The Pakistan Customs Authority is responsible for enforcing customs laws and regulations in the country. It operates under the Federal Board of Revenue (FBR), which is a part of the Ministry of Finance. Customs duties are levied on imported goods entering Pakistan. The rates of duties vary depending on the nature of the goods, their classification, and any applicable trade agreements or exemptions. Additionally, other taxes such as sales tax, income tax, and federal excise duty may also apply to imported goods. Importers and exporters are required to comply with specific procedures for the clearance of goods. This includes filing relevant documentation, such as the Import General Manifest (IGM) or Export General Manifest (EGM), providing accurate information about the goods, and paying any applicable customs duties and taxes.

The decline peaked in 2002, and the government set four tariff groups, including 5, 10, 20, and 25 percent, for various goods. This rate is even lower than the WTO tariffs, and the average tariff is now close to 2.15 percent, a significant reduction from 1994 (56 percent). The tariff is 25% for most consumer goods, 10% for intermediate goods, and 5% for raw materials, and no goods are subject to customs for export from Pakistan. Restrictions on exports and imports in Pakistan are as follows:

• The federal government is allowed to restrict or prohibit the entry and exit of goods or to impose new regulations on them, following laws passed and in exceptional circumstances.
• The federal government may, by printing a notice in an official journal or newspaper, subject to certain conditions and restrictions, which it deems necessary, on each of the imported or exported goods, as set out in the tariff tables, to a maximum of the value decided. To impose duties to regulate that product.
• No goods are allowed to be exported or imported without a license issued by the official authorities and following legal procedures.

Pakistan Customs has measures in place to protect intellectual property rights. They collaborate with rights holders to enforce trademarks, copyrights, and patents, seizing counterfeit goods and infringing products at ports and borders. Pakistan has implemented various measures to facilitate trade and streamline customs procedures. This includes the adoption of electronic customs systems, such as the Pakistan Customs' Web-Based One Customs (WeBOC) system, to automate processes, reduce paperwork, and enhance efficiency. There are no restrictions on exports to Pakistan and only exporters must register with the Pakistan Export Promotion Office and obtain an export registration number.

The customs value of imported goods is determined based on the transaction value (the price actually paid or payable for the goods), adjusted as per customs valuation methods prescribed by the World Trade Organization (WTO) and Pakistan Customs laws. Pakistan customs laws prohibit the import or export of certain goods for reasons such as national security, public health, or environmental concerns. Additionally, specific goods may be subject to restrictions, requiring permits or licenses for import or export. Customs declarations are required for both import and export shipments. Goods may be subject to inspection by customs authorities to verify the accuracy of information provided, determine the customs value, and ensure compliance with regulations.