No & Maybe.
Generally speaking the PK customs does not charge any duty on items less than $200 or up to USD 200.
There are also no duty charges on items marked “Gift”. But now for your specific question:
If the delivery is by DHL, FedEx, TNT, UPS (or any other courier company), there is 80% chances of duty payment.
If the delivery service is USPS, Royal Mail, PakPost (or any other postal service), there is 80% chance of no duty at all.
This is the general rule, be it a shipment from UK, China, Australia, USA or DXB.
