KARACHI: Directorate General of Customs Valuation has released fresh customs values for imported solar inverters, aimed at ensuring a more transparent and market-aligned assessment of duties and taxes.
The updated valuation has been issued through Valuation Ruling No. 2015/2025, dated July 25, 2025. This new ruling supersedes the earlier Valuation Ruling No. 1913/2024, which had been in effect since November 5, 2024. The Directorate, a key division under the Federal Board of Revenue (FBR), has revised these values under the authority granted by Section 25-A of the Customs Act, 1969.
The earlier ruling had come under scrutiny when importers of solar inverters challenged the valuation on grounds of overpricing. They filed an appeal under Section 25-D of the Customs Act, prompting the Director General to review the matter. In Order-in-Revision No. 08/2025, issued on February 4, 2025, the Director General directed a re-evaluation, recommending clearer sub-categorization based on inverter capacity.
Following this directive, customs authorities conducted a fresh review. Importers were asked to provide supporting documents such as export Goods Declarations (GDs), Letters of Credit (LCs), and other financial instruments to validate their claims. The review also addressed technical ambiguities surrounding inverter classifications, particularly the difference between Hybrid, On-Grid, and Off-Grid solar inverters.
• Hybrid inverters are capable of managing solar power, battery storage, and grid integration. These are equipped with dedicated terminals to export excess electricity to the grid.
• On-grid inverters operate strictly with grid connectivity and cannot function during outages as they lack battery storage.
• Off-grid inverters, on the other hand, are designed for independent operation using solar panels and battery backup. They automatically switch to generator or AC input when solar or battery power is insufficient, but do not export energy to the grid.
The revised ruling aims to bring clarity and fairness in duty assessments and better reflect the diversity of solar inverter products being imported into Pakistan.
