Pakistan Customs have introduced "De minimis Rules for Imported Goods" on 22-10-2020 within the scope of section 19C of the Customs Act, 1969. The Rules are aimed at exempting the goods imported by the public at large either by post or through air courier from the payment of customs duty and taxes, provided the value of such goods does not exceed five thousand rupees. Accordingly, vide Rule 782(a), the term “de minimis value” means the value of goods upto five thousand rupees in terms of section 19C ibid, while “postal goods” means goods cleared in terms of the provisions of the "Landing and Clearing of Parcels Rules" (Chapter XVI of the Customs Rules, 2001), and “courier goods” means air cargo cleared by couriers.
For the purpose of application of the provisions of "De minimis Rules for Imported Goods", the value mentioned on the label of the postal good or the courier receipt is to be considered as the declared value. For conversion of invoice value into Pak Rupees, the postal or courier authorities shall take the official exchange rate of the previous day. The postal or courier authorities will further be required to submit a separate list of the goods along with invoices and other documents, if any, to show that the declared value is upto five thousand rupees within the scope of Rule 366 ibid.
The Customs authorities will scrutinize the list and shall have the right to examine or detain any goods to verify the declared value or compliance to the requirements of any other law applicable thereon.