This study examines the stark differences in octroi revenues from international imports, contrasting Karachi’s buoyant sea dues with the relatively modest collections at dry ports. It explores whether these disparities stem from the nature of imports or from variations in tax structures and administration. By reviewing Karachi and Lahore’s systems, the report assesses the feasibility of adopting an ad valorem structure at dry ports, its legal implications, and the potential for significant additional revenues.
