Customs duty rates remain unchanged on essential medical and surgical equipment under Finance Bill 2026
ISLAMABAD: The Federal Board of Revenue (FBR) has announced updated customs duty arrangements for imported surgical and medical equipment under the Finance Bill 2026, confirming that existing tariff rates will remain unchanged from July 1, 2026.
The decision provides certainty for hospitals, healthcare providers, importers and investors by retaining current customs duty levels on a wide range of essential medical, dental and veterinary equipment. Industry experts believe the move will help ensure uninterrupted access to critical healthcare products while supporting ongoing investment in Pakistan’s medical sector.
Officials said the revised framework is aimed at maintaining affordability and availability of imported healthcare equipment without imposing additional financial burdens on the sector.
Customs Duty Rates Remain Unchanged
According to official details, the customs duty on several categories of medical and surgical equipment will continue at 5 per cent.
The products covered under the unchanged tariff structure include:
Medical, surgical, dental or veterinary furniture – 5%
Operating tables – 5%
Emergency operating lights – 5%
Hospital beds with mechanical fittings – 5%
Cooling cabinets – 5%
Refrigerated liquid baths – 5%
Cannulas – 5%
Manifolds – 5%
Intravenous (IV) cannulas and catheters – 5%
The continuation of existing duty rates is expected to support healthcare institutions by helping maintain stable import costs for essential equipment.
BOI Approval Required for Concessions
The FBR has also outlined conditions for projects seeking to benefit from concessionary customs duty arrangements.
Under the revised rules, project requirements must receive approval from the Board of Investment (BOI). An authorised BOI officer will certify item-wise project requirements in the prescribed Annex-B format and upload relevant information to the Pakistan Customs Computerised System under Section 155D of the Customs Act, 1969.
Officials said the measure is intended to improve transparency and strengthen monitoring of concessionary imports.
Restrictions on Sale and Disposal
The updated framework prohibits the sale, transfer or disposal of imported goods covered under the concessionary regime without prior approval from the FBR.
If such goods are transferred or sold, importers will be required to pay customs duties and taxes applicable at statutory rates prevailing at the time of import.
The FBR warned that violations of these conditions may constitute offences under the Customs Act, 1969.
Healthcare Sector Expected to Benefit
Stakeholders in the healthcare industry welcomed the decision to maintain customs duty rates, noting that stable import costs will support hospitals, clinics and medical equipment suppliers.
Analysts said the unchanged customs duty on surgical equipment is likely to encourage continued investment in healthcare infrastructure while ensuring the availability of modern medical technologies across Pakistan.
The revised customs duty framework will come into effect on July 1, 2026, as part of the broader measures introduced through the Finance Bill 2026.
