Alcohol regulations in Khyber Pakhtunkhwa

Licences needed

Prohibited for beverage alcohol. Special licences are only granted for bona fide medicinal, scientific, or industrial purposes (such as denatured or rectified spirits) and requires execution of a counterpart agreement and security deposit.

Authority

Excise, Taxation and Narcotics Control Department, Government of Khyber Pakhtunkhwa (Collector / Director General Excise)

Documents

not confirmed

Fees

As directed by the Provincial Government generally or in any particular case (not confirmed)

Time to obtain

not confirmed

Who can import

Commercial import of alcoholic beverages into Pakistan is banned under Appendix-A of the federal Import Policy Order, 2022. Exemptions apply only to foreign diplomatic missions/privileged persons under the Diplomatic and Consular Privileges Act, 1972. For inter-provincial movement (termed 'import' into KP from other provinces), under Rule 52 of the KP Prohibition Rules, 1949, permits are restricted to scheduled caste/non-Muslim permit holders, military formations with non-Muslim personnel, or authorized medicinal/industrial users.

Licences or registrations

Provincial Excise Import/Transport Permit and Pass (Form P. XXI); diplomatic exemption certificate for international diplomatic consignments.

Authority

Federal: Ministry of Commerce and Federal Board of Revenue (Pakistan Customs). Provincial: Excise, Taxation and Narcotics Control Department, Khyber Pakhtunkhwa.

Documents

Excise pass/permit from the Collector or Director Excise; counterpart agreement.

Fees

not confirmed

Time to obtain

not confirmed

Required

no

Process

Commercial import and general retail sale of beverage alcohol are prohibited; no commercial brand or label registration process exists for beverage spirits.

International commercial import of spirits (HS 2208) is prohibited at the federal level, and tourists/travellers have a zero duty-free alcohol allowance upon entry into Pakistan. Diplomatic missions may import duty-free under strict quotas. Within Pakistan, moving Pakistan-made foreign liquor (PMFL) or beer from a licensed distillery in another province (e.g., Punjab) into KP requires an advance provincial transport/import pass issued by KP Excise authorities.

90% ad valorem statutory Customs Duty across all HS 2208 subheadings (2208.2000 to 2208.9000) under the Pakistan Customs Tariff FY 2025-26 (applicable to non-exempt assessable entries, as commercial imports are banned).

Federal: 18% standard Sales Tax plus Additional Customs Duty and Regulatory Duty where applicable. Provincial: Under the KP Prohibition Rules, 1949, historical vend/assessment fees were set in statute (e.g., Rs. 4-8-0 per imperial gallon for spirits/wines), while current permit fees and duty rates on medicinal/industrial spirits or special permits are fixed via notification by the KP Excise, Taxation and Narcotics Control Department (specific current spirit permit fee rates not confirmed in 2024-2025 Finance Acts).

Unlike Sindh (which licenses retail wine shops) or Punjab (which licenses certain 4- and 5-star hotels), KP has no open retail liquor shops or licensed public bars. Under the KP Prohibition Rules, 1949, historical licence classes exist on paper (such as Form P. XI for non-proprietary clubs/messes, Form P. XII for trade vend, and Form P. XIV/XV for military canteens), and possession/consumption is strictly limited to non-Muslim foreigners, non-Muslim citizens with monthly quota permits (for religious ceremonies or personal residential use), or certified medical cases in private premises.

banned

For general food/beverage products under the federal Import Policy Order, 2022, consumer packs require production and expiration dates in day/month/year format and ingredient lists in English/Urdu, and must not contain haram ingredients (alcohol is banned in consumer imports). For domestically moved or medicinal spirits under KP Excise rules, receptacles must be covered by an official excise pass and measured in standard Collector-approved units.

Strictly prohibited across all print, broadcast (PEMRA regulations), and outdoor media nationwide and provincially. Even under the historical KP Prohibition Rules, 1949, any permitted licensee was barred from displaying more than a basic name and licence class signboard in Urdu and English.

not confirmed

The entire province of Khyber Pakhtunkhwa (including the merged tribal districts, formerly FATA) operates under strict prohibition for Muslims and has no public retail outlets or bars; public consumption is a criminal offence across the whole province.

• Neither the Khyber Pakhtunkhwa Finance Act, 2024 (Act No. I of 2024) nor the Khyber Pakhtunkhwa Finance Act, 2025 (Act No. XVIII of 2025) relaxed alcohol prohibitions or introduced commercial liquor licensing, focusing excise amendments on un-manufactured tobacco and motor vehicle penalties (including fines of Rs. 1,000 to Rs. 5,000 for driving under the influence of drugs or alcohol).
• The Federal Board of Revenue (FBR) Pakistan Customs Tariff for FY 2025-26 maintained the 90% statutory customs duty on all spirit categories under HS 2208 alongside the continuing commercial import ban under the Import Policy Order, 2022.

There are virtually no commercial opportunities for foreign spirit exporters in Khyber Pakhtunkhwa because Pakistan bans the commercial import of alcoholic beverages and KP has no licensed retail shops or hotel bars. The only legal channel into Pakistan is supplying duty-free diplomatic bonded warehouses (primarily in Islamabad and Karachi) that serve foreign embassies and privileged diplomatic personnel.

• Excise, Taxation and Narcotics Control Department, Khyber Pakhtunkhwa
• Khyber Pakhtunkhwa Revenue Authority (KPRA)
• Federal Board of Revenue (FBR) - Pakistan Customs
• Ministry of Commerce, Government of Pakistan