Goods entering Sindh
A value- and weight-based provincial levy on consignments entering Sindh from outside Pakistan through air or sea.
How it applies
Infrastructure Cess is assessed on the total value of goods determined by Customs authorities for consignments entering Sindh from outside the country through air or sea.
The applicable percentage varies with the net weight of the goods. A distance-based component of one paisa per kilometre is added according to the schedule.
Cess schedule
The percentage is applied to the total value assessed by Customs authorities, with the distance component added separately.
| Net weight of goods | Rate of cess and distance component |
|---|---|
| Up to 1,250 kilograms | 1.80% plus one paisa per kilometre |
| Above 1,250kg and up to 2,030kg | 1.81% plus one paisa per kilometre |
| Above 2,030kg and up to 4,060kg | 1.82% plus one paisa per kilometre |
| Above 4,060kg and up to 8,120kg | 1.83% plus one paisa per kilometre |
| Above 8,120kg and up to 16,000kg | 1.84% plus one paisa per kilometre |
| Above 16,000 kilograms | 1.85% plus one paisa per kilometre |
The final assessment depends on the Customs-assessed consignment value, declared net weight and applicable movement distance.
Assessment flow
Goods enter Sindh from outside Pakistan through an air or sea gateway.
Customs authorities determine the assessable value of the consignment.
The weight-based percentage and distance component are applied.
Payment is completed and recorded for movement of the consignment.
