Ministry issues e-commerce rules for goods’ import, export

ISLAMABAD: The Ministry of Commerce has issued rules for assessment and clearance of imported or exported goods through e-commerce.

The ministry issued SRO 14(I)/2021 for the application of rules that will apply for the assessment and clearance of imported or exported goods of business-to-consumer (B2C) transactions through authorised dealer via designated customs stations.

However, these rules will not apply on goods requiring testing of samples; animals; perishable goods; food stuff including beverages; medicines; alcoholic drinks; restricted items subject to fulfilment of import and export regulations under the relevant law; prohibited under sections 15 and 16 of the Customs Act, 1969 along with allied law; and import and export goods which are intended for clearance from other customs stations or airport.

The ministry defined e-commerce as buying and selling of goods or services including digital products through electronic transactions conducted via the internet or other computer mediated (online communication) networks. According to rules, the registered courier shall file the prior arrival manifest of e-commerce goods. The risk management system shall be applied at the manifest filing stage.

A consumer shall provide the details of shipment and e-commerce importer. E-commerce goods of the consumer shall be cleared upon provision of information prior to the manifest or post arrival of the goods. Goods declaration shall be filed by a registered courier on behalf of e-commerce importer and exporter under a specified type of goods declaration for the purpose of e-commerce.

The goods shall be cleared upon examination and assessment through the WeBOC system upon decision by the RMS. Duty and taxes shall be paid by the e-commerce importer and exporter through methods including self payment by the e-commerce importer and exporter through a unique payment ID; or payment through authorised registered courier.


  1. All this current government has been doing is putting unnecessary pressures on the business community. It’s only the small traders who are being caught up in the tax net.

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