(A) Duty Free Personal Allowance:

(a) Personal allowances as defined in sub-clause (d) of rule 5 in sub-chapter 1;
(b) a gift allowance to import goods of the value not exceeding three hundred US dollars;
(c) one personal computer or laptop computer along with printers, monitors, key boards, mouse and cables thereof;
(d) one mobile phone and one watch;
(e) one tape recorder or radio;
(f) games or sporting requisites in actual use;
(g) foodstuffs including confectionary and non-spirituous beverages of value not exceeding five US dollars; and
(h) goods (tabarrakat) of the value not exceeding one hundred US dollars.
(B) Dutiable Personal Allowance:

Goods of personal, professional or household effect, whether used or not, acquired abroad shall be allowed on payment of customs-duty and other taxes if not admissible under duty free allowance:

Provided that the above concessions shall be admissible once in six months.

13. Temporary import.- (1) An officer of Customs not below the rank of Superintendent may allow temporary release of any personal and professional tools, equipments, computers, cameras, video camera fitted with VCR or a video camera and VCR without payment of customs-duties by making an endorsement to that effect of serial number, or other identifications on the passport of foreigners or against a bank guarantee for export within thirty days or return of the tourist whichever is earlier.

(2) The items released under sub-rule (1) shall not be sold in Pakistan and the tourist shall take such items out of Pakistan with him personally or may export the same on or before his departure from Pakistan.