Business Registration & Trade Compliance
Import & Export Business Registration in Pakistan – Complete Process, Departments & Timelines
PK-Legal & Associates assists entrepreneurs, companies and overseas Pakistanis with the legal and registration stages required to establish an import or export business in Pakistan. Depending on the business and commodity, the process can involve the Securities and Exchange Commission of Pakistan (SECP), Federal Board of Revenue (FBR), Pakistan Single Window (PSW), Pakistan Customs, an Authorized Dealer bank, Trade Development Authority of Pakistan (TDAP), and one or more product-specific regulatory authorities.
There is no single universal “import-export licence” that automatically authorizes every business to trade every product. A trader must first establish the correct business and tax identity, complete PSW and Customs access, associate the banking profile, and then satisfy any commodity-specific restrictions, licences, permits, certificates or standards that apply to the actual goods.
This 2026 guide explains the registration sequence step by step, which department handles each stage, documents commonly required, practical timelines, product-specific approvals, import and export declaration procedures, banking requirements and common causes of delay.
PSW & Pakistan Customs
SBP, Banks & TDAP
Import Export Registration in Pakistan at a Glance
For an ordinary business dealing in goods that are not prohibited or specially regulated, the core setup generally follows this sequence:
1. Establish the Business
Choose a sole proprietorship, partnership/AOP, Single Member Company or private limited company and complete the relevant business formation.
2. Complete FBR Registration
Obtain or verify the National Tax Number and business profile, and assess whether Sales Tax registration is required for the proposed activity.
3. Open the Business Bank Account
Complete the bank’s KYC and obtain an account in the legal name used for the trade.
4. Subscribe to Pakistan Single Window
Complete PSW identification, fee payment, OTP verification and NADRA biometric verification.
5. Associate the Customs Trader Role
Register/associate the business with the Customs Management System through PSW.
6. Associate the Bank Profile
Link the business bank account in PSW so the Authorized Dealer can verify the profile and communicate financial instruments electronically.
7. Check Product-Specific Requirements
Use the HS/PCT code and current trade-policy conditions to identify licences, permits, certificates, standards, inspections or testing.
8. File the Single Declaration
For an actual shipment, file the applicable Import or Export Single Declaration and complete Customs and regulator processing.
Identify the Product and HS/PCT Code Before Starting
Before placing an international order or planning an export shipment, identify the actual product under the correct Pakistan Customs Tariff / HS or PCT classification. This classification is central to the entire transaction because it can determine:
Pakistan Single Window’s Trade Information Portal of Pakistan, now presented through Tradeverse, provides commodity-level access to tariffs, regulatory measures, responsible agencies, forms, fees, processing times and procedures. It should be checked before a substantial commercial commitment is made.
Choose the Correct Business Structure
The registration path begins with the legal form of the trader. The appropriate structure depends on ownership, scale, liability, banking expectations, future investment and the proposed trade model.
Sole Proprietorship
A sole proprietor generally operates in the individual’s own legal identity with the appropriate FBR business registration. Separate SECP incorporation is not required merely because the proprietor intends to import or export.
Partnership / AOP
Two or more persons may operate through a partnership or Association of Persons. The file can involve a partnership deed, registration with the relevant Registrar of Firms where applicable, FBR registration, authorization and a business bank account.
Single Member Company
A one-owner incorporated structure with separate corporate personality. It can be useful where limited liability and a formal corporate identity are desired.
Private Limited Company
Often suitable for larger trade, multiple shareholders, corporate customers, foreign participation, financing, investment or a business expected to expand.
If a company structure is appropriate, see our Company Registration in Pakistan guide for the broader incorporation framework.
SECP Company Incorporation for an Import Export Business
Where the trader will operate as a company, incorporation is completed through SECP’s current eZfile framework under the Companies Act, 2017 and Companies Regulations, 2024.
Create the eZfile User Account
Set up the relevant user access and verify the promoters/subscribers who will submit the application.
Reserve / Select the Company Name
Choose a legally acceptable name that does not conflict with SECP restrictions or existing names.
Select the Principal Line of Business
Choose the business activity and prepare the company objects so they properly cover the proposed trading activity.
Provide Shareholder & Director Information
Enter subscriber, director, chief executive, ownership and capital information.
Prepare Constitutional Documents
Complete the Memorandum and Articles of Association and the registered-office particulars.
Pay the SECP Fee & Submit
File the incorporation application electronically and respond to any observation raised by SECP.
Receive the Certificate of Incorporation
On approval, SECP issues the incorporation certificate electronically.
FBR Income Tax / NTN Registration
The trader needs the appropriate FBR tax identity before completing the current PSW subscription process. The exact registration route depends on whether the trader is an individual/sole proprietor, AOP or incorporated company.
The principal business activity should accurately reflect what the enterprise will actually do. Where necessary, the tax profile should be updated before PSW subscription or bank integration is attempted.
For a broader tax-registration overview, see our Tax Registration and Tax Consultancy page.
Sales Tax Registration – Is It Required?
National Tax Number registration and Sales Tax registration are not the same thing. Sales Tax registration should be assessed according to the nature of the business, taxable supplies, import activity and the law applicable to the trader.
Where registration is required, FBR’s current IRIS process can require information and documents including:
Open the Business Bank Account
The business should maintain a bank account corresponding to the legal identity used for international trade. The bank will conduct its own KYC, beneficial-ownership and due-diligence process.
Bank requirements vary. For import/export work, the bank is also an Authorized Dealer for foreign-exchange purposes, so the relationship goes beyond merely opening an account. The trader’s banking profile becomes part of the electronic PSW, Customs and State Bank workflow.
Subscribe to Pakistan Single Window (PSW)
Pakistan Single Window is now the central digital gateway for cross-border trade procedures. PSW subscription is the first step that gives a user access to Customs registration, Single Declaration filing and integrated regulatory services.
Go to PSW and Select “Subscribe”
Read the subscription terms and begin the online application.
Enter Identification Information
Provide the required NTN/CNIC information, SECP number for a company where applicable, mobile number and email.
Generate and Pay the PSID
PSW currently publishes a one-time non-refundable subscription fee of Rs. 500.
Complete OTP Verification
Verify the mobile number and email address. The FBR-associated email must be active for verification and login-related communication.
Complete NADRA Biometric Verification
The subscriber personally visits a NADRA e-Sahulat franchise with the required CNIC/application information.
Create the PSW ID and Password
After successful biometric verification, PSW sends the link used to create login credentials.
Customs Trader Registration and Role Association
PSW subscription alone is not the end of the setup. The business must associate/register the appropriate Customs role in the Customs Management System through PSW.
Select the Trader Role
Use the PSW registration/profile area to begin the Customs role-association process.
Select the Business & Address
Choose the relevant business profile, business address, city and trader subtype.
Provide Authority Information
A company may need an authority letter or corporate authorization for the person operating the account.
Complete Verification Where Required
Most users rely on the electronic/biometric framework. Where physical verification is required, completion before the competent Customs office may be necessary before a Trade Declaration can be filed.
Associate the Business Bank Profile with PSW
After the trader is active on PSW, the relevant bank account is associated through the banking-profile module.
Registration → Banks → Associate New Profile
Select the option to link a banking profile with the trader’s PSW account.
Select the Bank and Enter IBAN
Provide the valid IBAN, email address and mobile number registered with the bank.
Authorized Dealer Verification
The bank verifies the profile through electronic data exchange after completing its KYC and due diligence.
Associate Financial Instruments
For applicable transactions, the bank communicates Letter of Credit, advance payment, contract/collection and other permitted financial-instrument details to PSW electronically.
What Happened to EIF and EFE?
Under the current PSW framework, the historical requirement to obtain separate pre-declaration approval of the Electronic Import Form (EIF) and Electronic Form-E (EFE) has been eliminated. PSW now relies on electronic trader/banking profiles and real-time exchange of financial information among traders, Authorized Dealers, Customs and the State Bank of Pakistan.
Determine Whether a Product-Specific Department Is Involved
After the trader’s core setup is complete, the next question is not simply “Are we registered?” but “What exactly are we importing or exporting?” The HS/PCT code may route the transaction to another government agency for a licence, permit, certificate, release order, inspection or registration.
Department of Plant Protection (DPP)
Relevant to plants, plant products and phytosanitary-controlled goods. Depending on the commodity, requirements can include import permits, phytosanitary certificates, treatment documentation and release orders.
Animal Quarantine Department (AQD)
Relevant to live animals, animal products and quarantine-controlled commodities. Import release, health documents, quarantine and export certificates may be required.
Drug Regulatory Authority of Pakistan (DRAP)
May apply to medicines, pharmaceutical products, therapeutic goods and regulated medical products. Entity/establishment registration and product-specific approval can be separate stages.
Pakistan Standards & Quality Control Authority (PSQCA)
Mandatory standards can trigger document review, conformity assessment, inspection, laboratory testing, release certificates or non-conformity action.
Federal Seed Certification & Registration Department
Regulated seed can require registration/enlistment and import/export processing through the integrated PSW regulatory module.
Marine Fisheries Department
Fish and marine-product trade can require establishment, health, catch or other certificates depending on the product and destination.
Ministry of Narcotics Control
Specified controlled substances, precursors and regulated chemicals can require quota, item registration and import/export permits.
Engineering Development Board (EDB)
Certain engineering, industrial and scheme-based imports can be subject to EDB-related conditions, approvals or reconciliation requirements.
Pakistan Tobacco Board & Other Agencies
Tobacco and many other regulated commodities can involve separate authorities. The correct agency must be identified from the commodity code and current regulatory measure.
Check the Current Import Policy Order and Export Policy Order
Pakistan’s general import/export restrictions operate under the Imports and Exports (Control) Act, 1950 and the current policy orders issued by the Ministry of Commerce.
How an Import Transaction Works After Registration
Once the business is registered, an actual import shipment follows a transaction-specific procedure.
1. Confirm the HS/PCT Code
Check classification, tariff rates, current Import Policy status and the responsible regulator.
2. Obtain Pre-Shipment Approval Where Required
Complete product registration, import permit, LPCO or other regulatory requirement before shipment where the law requires it.
3. Finalize Commercial Terms
Prepare the purchase contract/pro forma invoice and agree quantity, price, Incoterms, shipment, insurance and payment arrangements.
4. Coordinate the Payment Mode with the Bank
The Authorized Dealer reviews the proposed Letter of Credit, advance payment, collection, open-account or other permitted arrangement. Current SBP rules allow Authorized Dealers, subject to due diligence and applicable requirements, to process import advance payment against irrevocable LCs or invoices up to the permitted value without prior SBP approval.
5. Bank Communicates the Financial Instrument
Where an FI is required, the Authorized Dealer transmits it electronically to PSW.
6. File the Import Single Declaration
The importer or authorized Customs agent enters importer, supplier, product, HS/PCT code, value, quantity, origin, shipment, bank and payment information.
7. Regulatory Routing
PSW routes relevant goods to the applicable Other Government Agency where a licence, release order, inspection or certification is required.
8. Customs Assessment / Examination
Pakistan Customs processes the declaration through the applicable risk-management channel, which can involve automated processing, document scrutiny, valuation review or physical examination.
9. Pay Duties and Taxes
Depending on the product, Customs Duty, Sales Tax, Additional Customs Duty, Regulatory Duty, advance Income Tax, Federal Excise Duty or other levies may apply.
10. Release of Goods
Once Customs and any relevant regulator complete the required checks and payable amounts are settled, the consignment can proceed to release.
How an Export Transaction Works After Registration
1. Confirm Export Policy Status
Check whether the commodity is freely exportable, conditionally exportable, quota-controlled or prohibited under the current Export Policy Order and later amendments.
2. Confirm Buyer & Commercial Terms
Prepare the sale contract, purchase order or commercial invoice and agree price, shipment and payment terms.
3. Confirm the Bank / Financial Instrument
Use the PSW-associated bank profile and, where required, associate the applicable Letter of Credit, contract/collection or advance-payment instrument.
4. Submit the Export Undertaking / Declaration
SBP requires exporters of goods to submit the prescribed undertaking/declaration through PSW for receipt of export payments through an Authorized Dealer. This replaced the corresponding declaration previously contained in the manual/Electronic Form-E framework.
5. Obtain Product-Specific Export Certificates
Depending on the goods and destination, this can include phytosanitary, health, quality, regulatory, catch or other certificates.
6. File the Export Single Declaration
The exporter or authorized Customs agent submits the shipment and commodity data through PSW.
7. Customs / OGA Processing
Complete the required Customs and regulator checks and obtain shipment clearance.
8. Ship the Goods
Complete the shipping and transport documentation after regulatory clearance.
9. Realize Export Proceeds
Under the general SBP rule, the full export value should be received on the contractual due date or within 120 days from shipment, whichever is earlier, unless a specific/general SBP instruction provides otherwise. Separate rules can apply to sight/DP/CAD or other cases.
TDAP Electronic Certificate of Origin (e-CO) and REX
An exporter may need a Certificate of Origin where the buyer, destination country or preferential trade agreement requires it. TDAP’s electronic Certificate of Origin facility is integrated with PSW.
Login to PSW
Open the LPCO module and select Electronic Certificate of Origin.
Create a New Request
Select the applicable preferential trade agreement and choose the relevant Goods Declaration.
Complete Party & Transport Details
Confirm exporter information and enter importer, producer and transport data.
Add Commodity Details
Enter the required HS/commodity, origin criterion and invoice/shipment information.
Attach Documents & Submit
Preview the certificate, attach supporting records and submit the request electronically.
Track and Download
Approved applications can be downloaded through the PSW system with TDAP’s electronic authentication/verification features.
EU REX Registration
Where the applicable preferential trade arrangement requires it, an exporter may also need Registered Exporter (REX) registration. TDAP/PSW provides the relevant REX workflow. REX is a specialized exporter requirement, not a universal registration for every exporter.
Documents Commonly Required for Import Export Registration
Sole Proprietor
CNIC, registered mobile number, email, FBR/NTN information, business address documents, tenancy/ownership evidence where applicable, recent utility information and bank-account certificate.
Partnership / AOP
CNICs of partners, partnership deed, firm-registration documents where applicable, FBR registration, authorization, business-premises records and business-bank documentation.
Company
Certificate of Incorporation, Memorandum and Articles, CUIN/SECP information, NTN, directors/shareholders’ identification, registered-office records, authority letter/board authorization and company-bank account details.
PSW Subscription
CNIC/NTN, SECP information where applicable, active FBR-associated email, mobile number registered to the relevant subscriber, PSID payment and biometric verification.
Shipment-Stage Documents
How Long Does Import Export Registration Take in Pakistan?
There is no single statutory processing period for the entire setup because separate departments and private banks are involved. The following figures are practical planning indicators, not guaranteed government service levels.
What Can Delay Import Export Registration or Clearance?
Foreign-Owned Companies and Overseas Pakistanis
Can a Foreign-Owned Pakistani Company Import and Export?
Yes, a Pakistani-incorporated company with foreign shareholders can conduct import/export activity subject to its corporate objects, tax registration, banking setup, PSW/Customs registration, foreign-exchange requirements and commodity-specific restrictions. Foreign ownership does not replace the normal trade-registration process.
Can an Overseas Pakistani Register an Import Export Business?
Yes. An overseas Pakistani may establish or participate in a Pakistani business, subject to the requirements of the selected structure. Banking KYC, PSW biometric verification, authority documents and the role of a Pakistan-based representative should be planned before documents are executed abroad.
Planning an Import or Export Business?
Send us the proposed business structure, product description, country of origin/destination and—if known—the HS/PCT code. We can identify the registration path and the government departments likely to be involved before you commit to the shipment.
Current Legal and Regulatory Framework
The applicable legal framework depends on the entity, commodity, payment arrangement and destination. Important laws and instruments include:
Imports and Exports (Control) Act, 1950
The statutory basis for federal import/export controls and the policy orders issued under it.
Import Policy Order, 2022 – as amended
Contains the current import-control framework, subject to later SROs and amendments.
Export Policy Order, 2022 – as amended
Contains the current export-control framework, subject to later SROs and amendments.
Customs Act, 1969 & Pakistan Customs Tariff
Central to declarations, assessment, valuation, classification, duties and Customs procedures.
Pakistan Single Window Act, 2021
Provides the legal framework for Pakistan’s integrated electronic cross-border trade environment.
Foreign Exchange Regulation Act, 1947 & SBP FE Manual
Govern foreign-exchange and Authorized Dealer requirements for import/export payments and export proceeds.
Companies Act, 2017 & Companies Regulations, 2024
Relevant where the trader operates through a Pakistani incorporated company.
Sales Tax Act, 1990 & Income Tax Ordinance, 2001
Relevant to tax registration and tax treatment of business and cross-border transactions.
Commodity-specific legislation administered by DPP, AQD, DRAP, PSQCA and other regulators may apply in addition to the general trade framework.
Import Export Registration Services by PK-Legal & Associates
PK-Legal can assist with the legal, corporate and registration stages of setting up an import/export business and can help identify the regulatory pathway before shipment.
Where a transaction also requires commercial contracting, see our Business Contracts & Agreements Drafting service. For counterparties, corporate records or transaction checks, see our Due Diligence Services.
Official Sources for Current Procedures
Because trade rules, SROs, tariffs and banking procedures can change, we recommend checking the official sources applicable on the transaction date:
Pakistan Single Window
Ministry of Commerce
State Bank of Pakistan
PSW Banking Integration
EIF/EFE elimination and bank-profile / financial-instrument process
Frequently Asked Questions
Do I need a single import export licence in Pakistan?
There is no single universal licence that automatically authorizes every trader to import or export every commodity. The business normally needs the appropriate legal/tax identity, PSW subscription, Customs trader role and bank profile, while product-specific licences or permits depend on the goods.
Is NTN enough to start importing goods?
No. NTN is an important tax-registration element, but a commercial trader normally also needs the relevant PSW/Customs and banking setup, plus any commodity-specific regulatory approval.
Is a separate WeBOC User ID still required?
Under the current PSW framework, PSW subscribers can access WeBOC functionality after role association with the Customs Management System. PSW’s official guidance states that a separate WeBOC User ID is not required for this purpose.
What is Pakistan Single Window?
PSW is Pakistan’s integrated electronic platform through which traders can access Customs and participating regulatory services, file Single Declarations, associate banking information and apply for licences, permits, certificates and other trade-related documents.
How much is the PSW subscription fee?
PSW currently publishes a subscription fee of Rs. 500, paid through the system-generated PSID. Fees can change, so the current PSW portal should be checked at the time of registration.
Is biometric verification required for PSW?
Yes. The standard PSW subscription procedure includes NADRA biometric verification by the relevant subscriber at an e-Sahulat facility.
Do I need Sales Tax registration to import or export?
Not every NTN holder is automatically required to obtain Sales Tax registration in exactly the same circumstances. The requirement should be assessed from the nature of the business, taxable supplies, import activity and applicable tax law.
Can a sole proprietor register as an importer or exporter?
Yes, subject to completing the applicable FBR, banking, PSW, Customs and commodity-specific requirements.
Do I have to form a private limited company?
No. Import/export activity can also be conducted through other legally recognized structures such as a sole proprietorship or AOP. A company may be preferable where limited liability, investment, multiple shareholders or a formal corporate structure is desired.
Does an importer still need EIF?
The old pre-declaration EIF approval model has been eliminated under PSW. Banking profiles and applicable financial instruments are exchanged electronically among the trader, Authorized Dealer, PSW and Customs.
Does an exporter still need Form-E?
The older Form-E/EFE framework has been integrated into PSW. SBP now requires the prescribed export undertaking/declaration through PSW and the current electronic banking framework.
How long does import export registration take?
A straightforward non-regulated setup can often be completed within several working days after entity and bank documents are ready. The exact time depends on SECP/FBR status, bank KYC, PSW biometric verification, Customs role association and whether another regulator is involved.
Can I import immediately after PSW registration?
Not necessarily. Before shipment, confirm the correct HS/PCT code, current Import Policy status, duties/taxes and any licence, permit, product registration, inspection or standard applicable to the commodity.
What is an HS or PCT code?
It is the tariff classification used to identify goods for Customs and trade-regulatory purposes. The code can determine duty rates, tax treatment, restrictions and product-specific regulatory measures.
How are import duties calculated?
The result depends on the product’s PCT classification, assessable value, origin and applicable notifications. Customs Duty, Sales Tax, Additional Customs Duty, Regulatory Duty, advance Income Tax and other levies may apply depending on the transaction.
Do exporters need TDAP registration for every export?
TDAP involvement depends on the service and commodity. Exporters seeking certain Certificates of Origin or REX-related facilities may use TDAP services through PSW, but TDAP should not be described as a universal import/export licence for every trader.
Is Chamber of Commerce membership mandatory for PSW registration?
PSW’s published subscription requirements do not list Chamber membership as a universal prerequisite. Chamber membership can still be useful or required for particular commercial, documentary or trade-association purposes.
Can PK-Legal check whether my product needs a permit?
Yes. The review should begin with the exact product description, HS/PCT classification, country of origin/destination, intended use and the current Import/Export Policy and PSW/TIPP regulatory measures.
Contact PK-Legal & Associates
Need Help Registering an Import or Export Business?
Share your proposed business structure, product, origin/destination and any HS/PCT code or supplier documentation already available. We can help map the registration and regulatory path before you start the transaction.