coating and current Chapter 54/55/59/60 line |
| Polyester fabrics | 10%–15% | Confirm filament/staple, construction, finish, blend and current PCT line |
These ranges do not include every textile product and do not show the total import tax. They also do not account for preferential origin, exemptions, additional customs duty, regulatory duty, sales tax, income tax at import, or customs valuation.
Customs Duty Is Not the Same as Total Landed Tax
A reliable landed-cost estimate should separate each component rather than multiplying the invoice value by one headline tariff rate.
Customs value
Pakistan Customs may assess duties and taxes on a customs value determined under applicable valuation rules. Freight, insurance, assists, commissions, or an official customs valuation ruling can affect the base. The declared invoice price is therefore not always the final assessment value.
Customs duty
This is the rate attached to the applicable PCT line, subject to any valid concession or preferential treatment.
Additional customs duty and regulatory duty
These are governed by separate notifications and can change independently of the base customs-duty line. For FY 2026–27, the FBR’s budget summary reports reductions across many ACD and RD tariff lines, but a buyer must check whether the shipment’s exact PCT code is included. Current operative notifications are listed by the FBR, including S.R.O. 1063(I)/2026 for additional customs duty and S.R.O. 1064(I)/2026 for regulatory duty.
Sales tax and income tax at import
Sales tax and advance income tax treatment can depend on the importer, product, registration status, end use, schedules, exemptions, and current law. These amounts should be calculated by a Pakistan customs professional using the facts of the transaction.
Port, logistics, and clearance costs
Terminal handling, storage, demurrage, laboratory testing, inspection, customs-agent fees, banking charges, and inland transport are commercial landed-cost items even when they are not customs duties.
Can Fabric Imported from China Receive a Preferential Rate?
Potentially, but Chinese origin alone is not sufficient. A shipment must fall within the relevant concession schedule and satisfy the applicable rules of origin and documentary requirements under the China-Pakistan Free Trade Agreement.
Before assuming a preference, confirm:
- the final eight-digit PCT code in Pakistan;
- whether that code receives a concession under the agreement in force;
- the product-specific rule of origin;
- whether the manufacturing process and originating materials satisfy that rule;
- the required certificate of origin and its issuing procedure;
- direct-consignment or transport requirements; and
- whether the preference changes only customs duty or also affects other import taxes.
If origin evidence is incomplete or the product does not satisfy the applicable rule, Customs may apply the normal tariff treatment.
Import Documentation Buyers Should Prepare
The importer and customs agent should determine the final documentary set. For fabric shipments, the following information commonly supports classification and clearance:
- commercial invoice with a precise fabric description;
- packing list;
- bill of lading or air waybill;
- certificate of origin when required or when claiming preference;
- fiber-composition statement with percentages totaling 100%;
- construction details: woven, knitted, nonwoven, coated, or laminated;
- filament or staple identification;
- GSM, width, weave or knit, and yarn information;
- finish status: unbleached, bleached, dyed, yarn-dyed, or printed;
- coating or lamination chemistry and whether the layer is visible;
- end-use information when legally relevant;
- product photos, technical data sheet, and sample;
- test reports, declarations, licenses, or approvals required for the product or destination; and
- preferential-origin documentation, if a concession is claimed.
Descriptions such as “100% fabric,” “garment material,” or only a trade name create avoidable classification risk. The purchase order, invoice, packing list, origin certificate, and technical sheet should describe the same product consistently.
A Practical Pre-Shipment Duty Check
1. Freeze the technical specification
Confirm composition, construction, GSM, width, finish, coating or lamination, color state, and intended use. Classification should not be attempted from a product nickname alone.
2. Obtain a proposed eight-digit PCT code
Ask the Pakistan importer and its licensed customs agent to review the specification. For a novel or high-value product, consider whether an advance or formal classification route is available.
3. Check the current fiscal-year tariff and notifications
Use the FBR customs tariff page, tariff search, active SROs, and current tax legislation. Do not rely on a screenshot, an old spreadsheet, or the rate used for a previous shipment.
4. Test any preferential-origin claim
Verify the concession schedule, origin rule, certificate, and shipping conditions before pricing the order as preferential.
5. Build a complete landed-cost model
Include customs duty, ACD, RD, sales tax, income tax at import, valuation adjustments, clearance, testing, storage, and inland transport.
6. Align supplier documents
The technical data sheet, invoice description, packing list, and certificate of origin should be consistent. Resolve discrepancies before cargo departure.
7. Reconfirm before the goods declaration
Rates and notifications can change between quotation and import. The importer remains responsible for the declaration and should confirm the treatment at the time of clearance.
Current Regulatory and Market Update
Pakistan’s FY 2026–27 budget continues tariff rationalization under the National Tariff Policy 2025–30. The FBR’s official budget summary states that customs-duty rates were reduced on selected industrial inputs and that ACD and RD rates were reduced or eliminated across numerous tariff lines. These changes are not a blanket textile-fabric exemption: the effect must be checked at the exact PCT-code level and against the operative notifications.
Importers should also review the Ministry of Commerce’s Import Policy Order 2022 together with later amendments. Customs duty, import permission, product restrictions, inspection conditions, and documentation are separate questions; a tariff rate does not by itself confirm that a product is freely importable or that every compliance condition has been met.
For fabrics that will become apparel, footwear, or other products sold outside Pakistan, the destination market can create a second compliance layer. Chemical restrictions, traceability data, retailer restricted-substance lists, labeling, and packaging requirements should be communicated before sampling. Fabrics with water-, oil-, or stain-repellent treatments deserve particular review because PFAS-related requirements vary by jurisdiction and sale date. FabricsTrades’ overview of global textile compliance developments is useful related reading, but buyers should confirm the official rules that apply to their specific finished product and market.
Common Errors That Increase Cost or Delay Clearance
- Using only the fiber name. “Polyester” does not distinguish filament from staple, woven from knitted, or untreated from coated fabric.
- Applying an old rate to a new shipment. Pakistan’s tariff and separate ACD/RD notifications can change by fiscal year.
- Confusing customs duty with total tax. A customs-duty rate does not include every import levy or clearance cost.
- Assuming all Chinese goods receive an FTA rate. Eligibility depends on the tariff line, concession schedule, origin rule, and documents.
- Ignoring finish and color state. Unbleached, bleached, dyed, yarn-dyed, and printed fabrics can have different PCT lines or rates.
- Using inconsistent documents. Conflicting composition, GSM, or descriptions can trigger queries, testing, or reassessment.
- Treating supplier classification as final. The exporter can provide technical information, but the Pakistan importer is responsible for the declaration.
- Leaving compliance until after sampling. Destination-market chemical and documentation requirements can change the fabric finish, testing plan, and cost.
Frequently Asked Questions
What is the import duty on fabric in Pakistan?
There is no single rate. The duty depends on the eight-digit PCT code, which reflects fiber composition, construction, weight, finish, and other product characteristics. Origin, concessions, exemptions, and current notifications may also change the result.
Are cotton fabrics duty-free in Pakistan?
Do not assume so. Some raw cotton lines have historically received different treatment from processed cotton products, but woven cotton fabrics are separately classified under Chapter 52. Confirm the exact current PCT code and all applicable levies.
What is the duty on polyester or nylon fabric?
The original article cited selected 10%–15% customs-duty bands, and the FY 2025–26 tariff showed similar differences on representative woven synthetic-filament lines. Those figures are not a universal or current landed-tax rate. Confirm whether the goods are filament or staple, woven or knitted, finished or coated, and then check the current PCT line and notifications.
Does the China-Pakistan FTA eliminate fabric duty?
Not automatically. The product must be covered by the applicable concession schedule and satisfy the rule of origin, certificate, and shipping requirements. Other import taxes may remain even when customs duty is reduced.
Which HS code should be used for stretch fabric?
“Stretch fabric” is not one HS or PCT code. Classification depends on the base fiber, elastomeric content, woven or knitted construction, width, weight, finish, and any coating or lamination. Provide the customs agent with a complete specification and sample where needed.
Where can importers verify the current rate?
Use the FBR customs tariff page, tariff search, duty calculator, and operative SROs, then have the Pakistan importer or customs agent confirm the assessment for the shipment. The FBR duty calculator can support checking, but its output still depends on correct classification and transaction data.
Takeaway for Fabric Buyers and Suppliers
Pakistan remains an important textile-manufacturing market that imports selected fibers, yarns, fabrics, and technical materials to support production. The commercial opportunity is real, but a reliable quotation requires more than a broad material label and an old tariff percentage.
Before shipment, freeze the fabric specification, agree a proposed PCT code with the Pakistan importer, verify the current tariff and ACD/RD notifications, test any preferential-origin claim, and calculate the full landed cost. FabricsTrades can support fabric selection, development, sampling, specification alignment, and preparation of supplier-side technical documents; final customs classification and import declarations should be confirmed by the importer and its qualified Pakistan customs professional.
