LAHORE: The Directorate General of Customs Valuation has set fresh customs values for imported massage chairs and other massagers, fixing C&F values at $356 per piece for basic/2D chairs, $554 for 3D models and $880 for 4D models.
Under Valuation Ruling No. 2110 of 2026, basic/2D massage chairs weighing up to 60kg will be assessed at $356 per piece, 3D massage chairs weighing up to 70kg at $554, and 4D massage chairs weighing up to 88kg at $880. The values apply to products from all origins.
Customs also fixed values of $19 per piece for foot, calf and leg massagers weighing 1,000 grams, $17.50 for 1,000-gram massage guns and $32 for other body massagers and equipment of the same standard weight.
For massage chairs exceeding the specified standard weights, customs values will rise proportionately by $6 per kg for basic/2D models, $7.80 per kg for 3D models and $10 per kg for 4D models for each additional kilogram.
For foot, calf and leg massagers, massage guns and other body massagers, the prescribed values are based on a standard weight of 1,000 grams per unit. Values will be adjusted proportionately where the actual weight is higher or lower.
High-end brands including Xuerui, OSIM, Panasonic, Osaki, Titan, Infinity, Inada, Sogno, Fujita, Cozzia and Human Touch are excluded from the ruling. Customs collectorates will assess consignments of excluded brands separately under Section 25 of the Customs Act, 1969.
The fresh valuation follows the withdrawal in 2019 of Valuation Ruling No. 1173/2017, which had previously determined customs values for massage chairs, foot massagers and other massagers.
Customs said the products had since undergone significant diversification in technology, models, specifications and features, while import and assessment data showed considerable variations in declared and assessed values. These changes prompted a fresh valuation exercise.
A stakeholder meeting was held on August 27. Representatives of Healthy Space (Private) Limited said the ZERO-brand massage chairs they imported were mostly basic/2D models in the lower-end category and subsequently submitted documents relating to product weights.
Customs said its review of ZERO Healthcare’s official product information showed the brand also offered massage chairs with 3D and 4D technologies. It consequently determined that a chair’s category could not be established from its brand alone and that the actual model, technology, specifications and features would determine whether it fell into the basic/2D, 3D or 4D category.
The Directorate also conducted market surveys and found that massage chairs were mainly sold through brand outlets, showrooms and official websites rather than wholesale markets. It therefore considered retail and sale prices, online prices, import data and technical specifications before establishing the new values.
Customs determined the values under the deductive method in Section 25(7), applying deductions for profits, clearance and handling charges, provincial cess, duties, taxes and other relevant elements to work retail prices back to the C&F level.
Where declared or invoice values are higher than those set under the ruling, assessments will be made at the higher values. For consignments imported by air, the difference between air and sea freight will also be added to the assessable value.
