KARACHI: The Directorate General of Customs Valuation has issued a fresh valuation ruling for light fittings and fixtures under Section 25A of the Customs Act, 1969, restoring a structured valuation framework after a gap of nearly seven years.
Valuation Ruling No. 2102/2026, issued on July 28, 2026, follows the withdrawal of the earlier Valuation Ruling No. 1184/2017, which had been issued on June 16, 2017.
That ruling was withdrawn on November 4, 2019, after the Units of Measurement for goods under various PCT codes were revised through CGO No. 15/2019 and CGO No. 17/2019.
The Directorate said that in the absence of an operative ruling, light fittings and fixtures, which are regularly imported in considerable quantities, were being assessed at varied declared values, creating inconsistency in assessment practices and a potential risk of revenue leakage. This prompted the Directorate to initiate a fresh exercise for determination of customs values under Section 25A.
A meeting with relevant stakeholders was held on June 18, 2026. Participants’ viewpoints were heard in detail, and stakeholders were asked to submit documentary evidence to support their positions.
To determine the new values, the Directorate retrieved and examined 90 days of import data alongside stakeholder input, followed by market enquiries conducted under Section 25(7) of the Customs Act.
The Directorate found that light fittings and fixtures are imported in various types, sizes, designs, functions, specifications and weights, with prices varying considerably based on construction material, wattage, technology, dimensions,
In determining values, the Directorate examined the transaction value method, but it could not be relied upon due to a lack of complete and verifiable information. Methods based on identical and similar goods also could not be used exclusively, given wide variation in declared values and the availability of goods across multiple types, sizes and specifications. Market enquiries were conducted, but the deductive value method alone was found unsuitable due to varying types, qualities and specifications available locally.
The Directorate also examined the computed value method by considering customs values of components used in light fittings, but this too could not be relied upon due to inconsistent input costs and the unavailability of complete data on fabrication, labour, manufacturing overheads and other associated costs. Values were therefore determined under Section 25(9), read with Section 25(7) and Rule 121(2) of the Customs Rules, 2001.
The ruling sets customs values on a workback cost-and-freight basis, based on a standard unit weight of 1,000 grams per piece. Light fittings for stage decoration are valued at $8.42 per piece for Chinese origin and $10.95 for other origins. Light fittings of base metal for fluorescent tubes without tube and ballast are valued at $4.15 for China and $5.40 for other origins.
LED/SMD light fittings used for flood, street, panel, spot, ceiling or wall lighting in outdoor applications are valued at $4.00 for Chinese origin and $5.20 for other origins.
Other light fittings, including spot, panel, ceiling or wall lights, are valued at $3.90 for China and $5.07 for other origins. Electric or desk table lamps, including bedside or floor-standing lamps, are valued at $3.95 for China and $5.14 for other origins.
The Directorate noted that these values are based on a standard net weight of 1,000 grams per unit, and where the actual net weight of an imported unit differs from this standard, the customs value will be determined proportionately based on actual weight.
As with related rulings, the Directorate said that where declared or invoice values exceed the customs values set in the ruling, assessment will be made on the higher value under Section 25(1) of the Customs Act. For consignments imported by air, the difference between air and sea freight will be added to the assessed value.
Collectorates of Customs have been directed to ensure implementation of the ruling and to report any anomalies to the Directorate immediately.
