ISLAMABAD: The Federal Board of Revenue (FBR) has raised the customs value of imported shelled almonds to $3.81 per kilogram and soft-shell almonds to $2.19 per kilogram, while cutting the value of hard-shell almonds to $1.41 per kilogram under a new valuation ruling.
The revised values replace those notified in Valuation Ruling No. 2065/2026, issued in April 2026, which had set customs values at $3.00 per kilogram for shelled almonds, $2.14 for soft shell almonds and $1.95 for hard shell almonds.
Compared with those rates, the new values represent increases of 27 percent for shelled almonds and about 2 percent for soft shell almonds, while the value for hard shell almonds has fallen by nearly 28 percent.
The Directorate General of Customs Valuation Karachi issued Valuation Ruling No. 2111/2026, superseding the earlier ruling issued on December 5, 2024, which was later replaced by the April 2026 valuation. The latest ruling applies to almond imports originating from all countries.
The new valuation follows the setting aside of Valuation Ruling No. 2065/2026 through Order-in-Revision No. 15/2026 dated June 1, 2026. The Directorate was directed to conduct a fresh valuation exercise, including an examination of domestic market prices, importer and seller margins, and published international prices under the valuation methods prescribed by law.
The Directorate invited importers and other stakeholders to submit import documents, invoices and other supporting information. A meeting was held on September 25, 2026, with representatives of the Pakistan Kiryana Merchants Association in Karachi and the Faisalabad Chamber of Commerce.
The Directorate said it reviewed available import data and conducted a market survey as part of the valuation exercise. Under the new ruling, the customs values for value-added almonds, including roasted and salted varieties, will be increased by 15 percent.
For imports arriving by land, a discount of $0.15 per kilogram will be allowed for sea freight, while actual land freight will be added. For imports arriving by air, the difference between air freight and sea freight will be added for assessment purposes.
The ruling applies across Pakistan, except for imports entering through land border stations in Khyber Pakhtunkhwa by persons or classes of persons filing goods declarations for clearance of those imports.
