What a US buyer pays on Pakistani goods today
US duties are owed by the importer of record, usually the US buyer, not the Pakistani exporter. The liability is a personal debt of the importer to the United States.[3] Duties follow the country of origin and the 10-digit HTS line of the goods, not the port they ship from or the freight terms.
As of September 25, 2026, an entry of Pakistani-origin goods is built from these layers. Most shipments of bed linen, towels, apparel, hosiery, leather goods and sports goods pay only the first two, plus fees.
- The normal (Column 1 General) duty for the HTS line. Pakistan is still listed as a GSP beneficiary country, but the GSP program expired on December 31, 2020 and Congress has not renewed it, so Pakistani goods pay the general rate unless a line is duty-free anyway.[2][4]
- A 10% Section 301 duty on products of Pakistan, under heading 9903.05.62, since July 24, 2026, with the general exemptions in note 1 below.[1][2]
- Section 232 duties instead of the 10% Section 301 duty on goods of the Section 232 programs listed in U.S. note 52(f), such as steel, aluminum, copper, vehicles and parts, and wood products.[2]
- Antidumping duties on goods under a Commerce order. One order covers Pakistan: circular welded carbon-quality steel pipe.[7][8]
- Fees: the merchandise processing fee on formal entries and, for ocean freight, the harbor maintenance fee.[10][11]
The US duty stack on goods from Pakistan, September 25, 2026
The table lists every measure that applies, or applied during 2025 and 2026, to goods of Pakistani origin. Rates are additional to the Column 1 duty unless the row says otherwise. The notes that follow the table explain the exemptions and how the rows combine.
| Measure | Rate | Applies to | Legal basis | Effective date |
|---|---|---|---|---|
| Column 1 General (MFN) duty | Set by HTS line, from free upward[2] | All Pakistani goods; GSP lapsed, no free trade agreement[4] | Harmonized Tariff Schedule | In force; GSP expired December 31, 2020[4] |
| Section 301, forced labor (in force) | 10%[1] | All products of Pakistan except the exemptions in note 1[2] | Section 301, Trade Act of 1974; USTR notice 91 FR 47318; 9903.05.62[1][2] | July 24, 2026[1] |
| Section 232 (in force) | Metals 50% or 25% of full value, or a 15% total on listed derivatives; other programs vary[6] | Covered products of any origin; no Pakistan partner rate in HTS Rev. 19[2] | Section 232, Trade Expansion Act of 1962; proclamations | Metals on full value from April 6, 2026[6] |
| Antidumping duty, circular welded steel pipe | Set by the order and its reviews[7] | Circular welded carbon-quality steel pipe from Pakistan, case A-535-903[7] | Tariff Act of 1930; order 81 FR 91906, continued 87 FR 80524[7][8] | December 19, 2016; continued December 30, 2022[7][8] |
| Merchandise processing fee | 0.3464% of value, within a per-entry minimum and maximum[10] | Formal entries | 19 U.S.C. 58c; 19 CFR 24.23[10] | New limits October 1, 2026[10] |
| Harbor maintenance fee | 0.125% of value[11] | Commercial cargo unloaded from a vessel at a covered US port[11] | 19 CFR 24.24[11] | In force |
| Section 122 surcharge (ended) | 10%[13] | Most imports; not on top of Section 232[13] | Section 122, Trade Act of 1974; Proclamation 11012; 9903.03.01[13][14] | February 24 to July 24, 2026[14] |
| IEEPA reciprocal tariff (ended) | 10% baseline, 29% for one day, then 19%[17][18][2] | Pakistani goods not in the exempt categories[17] | Executive Orders 14257 and 14326; 9903.01.58, then 9903.02.51[20][2] | April 5, 2025 to February 23, 2026[17][23] |
Notes to the table
Each note applies to the rows named in it. The importer's licensed customs broker confirms which lines go on the entry.
- Note 1, Section 301 exemptions. The 10% duty does not apply to the products described in headings 9903.05.85 to 9903.05.92: goods in transit on July 24, 2026 (note 4), the lines listed in subdivisions (b) and (c) of U.S. note 52 to Chapter 99 (a list that includes coffee, tea and spices, ores, fuels, fertilizers, pharmaceutical ingredients, precious and base metals, computers and semiconductors), listed articles for pharmaceutical use, civil aircraft and their parts, goods of the Section 232 programs listed in note 52(f), donations, and informational materials.[2] Pakistan has no country-specific exemption heading. The note 52(b) list does not include the headings for rice (1006), bed, table and bath linen (6302), knitted or woven apparel (chapters 61 and 62), leather articles (4203), sports goods (9506) or surgical instruments (9018).[2]
- Note 2, Section 232 and Section 301. Goods of the Section 232 programs listed in U.S. note 52(f), namely metals, passenger vehicles and light trucks and their parts, medium- and heavy-duty vehicles and their parts, wood products, semiconductors and patented pharmaceuticals, are exempt from the forced-labor Section 301 duty (9903.05.90). Other Section 232 duties, such as the one on unmanned aircraft under U.S. note 43, are not on that list and apply on top of it.[2] See our Section 232 guide for every 232 rate.
- Note 3, stacking. Goods that pay the 10% Section 301 duty also pay any other additional duty in Chapter 99 subchapters III and IV, except where U.S. note 52 says otherwise, and they remain subject to antidumping and countervailing duties.[2]
- Note 4, in-transit rule. Goods loaded on the vessel before 12:01 a.m. ET on July 24, 2026 and entered before 12:01 a.m. ET on July 28, 2026 were exempt from the Section 301 duty.[1]
- Note 5, textile quotas. The forced-labor notice directs USTR to set up, when feasible, tariff-rate quotas that let a volume of textiles and apparel from Bangladesh, Cambodia, Indonesia and Malaysia enter free of the Section 301 duty, tied to their imports of US cotton and textile inputs. Pakistan is not among them.[1]
- Note 6, quartz safeguard. Pakistan is on the list of developing countries whose products are not subject to the Section 201 safeguard on quartz surface products (9903.45.30 and 9903.45.31).[2]
- Note 7, Section 122. The surcharge did not apply on top of Section 232 duties; on a product partly covered by 232, it applied only to the part 232 did not cover.[13]
What changed, and when: April 2025 to September 2026
Each date is the first day the change applied to goods entered for consumption or withdrawn from warehouse, at 12:01 a.m. Eastern time unless noted.
- April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries, including Pakistan.[17]
- April 9, 2025. Pakistan's country rate of 29% (9903.01.58) takes effect.[17][2]
- April 10, 2025. Executive Order 14266 suspends the country rates for 90 days and applies 10% instead; Executive Order 14316 later extends the suspension to August 1, 2025.[18][19]
- August 7, 2025. Pakistan's reciprocal rate is set at 19% (9903.02.51).[20][2]
- February 20, 2026. The Supreme Court holds in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. Executive Order 14389 ends the IEEPA tariff actions the same day.[21][22]
- February 24, 2026. CBP stops collecting IEEPA duties (from 12:00 a.m. ET). The 10% Section 122 surcharge starts at 12:01 a.m. ET.[23][14]
- March 12, 2026. USTR opens Section 301 forced-labor investigations of 60 economies, Pakistan among them.[1]
- April 6, 2026. Section 232 duties on steel, aluminum and copper articles move to the full customs value.[6]
- July 24, 2026. The Section 122 surcharge expires, and the 10% Section 301 forced-labor duty on Pakistan begins.[13][1]
- October 1, 2026. New merchandise processing fee limits for fiscal year 2027.[10]
The IEEPA tariff on Pakistan: 29% announced, 19% charged, then zero
The International Emergency Economic Powers Act (IEEPA) tariffs were the ones that made headlines. Pakistan's country rate under Executive Order 14257 was 29%, reported under 9903.01.58.[2] That rate was suspended the day after it started, and Pakistani goods paid the 10% baseline until Executive Order 14326 set Pakistan's rate at 19% from August 7, 2025 (9903.02.51).[18][20][2] Steel, aluminum, autos and other Section 232 goods, and products such as pharmaceuticals, semiconductors and energy listed in Annex II, were exempt from the reciprocal tariff.[17]
On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting all IEEPA duties on goods entered from 12:00 a.m. ET on February 24, 2026. Section 232 and Section 301 duties were not affected.[21][23]
IEEPA duties already paid on Pakistani goods are being refunded with interest through CBP's CAPE process. Only the importer of record, or the licensed customs broker that filed its entries, can file a claim, and the refund is paid to the importer of record or the party it designated on CBP Form 4811.[24] See the tariff refund guide for the steps and deadlines, and get an IEEPA refund estimate for what your entries paid.
Section 122: the 10% surcharge, February 24 to July 24, 2026
Proclamation 11012 replaced the IEEPA tariffs with a 10% surcharge on most imports under Section 122 of the Trade Act of 1974, reported under 9903.03.01. It applied to goods entered from 12:01 a.m. ET on February 24, 2026 through 12:01 a.m. ET on July 24, 2026, with exemptions listed in its annexes, and it did not stack on Section 232 duties.[13][14] Pakistan had no separate rate.
The Court of International Trade held the Section 122 duties unlawful on May 7, 2026, but it ordered relief only for the three plaintiffs it found had standing.[15] On June 11, 2026 the Federal Circuit stayed that judgment while the government appeals.[16] As of September 25, 2026, CBP's refund page covered IEEPA duties only; we found no Section 122 refund process.[24] Our Section 122 refund status page tracks the appeal and totals what your entries paid.
Section 301: the 10% forced-labor duty on Pakistani goods
On July 28, 2026 USTR published actions in its Section 301 investigations of 60 economies over failure to impose and effectively enforce a ban on imports made with forced labor. USTR found that Pakistan has such a ban but has failed to enforce it effectively, and imposed 10% on products of Pakistan from July 24, 2026. The notice sets 10% for 17 economies, Pakistan among them, a rate net of the MFN duty for the European Union, Taiwan, Japan, South Korea and Switzerland, and 12.5% for the rest.[1] The HTS line is 9903.05.62, and only the general exemptions in note 1 above apply.[2]
For home textiles, knitted and woven apparel, and hosiery, that means 10% on top of the Column 1 rate, with no textile quota of the kind set up for Bangladesh, Cambodia, Indonesia and Malaysia.[1][2] Our shipping-from-Pakistan page lists what Pakistan ships to the US by heading.
This is not the China Section 301 program. The China lists, exclusions and rates are covered in our Section 301 guide.
Section 232 as it applies to Pakistani goods
Section 232 duties apply by product, at the general rate for every origin unless a proclamation sets a partner rate. HTS Revision 19 has no Section 232 line specific to Pakistan, so Pakistani steel, aluminum, copper, auto parts and other covered goods pay the general rates.[2] Since April 6, 2026, the metals duties apply to the full customs value, not only the metal content: aluminum and steel articles, most copper articles and certain derivatives pay 50%, the copper articles and derivatives on a second list generally pay 25%, and derivatives on a third list pay whatever brings the total with the Column 1 duty to 15%.[6]
Goods of the Section 232 programs listed in U.S. note 52(f) (metals, vehicles and parts, wood products, semiconductors and patented pharmaceuticals) do not also pay the 10% Section 301 duty; other Section 232 duties, such as the one on unmanned aircraft, are not on that list.[2] Full rates, lines and dates are in our Section 232 guide.
Antidumping duties: the steel pipe order
Commerce has an antidumping duty order on circular welded carbon-quality steel pipe from Pakistan, case A-535-903, published on December 19, 2016 together with the orders on Oman and the United Arab Emirates.[7] After a sunset review, Commerce continued the order on December 30, 2022.[8] It was still on Commerce's list of orders open for annual administrative review in December 2025.[9]
The cash deposit rate depends on the producer and the latest review. The case page for A-535-903 links the order and the notices; your licensed customs broker confirms the rate on the entry. Browse other orders in the AD/CVD case finder.
GSP and trade agreements
Pakistan is listed in General Note 4 of the HTS as a beneficiary developing country under the Generalized System of Preferences.[2] The program expired on December 31, 2020. Since January 1, 2021, goods that were GSP-eligible pay the Column 1 General rate, and CBP lists the program as pending congressional renewal.[4][5]
Pakistan has no free trade agreement with the United States. As of September 25, 2026, USTR's page of Agreements on Reciprocal Trade did not list one with Pakistan.[25] Treat any rate tied to a future agreement as unsettled until it appears in the Federal Register or a CBP message.
Fees on every entry: MPF and HMF
The merchandise processing fee is 0.3464% of the value of a formal entry, within a per-entry minimum and maximum that CBP adjusts for inflation each fiscal year. New limits apply from October 1, 2026.[10] The customs clearance page covers how entries are filed.
The harbor maintenance fee is 0.125% of the value of commercial cargo unloaded from a vessel at a covered US port. It applies to ocean freight, not air.[11]
For low-value shipments, CBP has suspended the de minimis exemption for goods of $800 or less arriving by all modes other than the international postal network, so they need an informal or formal entry.[12] See our de minimis guide for postal shipments and the dates.
How to find the rate for your product
The duty depends on the 10-digit HTS line and the entry date. These steps get you to an estimate. Your US buyer's licensed customs broker confirms it on the entry.
- Classify the product to 10 digits with the HTS code finder.
- Open the tariff simulator with Pakistan as origin, enter the code and the entry date, and it lists the Column 1 duty, each Chapter 99 duty in force on that date, MPF and HMF.
- Check the US import data for Pakistan's main headings, such as bed, table and bath linen, hosiery and women's apparel, or browse import duty by HTS code.
- Check whether the line is in the Section 301 exemption lists or covered by Section 232 or an antidumping order. Our analysis of duty paid by origin shows how these layers add up across trading partners.
- Ask the importer's licensed customs broker to confirm the Chapter 99 lines before the goods ship.