KARACHI: The Directorate General of Customs Valuation has issued a new valuation ruling for imported ceramic and porcelain sanitary wares, revising customs values that had remained unchanged for more than two years under Section 25A of the Customs Act, 1969.
Valuation Ruling No. 2103/2026, issued on July 28, 2026, supersedes the earlier Valuation Ruling No. 1876/2024, which was issued on April 26, 2024.
The revision followed a representation from the Pakistan Ceramics Manufacturers Association (PCMA), submitted on April 1, 2026, seeking updated customs values for the goods. The Directorate subsequently initiated the exercise and issued meeting notices to all stakeholders.
Consultations were held with importers, manufacturers and authorised representatives on June 4, 2026, and June 18, 2026. Both the PCMA and the importers had committed to submit cost-of-production data for the goods in Pakistan and China, respectively, but neither side provided substantial documentation despite being given ample time.
Importers argued for a rationalisation of customs values, contending that ceramic and porcelain sanitary items are prone to damage, defects and changing market trends. To assess these claims, the Directorate examined import data covering the period from July 2025 to March 2026.
In determining the new values, the Directorate applied the valuation methods under Section 25 of the Customs Act in sequential order. The transaction value method could not be used due to a lack of required information, while data on identical and similar goods offered only limited guidance because of differences in market values.
A market inquiry was also carried out across various markets to gather actual prices, but variation in the collected data meant it could not be relied upon alone.
Since manufacturer prices were unavailable, the computed value method could not be applied either. As a result, the Directorate used the fallback method under Section 25(9), calculating the cost and freight value after adjusting for profit margins, in line with Customs Rule 121(2) of the Customs Rules, 2001.
The ruling sets customs values, in US dollars per piece or set on a cost-and-freight basis, separately for goods originating from China, from Turkey, Thailand, Malaysia and Indonesia, and from Europe and the USA.
Key values include the following:
A one-piece toilet set with cistern and accessories is valued at $43.50 from China, $52.20 from Turkey and related markets, and $65.25 from Europe or the USA.
A two-piece toilet set is valued at $35.20, $41.80 and $46.59 respectively across the same regions. Wall-hung toilets with cistern are valued between $45.14 and $67.47, while wall-hung toilets without cistern range from $23.96 to $33.34.
Gold-plated one-piece toilet sets carry among the highest values in the schedule, ranging from $99.33 to $149.31. Wash basins with pedestal, depending on size, are valued between $10.07 and $53.05, while pedestal-free wash basins for under-counter or vanity use are valued between $10.07 and $20.93.
Bidets are valued between $28.05 and $35.89, and single and double sinks with fittings range from $19.00 to $36.23. Ceramic bath tubs are valued between $130.00 and $188.76, while jacuzzis carry the highest values in the ruling, ranging from $100.00 to $145.00.
Other categories covered include concealed cisterns, cistern flash tanks, squatting pans, wall-hung and pedestal urinals, pedestals for wash basins, seat covers, half pedestals and water closets, each assigned separate values depending on the country of origin.
The ruling stated that where transactional or invoice values for a consignment exceed the customs values set out in the ruling, assessment will be made on the higher value, in line with Section 25(1) of the Customs Act. For goods imported by air, the difference between air and sea freight will be added to the assessed value.
The Directorate said the ruling applies based on the description and specifications listed in the schedule, with HS codes provided for illustrative purposes only. Collectorates of Customs have been directed to ensure implementation of the ruling and to report any anomalies to the Directorate immediately
