KARACHI: Directorate General of Customs Valuation issued Valuation Ruling No. 2000/2025 dated April 23, 2025 to calculate duty and taxes on import of old and used computers and laptops.
The updated ruling, issued under Section 25-A of the Customs Act, 1969, aims to bring customs values in line with current international market trends and prevailing import data.
The updated valuation replaces Ruling No. 1848/2024 and comes after a detailed analysis and consultation with stakeholders held on February 27, 2025. According to customs authorities, the previous ruling was over a year old, and market shifts necessitated a reassessment.
Key Highlights of the Valuation Ruling:
• Used CPUs (Complete Systems):
o Core i5: $39 per piece
o Core i7: $55 per piece
o Core i9: $107 per piece
• Used LCD/LED Monitors:
o All sizes: $21 per piece
• Used Laptops (Complete Units):
o Core i3: $35 per piece
o Core i5: $45 per piece
o Core i7: $75 per piece
o Core i9: $135 per piece
• Accessories and Components:
o RAM (All sizes): $10 per piece
o CD/DVD ROM Drives: $3 per piece
o Keyboard and Mouse (Wired/Wireless): $2 per piece
o Hard Disk Drives (HDDs): $20 per piece
• Printers:
o Dot Matrix: 65% of the value determined in VR No. 1750/2021
o Inkjet: $15 per piece
o Laserjet: $22 per piece
o Multi-function (All-in-One): $39 per piece
• UPS (Uninterrupted Power Supply): $270 per piece
• Other Peripherals:
o VGA, USB, and Power Cables: Assessed on $1–$2 per piece depending on type
o Scanners: $20 per piece
o Multimedia Speakers: $10 per piece
o Laptop Batteries and Chargers: Assessed at 65% of values in older rulings
The customs valuation was established through methods under Section 25 of the Customs Act. Since declared transaction values often failed to reflect actual market prices, the department conducted market surveys and analyzed 90 days of import data to establish reliable customs values.
The ruling also emphasizes that in cases where invoice or declared values exceed those determined in this ruling, the higher values will apply for duty assessment. For air shipments, the freight differential between air and sea transport will also be considered.
This move by Customs aims to streamline the clearance process, discourage under-invoicing, and ensure fair taxation of used computer imports—an essential segment for small businesses, educational institutions, and budget-conscious consumers across Pakistan.
