How to Import Temporary Goods into Pakistan: ATA Carnet Alternative, Exhibitions, and Re-Export Rules

By Olympic AgenciesLast updated: 12 July 2026

Quick Answer

Pakistan Customs permits temporary importation of goods — exhibition material, demonstration equipment, professional tools, and project machinery — under a temporary admission procedure where customs duty is secured by a bank guarantee or security deposit rather than paid outright, provided the goods are re-exported within the specified period. Pakistan is not currently a party to the ATA Carnet system, so temporary imports follow the national customs procedure rather than an international carnet.

Key facts
Legal basis	Customs Act 1969 and the Customs Rules provide for temporary importation under specific conditions, with duty secured rather than paid
ATA Carnet status	Pakistan is not an ATA Carnet contracting party — temporary imports follow Pakistan Customs' own procedure, not the international carnet system
Security mechanism	The importer provides a bank guarantee or cash security deposit covering the customs duty and taxes that would be payable if the goods were imported permanently
Re-export deadline	The temporary admission is granted for a specified period — typically months rather than years — and the goods must be re-exported or the procedure regularised before expiry
Failure to re-export	If goods admitted under temporary admission are not re-exported by the deadline, the security is forfeited, the duty becomes payable, and the goods are treated as a permanent import

Not every container that arrives at Karachi is staying. Exhibition booths for trade fairs, demonstration tractors for dealer events, specialist tools for a construction project, and machinery brought in for a single season's trial all need to enter Pakistan, serve their purpose, and leave without the importer paying full customs duty on goods that will be in the country for a few weeks or months. Pakistan's temporary admission procedure allows exactly that — but it requires a pre-arranged security deposit, a documented re-export plan, and a hard deadline. This guide covers how it works and what an importer of temporary goods must prepare before the shipment arrives.

What is the temporary admission procedure?

Pakistan Customs permits the temporary importation of goods without the payment of customs duty, provided the goods are re-exported within the approved period and the duty is secured by a bank guarantee or cash deposit. The procedure applies to:

Exhibition and trade fair materials — booth equipment, display items, product samples
Professional equipment — tools, instruments, and machinery brought in for a specific project or contract
Commercial samples and demonstration goods — products shown to potential buyers and then returned
Machinery imported for trial, testing, or seasonal demonstration in Pakistan

The procedure is governed by the Customs Act 1969 and the Customs Rules, and it is administered on a case-by-case basis — there is no blanket authorisation, and each temporary import requires a separate application and approval.

How does the process work?

Application. Before the goods arrive, the importer or their clearing agent applies to the relevant customs collectorate for temporary admission. The application describes the goods, the purpose of the temporary import, the intended period of stay, and the re-export plan — how and when the goods will leave Pakistan.
Security. Customs will require security for the customs duty, additional customs duty, sales tax, and any other charges that would apply if the goods were imported permanently. The security is typically a bank guarantee — a promise by the importer's bank to pay Customs the duty amount if the goods are not re-exported — or a cash deposit. The security amount is the full duty and tax amount on a permanent import of the same goods.
Import and clearance. The goods are cleared under a temporary-admission goods declaration in WeBOC. The declaration is linked to the approved temporary-admission file, and the goods are released with the security in place.
Use and re-export. The goods serve their purpose in Pakistan — exhibition, demonstration, project work — and are re-exported before the deadline. The clearing agent files a re-export goods declaration in WeBOC, linked to the original temporary-import declaration.
Security release. Customs verifies that the re-exported goods match the temporarily imported goods and that the re-export occurred within the approved period. If satisfied, Customs releases the bank guarantee or refunds the security deposit.

What if the goods are sold or kept in Pakistan?

If the goods temporarily imported are sold, transferred, or otherwise disposed of in Pakistan rather than re-exported, the temporary admission must be converted to a permanent import. The importer files an amendment to the goods declaration, the duty and taxes become payable based on the value of the goods at the time of conversion, and the security is applied to the duty bill. The importer is also liable for any penalty for failure to re-export.

If the goods simply remain in Pakistan beyond the approved period — not sold, but not re-exported — the security is at risk of forfeiture, and Customs may take enforcement action. Importers who know the goods will not be re-exported on time should apply for an extension before the deadline expires, rather than letting the deadline pass.

Why is this relevant to agricultural importers?

Agricultural machinery dealers bring demonstration equipment into Pakistan before committing to a full import programme. A harvester manufacturer who wants to demonstrate a machine to Pakistani contractors during the harvest season imports the demonstrator under temporary admission, runs it for the season, and either re-exports it or converts it to a sale, paying the duty at that point.

Seed companies bring trial materials — small quantities of experimental varieties for field testing. Agricultural trade fairs — the Pakistan Agricultural Expo, the Punjab Agriculture Fair — bring international exhibitors whose booth equipment enters under temporary admission.

For any importer who needs goods in Pakistan for a limited period and then out, the temporary admission procedure is the mechanism. The alternative — importing permanently, paying full duty, and attempting to claim drawback on re-export — is more expensive and administratively heavier than the temporary admission path.

What should an importer of temporary goods prepare?

Apply for temporary admission well before the goods arrive — a last-minute application may not be processed in time for the vessel's arrival.
Arrange the bank guarantee with your bank before the application — the guarantee must be in place when the goods declaration is filed.
Plan the re-export logistics — vessel booking, inland transport, export documentation — alongside the import, not after, because the re-export deadline starts from the date of import.
Track the deadline and apply for an extension before expiry if the goods need more time. An extension applied for before the deadline is a request; applied for after the deadline, it is a compliance problem.

Olympic Agencies has managed temporary admissions — exhibition materials, demonstration machinery, trial equipment — at Karachi Port and Port Qasim since 1982. Our customs clearing service in Karachi covers temporary import applications, security arrangements, and re-export coordination. WhatsApp us your goods and purpose and we will handle the temporary admission from application to security release.

Temporarily importing goods? Let us set up the security, documentation, and re-export timeline with Customs.

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Frequently Asked Questions

Can I bring exhibition equipment into Pakistan without paying duty?+

Yes, under the temporary admission procedure. You apply to Customs for temporary importation, describing the goods, the purpose — exhibition, trade fair, demonstration — the intended period of stay, and the re-export plan. Customs may approve the temporary admission on provision of a bank guarantee or security deposit covering the duty and taxes that would apply to a permanent import. The goods must be re-exported by the approved deadline, and the security is released when Customs confirms the re-export. If the goods are sold or disposed of in Pakistan, the security is forfeited and the duty becomes payable.

Why can't I use an ATA Carnet for Pakistan?+

The ATA Carnet system — the international customs document for temporary importation operated by the International Chamber of Commerce — covers roughly 80 countries. Pakistan has not acceded to the ATA Convention and is not a Carnet country. This means importers must follow Pakistan's own national temporary-admission procedure, which serves the same function — allowing temporary import without duty payment — but requires domestic customs applications rather than an internationally recognised carnet document.

What happens to the bank guarantee if I re-export the goods on time?+

When the goods are re-exported, the clearing agent files an export goods declaration in WeBOC, linked to the temporary-import declaration. Customs verifies that the goods re-exported match the goods temporarily imported and that the re-export occurred within the approved period. If satisfied, Customs releases the bank guarantee or refunds the security deposit. The process takes time after re-export — importers should allow for administrative processing — but the security is returned in full if the procedure is followed.

Can agricultural machinery be temporarily imported for demonstration or trial?+

Yes. Agricultural machinery manufacturers and dealers regularly bring demonstration equipment into Pakistan under temporary admission — a tractor for field demonstrations, a harvester for a trial season, a sprayer for dealer training. The procedure is the same as for exhibition goods: apply for temporary admission, provide security for the duty, demonstrate or trial the equipment, and re-export it by the approved deadline. If the equipment is sold in Pakistan during or after the trial period, the temporary admission must be converted to a permanent import — the duty becomes payable and the security is applied to the duty bill.

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.