Import Export License in Pakistan 2026: Step-by-Step Guide

Introduction

Most people searching “import export licence in Pakistan” expect one certificate that lets them trade. That is not how it works. You complete a short chain of registrations: your tax identity with FBR, a subscription to Pakistan Single Window (PSW), and registration as a trader with Pakistan Customs. Some products also need permission from a specific regulator.

Getting the order wrong costs time. A trader with an inactive tax profile or an unreachable FBR email address can get stuck at the first screen of PSW. Someone importing a regulated product can finish every registration and still be unable to clear goods without a product permit.

This guide explains each step in plain language, with the documents you need, the costs we could verify, and the mistakes to avoid. Every rule and fee here was checked against an official source on 10 October 2026. Rules change by notification, so confirm time-sensitive items before you act.

Quick Answer

Pakistan does not issue one general import export licence. To trade legally, you obtain an NTN, subscribe to Pakistan Single Window (PSW) for Rs 500, complete biometric verification, and register as a trader with Customs. Restricted goods need extra permits from the relevant regulator.

Key points:

• Registration is not the same as permission. Trader registration lets you file declarations. A product permit allows specific goods to move.
• PSW is the main entry point. The PSW subscription fee is Rs 500, and the User ID stays valid for two years.
• Most goods are freely importable and exportable. Banned and conditional lists exist in the Import Policy Order and Export Policy Order.
• Banking rules apply to exporters. Export proceeds must be repatriated within SBP’s prescribed period.
• Check your product first. HS code and regulatory status decide what else you need.

What Does “Import Export Licence” Mean in Pakistan?

Registration, licence and permit are three different things

People use “licence” for three separate requirements:

Pakistan’s notification to the WTO states that it does not maintain an import licensing system and that no licences are required for importable items. It lists a few specific Ministry of Commerce authorisations, such as arms and ammunition, goods imported by foreign air companies, and goods imported by foreign construction firms. That notification refers to older policy documents, so treat it as background and rely on the current policy orders for specifics.

The legal framework

Imports and exports are governed by the Ministry of Commerce through the Import Policy Order and Export Policy Order, issued under the Imports and Exports (Control) Act, 1950. The Import Policy Order, 2022 and Export Policy Order, 2022 were notified on 22 April 2022 (SRO 545(I)/2022 and SRO 544(I)/2022). Both are published on the TDAP trade policy page.

These orders are amended through SROs rather than replaced. One example is SRO 1207(I)/2026, which amended the Import Policy Order 2022 on 29 July, according to Geo News. Always read the base order together with its latest amendments.

Why Import Export License Is Important

Pakistan has no single import export licence. The registrations that stand in for one, namely your tax identity, a PSW subscription and Customs trader registration, matter because they decide whether you can trade legally at all. PSW describes subscription as the first step that authorises access to cross-border trade services, and trader registration is what lets you file declarations for clearing goods. A clean tax profile starts with NTN registration, and staying compliant afterwards is covered in our guide to business tax compliance. Being a documented, active filer also has practical benefits. Registration also protects you from avoidable trouble. PSW says false or misleading information at subscription can lead to legal action. Banks carry out their own due diligence on traders, and SBP requires authorised dealers to report overdue export bills. If your goods are regulated, a product permit adds a second layer of approval on top of registration, so skipping either step can stop a shipment. Getting registered correctly also helps you plan costs, since a registered trader can estimate duties and taxes in advance using our customs duty calculator. If you are still setting up your business, start with our step-by-step business registration guide.

Who Can Register as an Importer or Exporter?

FBR’s customs registration categories show who is eligible. Under the trader category, FBR lists commercial users (manufacturer, manufacturer-cum-exporter, commercial importer, commercial exporter) and non-commercial users. Other categories include trusts and non-profit organisations, embassies, government departments and courier services. See FBR’s Register for Customs page.

So an individual can register, but you must choose the right user type. PSW’s trader form asks you to pick Commercial or Non-Commercial.

Choosing your business structure

Your structure affects your paperwork and your liability:

For companies, PSW asks for the SECP registration number or CUIN. It then pulls director details from FBR’s database, and one director completes the subscription actions.

Read these guides before you decide:

• How to register a sole proprietorship in Pakistan
• Sole proprietor vs company
• Partnership vs company
• Private limited company registration

Foreign nationals can also subscribe. PSW’s manual has a separate route that verifies a bank account (IBAN) when all business members are foreign nationals. If you have foreign directors, see our guide on registering a company with foreign directors.

Requirements and Documents Checklist

What you need before subscribing to PSW

PSW’s own manual sets these prerequisites:

• An NTN or FTN that FBR holds on record. The subscription form pulls your details from FBR.
• An active email address registered with FBR. OTPs and login credentials go there.
• A mobile number registered against your own CNIC. PSW checks it against the mobile number portability database. The manual states that numbers registered in a company’s name cannot be used.
• Your CNIC and a visit to a NADRA e-Sahulat centre for biometric verification.

If you cannot access the email on your NTN record, PSW says you must update it with FBR first. Our guides on IRIS registration and recovering a forgotten IRIS password cover that situation.

If you do not yet have an NTN, start here:

• NTN registration step by step
• Documents required for NTN registration
• NTN verification online

The older paper checklist on FBR’s website

FBR’s customs page still lists 19 documents for registration as a trader through the older WeBOC route. They include:

• original CNIC and NADRA verification
• NTN certificate
• sales tax registration certificate or IRIS-14(I)
• IRIS-181
• the voluntarily filed return
• an Active Taxpayers List check
• a chamber of commerce certificate (the page names Karachi Chamber of Commerce)
• a bank account certificate and six months’ bank statement showing a last balance of Rs 300,000
• office utility bills or a rent agreement
• an undertaking on Rs 100 stamp paper
• a Rs 500 receipt
• partnership deed or MoA/forms for AOPs and companies

PSW, by contrast, says subscribers no longer submit paper documents for customs registration. The manual says the old process required 22 paper documents.

We recommend treating FBR’s list as a readiness checklist, not a submission list. A clean tax profile helps in either case. Check your status with our guides on the Active Taxpayers List and late filer vs non-filer vs active filer. If your Collectorate asks for a chamber certificate, see our guides to the Islamabad chamber and the Lahore chamber.

Is sales tax registration required?

FBR’s trader checklist asks for a sales tax registration certificate or IRIS-14(I), and PSW fetches your STRN from FBR’s record during validation. So expect to need sales tax registration as a commercial trader. Whether it is legally compulsory for your situation depends on your activity, so confirm it before you apply. Our guides explain the sales tax registration process and FBR sales tax registration.

Step-by-Step: PSW Subscription

The steps below follow PSW’s official subscription page and user manual.

1. Open psw.gov.pk and click Subscribe. Accept the terms and conditions.
2. Select your entity type (NTN holder or FTN holder). Enter the first seven digits of your NTN and click Validate. The system fetches your STRN, business name, address and email from FBR.
3. Enter your CNIC and mobile number. Type the mobile number without the leading zero, then generate the voucher. You receive a Payment Slip ID (PSID) and an Application ID.
4. Pay Rs 500 using the PSID. You can pay at a bank counter, ATM, internet banking or mobile banking. The PSID expires in two days.
5. Verify the OTP. A code goes to both your mobile number and your FBR-registered email.
6. Complete biometric verification. Visit a NADRA e-Sahulat centre with your CNIC, Application ID and mobile number.
7. Create your password. An email arrives with your User ID and a password link. The password needs at least eight characters, including a capital letter, a number and a special character.

If you leave the process midway, you can resume with your Application ID.

Problems and fixes

Validity and renewal

The User ID is valid for two years. PSW says it must be renewed like a new subscription, including the fee and biometric verification. Changing details later, such as syncing your profile with FBR, may carry a Rs 500 fee, according to the manual’s profile-management section.

Register as a Trader with Customs

Subscription gets you into PSW. Registration with Customs authorises you to trade. PSW describes the second step as role association: after subscribing, you register your profile with the Customs Management System as a trader or customs agent.

1. Log in with your User ID and open the Registration dashboard.
2. Click Trader.
3. Select your business name, address, city and user sub-type (Commercial or Non-Commercial).
4. Upload the required documents. If your business has multiple directors or partners, include an authority letter.
5. Submit. The dashboard then shows your trading options.

You do not need a separate WeBOC User ID. Per PSW’s FAQ, a subscriber can use WeBOC functionality after role association.

PSW vs WeBOC: What Is the Difference?

PSW’s own comparison page describes WeBOC as the Customs-focused clearance system. PSW is the wider platform that connects banks, regulators and Customs.

Key points from PSW’s FAQ:

• PSW does not replace WeBOC. WeBOC remains the core Customs system, and PSW integrates with it.
• If any regulatory requirement applies to your goods, you must file through PSW’s Single Declaration. If none applies, you can choose either interface.
• Traders can authorise customs agents through PSW.

Key Comparisons for New Traders

NTN vs STRN

In practice you need the NTN first. Sales tax registration depends on your activity, so confirm it before applying. For the details, read our guides on NTN registration, sales tax registration and what sales tax is. Registered persons also have return obligations, covered in our guide to monthly vs quarterly sales tax filing.

Importer vs Customs Agent vs Freight Forwarder

PSW’s manual states that FTN holders cannot be registered as customs agents. It also makes the subscriber responsible for everything done under their User ID.

Commercial Exporter vs Manufacturer-Exporter

FBR lists these as separate customs registration categories, alongside commercial importers.

If you plan to re-export imported goods, check the Export Policy Order’s conditions on re-export first. Exporting purchased goods is not always as simple as exporting goods you make.

Product-Specific Permits: The Step Most Beginners Miss

Imports

The Import Policy Order, 2022 allows imports from all sources unless an item is banned, prohibited or restricted. It contains banned lists (Appendix A), quality-standard requirements (for example Appendix N for PSQCA-regulated goods) and dedicated parts for live animals, plants, narcotics and medical devices.

Exports

Under the Export Policy Order, export of all goods is allowed except items in Schedule I. Goods in Schedule II are exportable only on the stated conditions.

Separately, Pakistan updated its national export control lists, notified through an SRO dated 13 October 2025. Arab News reported in January 2026 that exporters need government licences for listed dual-use items linked to nuclear, biological and missile technologies. This affects few small traders, but it shows why you check your product first.

How to check whether your product needs a permit

1. Find your HS code. Use the Customs tariff resources and PSW’s Tariff & SROs utility.
2. Check the policy orders. Look for your item in the Import Policy Order appendices or Export Policy Order schedules, plus current amending SROs.
3. Check the regulator list. PSW integrates agencies including DRAP, PSQCA, the Animal Quarantine Department, the Department of Plant Protection, the Ministry of Narcotics Control, the Marine Fisheries Department, the Pakistan Tobacco Board and TDAP.
4. Apply through PSW. PSW’s FAQ says licences, permits and certificates are applied for through the PSW system.

HS Codes, Duties and Taxes

Your HS code decides your duty rate, your regulatory requirements and your declaration. A wrong classification can mean a wrong duty calculation and delays at clearance.

PSW provides a Duty Calculator and a Tariff & SROs utility, and FBR publishes the Customs Tariff. For a first estimate you can use our customs duty calculator and sales tax calculator. Rates change through budgets and SROs, so we deliberately do not quote rates in this guide.

Import and Export Documents Checklist

Which documents you need depends on your goods, destination, payment terms and regulators. PSW’s export declaration asks you to upload files by document type, and some regulators ask for more. Treat the list below as a starting checklist.

Certificate of origin through PSW

TDAP’s guide explains the electronic route. Log in to PSW, open the LPCO box, choose Electronic Certificate of Origin, complete the application, pay the processing fee via PSID, and submit. TDAP then approves it, and it returns online with an electronic signature and QR code. Choosing the correct origin criterion matters, because TDAP’s guide says it is crucial for approval. See TDAP’s E-CO guide.

What happened to Form E?

The old electronic forms (EIF and EFE) have been eliminated under PSW. SBP’s EPD Circular Letter 3 of 2025 says the export undertaking or declaration “were earlier part of” the manual E-Form or electronic Form-E. Exporters now file it in PSW through their bank at the start of the transaction. See the SBP circular.

Keep your records organised

Good records protect you in audits and make renewals easier. Our guides on small business accounting and digital accounting services show how to set this up. If you export under your own brand, consider trademark registration as well. Our article on why trademark registration matters explains the case.

How to File an Import or Export Declaration

Once you are registered, goods are declared through PSW’s Single Declaration (SD) or through WeBOC. Remember PSW’s rule: if any regulatory requirement applies to your goods, the PSW Single Declaration is mandatory. Otherwise you can choose either system.

Before you file an export declaration

PSW’s export declaration page lists three requirements:

• You or your customs agent are registered with PSW.
• You have an active bank account with an Authorised Dealer.
• Your bank profile is associated with your business profile in PSW.

Export declaration: the PSW steps

1. Log in and open the declaration. Go to Single Declaration, hover over Export, and choose Create Declaration.
2. Enter consignment information. Your NTN is fetched automatically. Select the Collectorate and complete the required fields.
3. Add packages. Enter the number and type of packages, then save and proceed.
4. Add financial instruments. Select the instrument details and the delivery term. Letter of credit, contract/collection and advance payment are the instruments PSW lists.
5. Add commodities. Enter the commodity details for each item.
6. Upload documents. Choose each document type and attach the file.
7. Review and validate. Check everything, go back to correct anything, then validate and proceed.

PSW notes that settlement of the financial instrument is done by the bank after clearance of goods. No financial instrument is required for open-account import or export.

Import declaration

PSW’s import page describes the same pattern. Log in, open Single Declaration, hover over Import, create the declaration and save it. Then add the financial instrument number where one applies, and validate. PSW also provides a cancellation option for filed declarations. See PSW’s import declaration page and user manual for each screen.

Duties and taxes

Duty and sales tax depend on your HS code, value and current notifications. Imports can also attract income-tax withholding, depending on your goods and filer status. PSW offers a View Duty/Taxes Amount utility. For planning, use our customs duty calculator, sales tax calculator and withholding tax calculator. See also our FBR withholding tax rate chart.

What happens during clearance

PSW says it validates declarations in real time, routes them automatically to the regulators involved, and logs every step so you can see its status. It also says pre-arrival filing is possible. We could not verify one fixed clearance timeline. Examination and release depend on your Collectorate, risk profiling and the regulators involved, as PSW itself says.

Do You Need a Customs Agent?

PSW describes the trader and the customs agent as alternative filers of declarations. So registration does not oblige you to hire an agent. Many businesses still use one for complex goods, permits or first shipments.

How agent registration works

• The agent registers separately in PSW and enters a licence number, which the system validates.
• If the business has multiple directors or partners, an authority letter is required.
• Physical verification applies if the agent cannot complete biometrics.

How a trader authorises an agent

PSW confirms that traders can authorise customs agents on the platform. Use that facility rather than sharing your login. PSW’s terms say subscribers must not allow third parties to use their password, and the subscriber is responsible for all activity under their User ID.

Before you hire an agent

• Confirm the agent’s licence number.
• Agree in writing who pays duties, demurrage and permit fees.
• Ask which regulators your goods will touch.
• Keep your own copies of declarations and documents.

To decide whether professional support is worth it, read what a business consultant does and why to hire one.

Banking and Foreign Exchange Rules

For exporters

SBP’s FE Circular 1 of 2022 set the maximum period for realising export proceeds at 120 days from shipment. For shipments on DP, CAD or sight terms, the standard period is 45 days, with possible bank-approved extensions up to 120 days. This was the circular’s position when we checked. Confirm the current figure with your authorised dealer and SBP’s FE Manual (Chapter 12) before each contract.

Open a business bank account early. Banks also run their own due diligence on traders.

For importers

PSW is designed to eliminate separate EIF and EFE filings through electronic data exchange between Customs and banks. Whether your transaction needs a particular payment instrument depends on your goods and bank. Check SBP’s FE Manual (Chapter 13) and speak to your bank before placing orders.

Industry-Specific Guidance

These are starting points based on the regulators PSW has integrated. They are not a complete list, so always check your HS code against the current policy orders.

Textiles, sports goods, surgical instruments

We found no dedicated regulator module for these in PSW. Your focus is usually on a correct HS code, imported inputs under the Export Facilitation Scheme (see Block F), buyer-required certificates, a certificate of origin if requested, and timely collection of export proceeds. If your product could be classed as a medical device, check whether DRAP rules apply before shipping.

E-commerce and small parcels

FBR lists courier services as a separate customs registration category. Ask your courier how it files declarations. We could not verify a separate small-parcel export regime, so check with the courier and your Collectorate. Our guide to e-commerce tax in Pakistan covers the tax side.

Software and IT services are different

This guide covers goods. If you export software or digital services, a different framework applies. See our guides on PSEB registration and tax consultants for software houses.

Export Support Schemes

TDAP and the Ministry of Commerce

The Ministry of Commerce’s EXIM Wing develops and revises the Import and Export Policy Orders. TDAP publishes them, issues electronic certificates of origin through PSW, and is an integrated agency on the platform. PSW also lists initiatives such as SMElevate (export readiness) and a women entrepreneurship programme. It also hosts Tradeverse, a trade information portal. Check each programme’s current eligibility directly.

Export Facilitation Scheme (EFS)

The Export Facilitation Scheme 2021 was notified through SRO 957(I)/2021 and took effect on 14 August 2021. According to FBR’s press release, it covers manufacturers-cum-exporters, commercial exporters, indirect exporters, common export houses, vendors and international toll manufacturers. Inputs are authorised by the Collector of Customs and the Director General Input Output Organization.

FBR’s export facilitation schemes page hosts the current rules, which were updated on 17 June 2026. Read the current text before relying on any 2021 summary, because details such as eligibility and limits may have changed.

Duty drawback

Duty drawback is governed by FBR notifications and a separate online claims system. FBR’s 2021 release said the scheme aimed to remove the need for sales tax refunds and duty drawback for scheme users. Check FBR’s duty drawback page for your goods and current rates. We did not verify any rate and so do not quote one.

Finding buyers

We could not verify a specific official buyer-matching programme. Start with TDAP’s services, your local chamber, and the buyer’s own import requirements. Then plan your payment terms with your bank before you ship.

Tax planning for exporters

Export income and compliance obligations interact with your tax position. See our guides on tax planning strategies for businesses and corporate tax in Pakistan.

What Does It Cost?

We could verify only one fixed government charge. Everything else depends on your structure, goods and provider.

Keep government fees separate from consultant fees. A consultant’s fee is a service charge. It is not part of the government fee.

How Long Does It Take?

PSW does not publish one end-to-end timeline. It states that obtaining a User ID has been reduced from days to a few minutes after payment and verification. Real timing depends on your FBR data, your NADRA visit, the physical-verification route if you need it, and any product permit approvals. Plan your first shipment around the slowest of those, not around PSW alone.

Common Mistakes to Avoid

• Treating registration as permission. Registration does not authorise restricted goods.
• Skipping the product check. Verify the HS code and policy status before you pay a supplier.
• Using stale FBR details. An old email or mobile number blocks OTPs.
• Sharing your PSW password. PSW says subscribers must not allow third parties to access the system with their password. Authorise a customs agent through PSW instead.
• Ignoring taxpayer status. FBR’s checklist asks for an Active Taxpayers List check. If you are inactive, see how to remove ATL inactive status.
• Forgetting ongoing compliance. Registered businesses must keep filing. Use our monthly tax compliance checklist and guide to monthly tax returns.
• Paying withholding tax incorrectly. Review common withholding tax compliance mistakes.

Checklist Before Your First Shipment

1. NTN active, and the FBR email and mobile details are current.
2. Sales tax registration confirmed where applicable.
3. PSW subscription complete and trader role registered.
4. HS code confirmed and policy status checked.
5. Product permit applied for, if required.
6. Business bank account open, and payment terms agreed with your bank.
7. Customs agent authorised through PSW, if you use one.
8. Duty and tax estimate prepared, and record-keeping in place. See our guide to small business accounting.

Latest Developments in 2026

• The Import Policy Order 2022 continues to be amended by SRO, including SRO 1207(I)/2026.
• Pakistan’s export control lists were updated, with reporting in January 2026.
• PSW continues to expand integration with banks and regulators, according to its own comparison page.

Check the Ministry of Commerce and PSW notices before each major order.

Registering from Islamabad, Karachi, Lahore and Other Cities

PSW subscription is the same nationwide. You can complete biometrics at any nearby NADRA e-Sahulat franchise. Where your city matters is trader registration. You select a city, and if you use the physical-verification route, you appear before the AC/DC User ID of the Collectorate that covers that city.

If you need company registration in the capital, see our guide to an SECP registration consultant in Islamabad.

When Professional Help Makes Sense

There are three layers here, and it helps to keep them apart:

• Legal requirements: NTN, PSW subscription, Customs trader registration, and any product permit.
• Recommended practice: an accurate HS code, clean tax status and organised records.
• Optional help: a consultant to prepare your tax profile, company registration and filings.

For the tax and company groundwork, see our tax compliance guide, our FBR registration requirements, and our step-by-step business registration guide.

FAQs

Is an import export licence mandatory in Pakistan?
There is no single general licence. You need tax registration, a PSW subscription and Customs trader registration, plus permits for regulated goods.

What is the first step?
Make sure your NTN is active and your FBR email and mobile details are current. Then subscribe at psw.gov.pk.

What is the PSW subscription fee?
Rs 500, one-time and non-refundable for each subscription, per PSW’s official page.

How long is PSW valid?
The User ID is valid for two years and must then be renewed as a fresh subscription.

Can a sole proprietor register?
Yes. FBR’s checklist does not require a partnership deed or MoA for sole proprietors.

Do I need a company to export?
No. A company needs SECP registration, but a sole proprietorship or AOP can also register as a trader.

Can an individual import goods?
FBR lists non-commercial traders as a category, but you must pick the correct user type. Check which applies to you.

Do exporters need an NTN?
PSW validates your NTN or FTN against FBR records. Its manual also describes a route for non-NTN holders such as foreign nationals.

Do I need a separate WeBOC account after PSW?
No. PSW says you can use WeBOC functionality after role association.

What is the difference between registration and a product permit?
Registration authorises you to file declarations. A permit authorises specific regulated goods.

What if my biometric verification fails?
Use the undertaking link in PSW’s email, then appear before the AC/DC User ID of your Collectorate. You cannot file declarations until that is complete.

How do I find the duty on my product?
Identify the HS code, then use PSW’s Duty Calculator or FBR’s Customs Tariff.

What documents do I need for a first shipment?
Typically a commercial invoice, packing list and bill of lading or airway bill, plus a certificate of origin and any permits your goods need. Requirements vary by goods and regulator.

Who issues the certificate of origin?
TDAP issues electronic certificates of origin through PSW, per its published guide.

Is Form E still required?
The old electronic forms have been eliminated under PSW. Exporters now file an undertaking or declaration in PSW through their bank, per SBP’s 2025 circular.

What is the difference between NTN and STRN?
NTN is your tax identity with FBR and is needed for PSW. STRN is issued on sales tax registration, which depends on your activity.

Can I file declarations myself?
Yes. PSW describes both traders and customs agents as filers, so an agent is not a registration requirement.

Do I need a financial instrument for every shipment?
No. PSW says none is required for open-account imports or exports. Letter of credit, contract/collection and advance payment shipments need one.

What is the Export Facilitation Scheme?
It is an FBR scheme that lets eligible exporters acquire inputs without paying duty and taxes, subject to authorisation. Read the current rules on FBR’s website.

Can a commercial exporter use the scheme?
FBR lists commercial exporters as eligible user categories, but check the current rules for your situation.

Conclusion

Getting an import export licence in Pakistan is really a sequence: tax identity, PSW subscription, Customs trader registration, then product permits where your goods need them. The government cost we could verify is small: Rs 500 for PSW. The real risks are stale FBR details, a missed product restriction and unchecked banking rules.

Start with your NTN and tax profile, confirm your HS code before you buy, and keep your records organised. Re-check fees and policy orders before each major step, since SROs change them.

Need your tax and business registration ready before you subscribe to PSW? Baco Consultants can help with business NTN registration, sales tax registration and private limited company registration. Contact us to discuss your setup.