Special allowances to overseas Pakistanis: 
The following special allowances shall be allowed to overseas Pakistan, namely:

(1) Such overseas Pakistanis who have remitted two thousand and five hundred or more US dollars to Pakistan through the normal banking channels during one year proceeding their date of arrival may avail the duty free allowance of eight hundred US dollars. This facility, however, will be admissible once in a calendar year; and

(2) Such overseas Pakistanis who have remitted ten thousand or more US dollars to Pakistan through normal banking channels during one year preceding their date of arrival may avail the duty free allowance of fifteen hundred US dollars, However, the said facility will be admissible once in a calendar year.

Purchase from duty free shops:
(1) A passenger shall be entitled to purchase from a duty free shop outlet items of bona fide personal fide personal, professional or house hold use, free of customs, duty and other taxes within the following limit, namely:

(a) with stay abroad of less than six months……………US $ 225/-;

(b) with stay abroad of six months or more……………..US$ 450/-; and

(c) overseas Pakistanis according to the entitlement specified in rule 15.

(2) A passenger shall be entitled to purchase from duty free shop outlet goods of personal, professional or household effect, on payment of customs duty and other taxes within limit subject to the condition that the same is paid in Pak currency or in foreign exchange acceptable to the designated bank’s braches.

(3) The purchase of goods from a duty free shop out let shall be permissible within a period of two months from the date of arrival of a passenger.

* The above duty free allowance are also applicable to purchase of compulsory dutiable item, if manufactured locally.