Islamabad, January 2026 – The Government of Pakistan has introduced major reforms in vehicle import rules through SRO 61(I)/2026, amending the Import Policy Order, 2022. These changes significantly impact overseas Pakistanis intending to import vehicles under Transfer of Residence (TR) and Gift Schemes.
This comprehensive guide explains eligibility, conditions, documentation, restrictions, and exemptions for vehicle imports into Pakistan in 2026.
🔍 Key Definitions Under the Amended Rules
Understanding definitions is crucial before initiating the import process:
• Family: Parents, brothers, sisters, husband, wife, and children (excluding children under 18 years).
• Last Three Years: A period of 850 days, calculated from the date of filing the Goods Declaration for the last imported vehicle.
• Pakistan National:
o Pakistani citizen residing abroad
o Dual national
o Foreign national of Indo-Pak origin holding a Pakistan Origin Card (POC)
o Minors are excluded
• Vehicle: Passenger cars, buses, vans, trucks, pick-ups, and 4×4 vehicles.
✅ Who Is Eligible to Import a Vehicle in 2026?
Eligible Persons
• Pakistan nationals residing abroad
• Dual nationals and POC holders
❌ Not Eligible
• Students receiving remittances from Pakistan
• Non-earning dependents
• Persons who imported, gifted, or received a vehicle during the last three years
🚗 Schemes Available for Vehicle Import
Vehicles can be imported under:
1. Transfer of Residence Scheme
2. Gift Scheme
⚙ Conditions of Vehicle Import (Updated 2026)
Vehicle Age Limit
• Cars older than 3 years → ❌ Not allowed
• Vehicles older than 5 years → ❌ Not allowed
(Exception: Used bulletproof vehicles)
📌 Vehicle age calculation:
From 1st January following the year of manufacture until the shipment date (Bill of Lading).
🕒 Minimum Stay Abroad Requirement
• At least 850 days abroad during the last three years
🎁 Gift Restrictions
• Vehicle can only be gifted to a family member resident in Pakistan
• Gifted or TR vehicles are non-transferable for one year
💰 Payment of Duties & Taxes
• Must be paid through foreign remittance
• Remittance must originate from:
o The overseas Pakistani sending the vehicle
o Or their family member’s account (if sender’s account is inactive)
📌 Shortfall Allowed:
If duties increase or PKR depreciates, the shortfall may be paid locally.
🛵 Special Vehicle Categories
• Motorcycle/Scooter:
o Allowed under Transfer of Residence only
o No entitlement to import an additional vehicle
• Agricultural Machinery:
o Tractors, bulldozers, laser land levelers, harvesters allowed
o Gift scheme permitted once per year
🧾 Required Documents (Interactive Checklist)
Gift Scheme
✔ NIC of donee
✔ Purchase receipt
✔ Bill of Lading (consignee details)
✔ Attested passport or Pakistan Origin Card
Transfer of Residence
✔ Purchase receipt
✔ Attested passport/POC (original may be verified)
✔ Bill of Lading (within 120 days)
✔ Vehicle must be imported from country of residence
🌍 Import by Foreign Nationals
• Non-privileged foreign nationals on contractual employment in Pakistan may import a vehicle under Transfer of Residence.
• Sale of such vehicles remains restricted under applicable rules.
🔁 Re-Export of Vehicles (Important Safeguard)
FBR may allow re-export if:
• Vehicle was imported without policy violation
• Importer is unable to clear due to high duties or financial reasons
❌ Re-export NOT allowed if:
• Vehicle is stolen
• Chassis is tampered
• Documents are fake or forged
(Vehicle will be confiscated and penalties imposed)
⚡ FAQs
Q: Can I import a car under personal baggage in 2026?
👉 No. The personal baggage scheme has been abolished.
Q: Can FBR release a vehicle to legal heirs?
👉 Yes, in case of death of overseas Pakistani importer.
Q: Can I sell the imported vehicle immediately?
👉 No. Sale is prohibited for one year.
📈 Quick Summary
• Personal baggage scheme ❌ removed
• Only Gift & Transfer of Residence allowed
• 850-day stay requirement mandatory
• Car age limit strictly enforced
• Foreign remittance compulsory
• Non-transferable for one year
⚠ Disclaimer: This article is for informational purposes only and is based on SRO 61(I)/2026 and Import Policy Order, 2022 (as amended). It does not constitute legal or tax advice. Importers should consult FBR, Customs authorities, or a qualified professional before proceeding.