Income tax on imports
Income tax on import is on imports is collected by the collector of custom at the rate of 6% of the value of the goods at the same time as making payment of customs duty. Except in the case of an industrial undertaking importing goods as raw materials, plant, machinery and equipment for its own use. The income tax collected at import stage is a full & final discharge of income tax liability on the income of the importer arising from the imports. 
Income tax on import is charged on the value of the goods as determined. 
All importers are required to pay Sales Tax on taxable goods at the rate of 15% at the time of importation. The Sales Tax of goods imported into Pakistan is paid by the importer at the same time as making payment of customs duty. Sales Tax on imported goods is chargeable on assessed import value of the goods.

All importers are required to register with the sales tax department. The Central Registration Office based in Islamabad has online access to the NTN and NADRA databases for verifications purposes.

The following initial documents are required for export:

National Tax Number Certificate, which is issued by the Income Tax Department on filing of application form accompanied with one attested photocopy of National ID Card

Commercial exporter is not required to register with sales tax department. But if you pay the sales tax on purchasing the goods from local market you could benefit from registering with the sales tax department so you are allegeable to re-claim any tax paid on purchases. Once you are registered in sales tax department you will be required to file sales tax returns irrespective of weather you have been involved in any sales tax activity or not.
Current bank account is required for export proceedings and documents.
Membership certificate of Chamber of Commerce and Industries or any relevent trade association.

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