KARACHI: The Directorate General of Pakistan Customs Valuation, Karachi, has issued a new customs valuation ruling revising the import value of empty tin cans from all origins for the purpose of assessing customs duties and taxes.
According to Valuation Ruling No. 2057 of 2026, the revised customs values have been notified after a review appeal was filed by M/s Fine Daily (Pvt.) Ltd. under Section 25D of the Customs Act, 1969, challenging the earlier valuation mechanism introduced in August 2025.
The appellant contended that higher declared transaction values, duly supported by verified import documents, were rejected without sufficient justification in the previous ruling. The appeal also highlighted concerns over the method used to calculate conversion costs and value addition associated with printing on electrolytic tin plate.
Following the appeal, the Director General of Customs Valuation rescinded the earlier ruling and instructed the Directorate to undertake a fresh valuation exercise for imported empty tin cans.
During the revised proceedings, a wide range of stakeholders, including importers, traders, and local manufacturers, participated in the valuation process. They submitted commercial invoices, supplier quotations, and market-based evidence to support a reassessment of the customs values.
Customs officials said the new valuation exercise involved a detailed analysis of import data from the last 90 days, including country-wise and supplier-wise import trends, declared customs values, import volumes, and the prevailing prices of raw materials in the international market.
Particular attention was given to import trends from China, which continues to be the major source country for empty tin can imports into Pakistan.
The Directorate stated that the updated customs values were finalized after a comprehensive review of market intelligence, stakeholder submissions, and manufacturer quotations, in accordance with Section 25A of the Customs Act, 1969.
The revised ruling is expected to provide a more transparent and balanced valuation framework, helping customs authorities ensure proper collection of duties and taxes while addressing concerns raised by importers over previous valuation practices.
The development is significant for businesses involved in the import and packaging sectors, as the revised customs values may directly affect the cost of imports, duty incidence, and overall pricing structure in the local market.
