Greenhouse and Tunnel Farming Imports in Pakistan: Duty, HS Codes, and MNFSR Certification
Quick Answer
Yes, prefabricated greenhouses (HS 9406.1010 / 9406.9010) and tunnel farming materials like mulch film and shade net carry 0 percent customs duty in Pakistan, but only if the Ministry of National Food Security and Research (MNFSR) certifies the goods as a bona fide agricultural requirement.
| Greenhouse structures | Prefabricated greenhouses under HS 9406.1010 / 9406.9010 carry 0 percent customs duty |
|---|---|
| Tunnel farming materials | Plastic covering, mulch film, anti-insect net, and shade net all carry 0 percent customs duty |
| Mandatory condition | MNFSR must certify the shipment as a bona fide agriculture-sector requirement (Annex-B format) before the 0 percent rate applies |
| Resale restriction | Goods cannot be sold or disposed of within 5 years of import without prior FBR approval |
| Still payable | Sales tax and withholding income tax may still apply depending on the item and importer status |
Prefabricated greenhouses and tunnel farming materials both qualify for 0 percent customs duty in Pakistan, but the concession is not automatic. It depends on the correct HS code and on a certificate from the Ministry of National Food Security and Research (MNFSR) confirming the goods are a genuine agricultural requirement. Miss either piece and the shipment gets assessed at standard rates.
What duty applies to a greenhouse import in Pakistan?
Prefabricated greenhouse structures are classified under HS codes 9406.1010 and 9406.9010, and both carry a customs duty rate of 0 percent under the Fifth Schedule to the Customs Act, 1969. This is one of several concessions Pakistan applies to agricultural capital goods to encourage controlled-environment farming.
Tunnel farming materials get the same treatment. Plastic covering and mulch film, classified under HS 3920.1000 and 3926.9099, also carry 0 percent duty. Anti-insect net (HS 5608.1900) and shade net (HS 5608.9000) round out the core list of tunnel farming inputs at the same 0 percent rate.
What HS codes and rates apply across greenhouse and tunnel farming goods?
Here is the breakdown of the main items importers bring in for greenhouse and tunnel farming projects:
| Item | HS code | Customs duty |
|---|---|---|
| Prefabricated greenhouse | 9406.1010 / 9406.9010 | 0 percent |
| Plastic covering / mulch film | 3920.1000 / 3926.9099 | 0 percent |
| Anti-insect net | 5608.1900 | 0 percent |
| Shade net | 5608.9000 | 0 percent |
| Geo-synthetic liner (PP/PE film, over 500 microns) | 3921.9090 | 0 percent |
These rates sit within a wider pattern: Pakistan generally allows farm machinery import at reduced tariffs, with customs duty commonly in the 0 to 2 percent range and general sales tax applied at 17 percent, according to the U.S. Commercial Guide for Pakistan. Confirm the HS code on your commercial invoice matches these exact 8-digit lines before shipment. A vague description on the invoice risks assessment under a general plastics or structural-steel heading, which does not carry the 0 percent rate.
For the wider duty picture across agricultural machinery generally, see our guide to the 2026-27 agricultural machinery duty exemption and the full HS code reference for seeds, fertilizer, and machinery.
What is the MNFSR certification condition?
The 0 percent rate on greenhouse and tunnel farming goods is not unconditional. The Fifth Schedule requires that the Ministry of National Food Security and Research certify, in the prescribed format under Annex-B, that the imported goods are a bona fide requirement for use in the agriculture sector.
In practice, an authorized officer of the ministry submits this confirmation online, directly to Pakistan Customs, using a specific user ID and password issued under section 155D of the Customs Act, 1969. Without this certification lodged against your goods declaration, customs has no basis to apply the concessionary rate, and the shipment will be assessed at the standard tariff for whatever heading the item falls under.
This is the step that most often trips up first-time importers of greenhouse structures: the HS code alone does not get you the 0 percent rate. The MNFSR certificate has to be in place, filed correctly, and matched to the shipment before assessment.
What happens if you sell the equipment early?
The concession comes with a resale restriction. Imported greenhouse and tunnel farming goods cannot be sold or otherwise disposed of within 5 years of import, except with the prior approval of the FBR. This condition exists to prevent importers from using the agriculture concession as a backdoor for duty-free trading of structural and plastics goods.
If you plan to lease out, relocate, or wind down a greenhouse project inside that 5-year window, get FBR approval for the disposal first. Selling without it risks the department reopening the file and recovering the duty that was exempted at entry.
How do you clear a greenhouse or tunnel farming shipment at Karachi Port or Port Qasim?
The process runs through the standard import channel with the MNFSR step layered in:
- Confirm the exact HS code for each component (structure, covering, netting, liners) against the Fifth Schedule before the goods ship.
- Arrange MNFSR certification in the Annex-B format, so the ministry's authorized officer can lodge it online with Pakistan Customs.
- Prepare standard documents: commercial invoice with precise technical descriptions, packing list, bill of lading, and certificate of origin where relevant.
- File the goods declaration through WeBOC or the Pakistan Single Window, referencing the MNFSR certification and the correct HS codes.
- Assessment and clearance at Karachi Port or Port Qasim, with the 0 percent rate applied once the MNFSR certificate and HS codes are matched.
A shipment with the MNFSR certificate ready before arrival clears cleanly. One where the certificate is still being arranged after the container lands sits at demurrage rates while the paperwork catches up. For a walkthrough of the WeBOC and PSW filing systems, see our WeBOC vs PSW vs FCA guide.
Olympic Agencies has cleared agricultural capital goods, including greenhouse structures and tunnel farming materials, at Karachi Port and Port Qasim since 1982. We coordinate MNFSR certification, verify HS codes against the Fifth Schedule, and handle the full customs declaration through our customs clearing service. Send us your greenhouse or tunnel farming shipment details on WhatsApp and we will handle the rest.
Importing greenhouse or tunnel farming structures? Get your MNFSR certification and HS codes sorted before the shipment sails.
WhatsApp us your shipment details →Frequently Asked Questions
Is greenhouse import duty-free in Pakistan?+
Yes, for prefabricated greenhouse structures classified under HS 9406.1010 or 9406.9010, customs duty is 0 percent under the Fifth Schedule to the Customs Act, 1969. The concession is conditional on MNFSR certifying the import as a bona fide agriculture-sector requirement. Sales tax and withholding tax may still apply separately.
What is the MNFSR certificate and who issues it?+
It is a certification from the Ministry of National Food Security and Research confirming that the imported greenhouse or tunnel farming goods are a genuine requirement for use in the agriculture sector. An authorized officer of the ministry submits this confirmation online, against a specific user ID and password, directly to Pakistan Customs under section 155D of the Customs Act, 1969.
Which tunnel farming materials qualify for 0 percent duty?+
Plastic covering and mulch film (HS 3920.1000 and 3926.9099), anti-insect net (HS 5608.1900), and shade net (HS 5608.9000) all carry 0 percent customs duty under the Fifth Schedule, provided MNFSR certification is obtained. Geo-synthetic liners of PP/PE film over 500 microns thick, used for pond or channel lining, are separately listed under HS 3921.9090, also at 0 percent.
Can I sell my greenhouse equipment after importing it?+
Not freely within the first 5 years. The Fifth Schedule condition attached to this duty concession states that the imported goods cannot be sold or otherwise disposed of within 5 years of import except with prior approval of the Federal Board of Revenue. Selling early without that approval can trigger recovery of the exempted duty.
Olympic Agencies
Clearing agricultural cargo - seeds, fertilizers, and machinery - at Karachi Port and Port Qasim since 1982. Members of PIFFA and the Chamber of Commerce.
More on agricultural machinery & tariffs
- Agricultural Boom Sprayers and Field Sprayer Imports into Pakistan: HS Codes, Duty, and What the 220 Percent Growth Means
- Cold Chain Equipment Imports in Pakistan: Reefer Containers, Cold Storage, and Post-Harvest Infrastructure
- Importing Textile Machinery into Pakistan: Spinning, Weaving, and Processing Equipment Under the 2026 Duty Regime
- Tillage Equipment and Grain Storage Imports: How Disc Harrows, Rotavators, and Silos Enter Pakistan
- Importing Agricultural Spraying Drones into Pakistan: Rules, NOCs, and Why Shipments Stall
- Importing Drip Irrigation Equipment into Pakistan: HS 8424, Zero Duty, and the Water-Saving Case
- Laser Land Leveler Imports and the Punjab Subsidy Scheme: What It Costs
- Rice Combine Harvester Imports into Pakistan: Volume, Origins, and Duty
- Rice Transplanter Imports in Pakistan: Machine Types, Sourcing, and Economics
- Importing Solar Water Pumps and Tubewell Equipment into Pakistan: Duty, Subsidies, and Financing
- Is Agricultural Machinery Duty-Free in Pakistan? Budget 2026-27 Explained
- HS Codes for Seeds, Fertilizer, and Agricultural Machinery in Pakistan — the Importer's Reference
- Tractor Import in Pakistan 2026 — Duty Exemption, HS Codes, and What It Costs in Practice
- Can You Import Used Agricultural Machinery into Pakistan? Rules, Inspections, and Permits
- Our service: Agricultural Machinery & Tariffs clearance →