The Customs Act, 1969, as updated for tax year 2026, clearly outlines prohibitions on certain goods that cannot be imported into or exported from Pakistan. These restrictions are provided under Section 15, which plays a critical role in protecting Pakistan’s economy, intellectual property rights, public morality, and financial system.
Under this provision, specific categories of goods are strictly barred from cross-border movement, regardless of their value or mode of transport.
What Is Section 15 of the Customs Act, 1969?
Section 15 (Prohibitions) states that no goods specified in the law shall be brought into or taken out of Pakistan. These prohibitions apply uniformly at:
• Seaports
• Airports
• Land borders
• Inland customs stations
Customs authorities are empowered to detain, seize, and adjudicate such goods under customs laws.
List of Prohibited Goods Under Section 15 (Tax Year 2026)
1️⃣ Counterfeit Currency and Fake Products
The import or export of the following is strictly prohibited:
• Counterfeit coins
• Forged or fake currency notes
• Any other counterfeit product
📌 Purpose: Protects Pakistan’s monetary system and prevents financial crimes.
2️⃣ Obscene and Immoral Content
Banned items include:
• Obscene books, pamphlets, and papers
• Drawings, paintings, or figures
• Photographs, films, and videos
• Audio or video recordings
• CDs or any digital media containing obscene material
📌 Purpose: Upholds public morality and national values.
3️⃣ Goods with Counterfeit Trademarks or False Descriptions
Prohibited goods include those bearing:
• Counterfeit trademarks (Pakistan Penal Code, 1860)
• False trade descriptions under:
o Copyright Ordinance, 1962
o Trade Marks Ordinance, 2001
o Patents Ordinance, 2000
o Registered Designs Ordinance, 2000
o Layout-Designs of Integrated Circuits Ordinance, 2000
📌 Purpose: Prevents brand piracy and consumer deception.
4️⃣ Foreign-Made Goods Falsely Claiming Pakistani Origin
Imported goods are prohibited if they:
• Display the name or trademark of a Pakistani manufacturer, trader, or dealer
• Do not clearly disclose that they were made outside Pakistan
✅ Allowed only if:
• Country of origin is clearly mentioned
• Letters are equally large, visible, and in the same language as the trademark
📌 Purpose: Prevents misleading branding and protects local industries.
5️⃣ Goods Infringing Intellectual Property Rights (IPRs)
Goods involving infringement of:
• Copyright
• Industrial designs
• Layout-designs of integrated circuits
• Patents
as defined under relevant Pakistani laws are strictly prohibited.
📌 Purpose: Ensures compliance with national and international IPR obligations.
6️⃣ Unauthorized Use of Protected Designs and Patents
Foreign-produced goods intended for sale are banned if they:
• Carry protected designs, patents, or copyrights
• Use fraudulent or obvious imitations
• Lack written consent or license from the registered right holder
📌 Exception: Allowed only with written authorization from the legal owner.
Special Provision: Adjudication of IPR Violations
⚖ Important Legal Clarification
Any offence involving import or export of goods violating Intellectual Property Rights shall:
• Be adjudicated under Section 179 of the Customs Act
• Be handled by the appropriate customs officer
• Override any conflicting provisions in other laws
Quick Summary: Prohibited Goods Under Section 15
| Category | Prohibited Items |
| Currency | Counterfeit coins & notes |
| Morality | Obscene books, videos, media |
| Trademarks | Fake brands & false descriptions |
| Origin Fraud | Foreign goods posing as Pakistani |
| IPR | Copyright, patent & design infringements |
| Authorization | Unauthorized use of protected designs |
Why Section 15 Matters in 2026
✔ Strengthens border control
✔ Protects consumers and businesses
✔ Supports local manufacturers
✔ Ensures IPR compliance
✔ Empowers customs enforcement
Frequently Asked Questions (FAQs)
Can prohibited goods be cleared after paying duty or penalty?
No. Goods listed under Section 15 are absolutely prohibited, regardless of duty or tax.
Who decides IPR-related customs cases?
Such cases are adjudicated by customs officers under Section 179 of the Customs Act.
Does this apply to exports as well?
Yes. Section 15 applies to both imports and exports.
Conclusion
Section 15 of the Customs Act, 1969, as applicable for tax year 2026, establishes a comprehensive legal framework to block counterfeit, obscene, and IPR-violating goods from entering or leaving Pakistan. The provision strengthens customs enforcement while ensuring compliance with intellectual property and trade laws.
Disclaimer: This article is intended for general informational purposes only and does not constitute legal, tax, or professional advice. While the content is based on the Customs Act, 1969 as updated for tax year 2026, laws and interpretations may change. Readers should consult official legislation, FBR notifications, or a qualified legal professional before taking any action. The publisher accepts no liability for reliance on this information.