KARACHI: The Directorate General of Customs Valuation Karachi has issued updated customs values for the import of eight types of branded mineral and sparkling water, officials confirmed on Thursday.
Under Valuation Ruling No. 2049 of 2026, the new values apply to branded mineral waters, including Masafi, Mai Dubai, Evian, Acqua Panna, and other imported brands, as well as sparkling water brands such as Perrier, San Pellegrino, and similar products.
The Directorate observed that previous imports of these items were assessed at lower-than-appropriate values. To ensure consistency and protect government revenue, it initiated a comprehensive exercise under Section 25A of the Customs Act, 1969, inviting relevant stakeholders to submit documentary evidence and participate in the valuation process.
Importers argued that their declared transaction values were accurate, aligned with recent trends, and did not indicate under-invoicing. They also submitted retail sales invoices and requested a market survey to support their claims.
The Directorate evaluated these documents alongside import data from the past 90 days, local price information, and brand-specific specifications. Imports were classified into natural mineral water and sparkling mineral water to ensure proper comparisons and uniformity in assessment.
Valuation methods under Section 25 of the Customs Act, 1969 were applied sequentially. The transaction value method was first reviewed but found inapplicable due to missing information. Values of identical or similar goods were also examined but could not be fully relied upon for certain origins due to discrepancies in purity levels and price fluctuations.
A market enquiry was then conducted following official procedures, including visits to local markets and consultations with retailers, wholesalers, and online sources. Based on this thorough analysis, customs values were determined under Section 25(7), ensuring that the process is transparent, fair, and fully compliant with the law.
Officials emphasized that the new valuation ensures uniformity, protects revenue, and reflects accurate market conditions for imported mineral and sparkling water in Pakistan.
