KARACHI: The Federal Board of Revenue (FBR) has revised customs values for imported ceramic and porcelain sanitary ware through a new customs valuation ruling, updating the benchmark values used to assess duties and taxes on a wide range of bathroom fixtures entering Pakistan.
The Directorate General of Customs Valuation, Karachi, issued Valuation Ruling No. 2103/2026, replacing the earlier Valuation Ruling No. 1876/2024, which had remained in force for more than two years. The new ruling will remain effective until it is amended or withdrawn under the Customs Act, 1969.
According to the FBR, the revision was initiated following a request from the Pakistan Ceramics Manufacturers Association, which sought an update to customs values in light of changing international market conditions.
As part of the valuation exercise, the Directorate held consultations with importers, local manufacturers, and their authorized representatives during meetings in June 2026. Participants highlighted concerns regarding price variations, product quality, and prevailing market trends. However, despite requests, neither importers nor manufacturers submitted sufficient production cost data from Pakistan or China within the prescribed timeframe.
The FBR stated that customs values were determined after examining import data covering the period from July 2025 to March 2026, conducting market inquiries, and reviewing available commercial information.
Since the transaction value method and other valuation approaches could not be fully applied due to insufficient supporting information and significant variations in market prices, the Directorate adopted the fallback valuation method under Section 25(9) of the Customs Act, 1969, to determine the revised customs values.
The updated valuation covers a comprehensive range of imported sanitary ware products, including one-piece and two-piece toilet sets, wall-hung toilets, concealed cisterns, flush tanks, wash basins, urinals, bidets, ceramic bathtubs, water closets, sinks, seat covers, and jacuzzis.
Separate customs values have been prescribed for imports originating from China, Turkey, Thailand, Malaysia, Indonesia, Europe, and the United States, reflecting differences in international pricing across source markets.
The FBR clarified that where the declared transaction or invoice value exceeds the customs value specified in the ruling, duties and taxes will be assessed on the higher declared value. The ruling also provides that consignments imported by air will be subject to freight adjustments to account for the difference between air freight and sea freight costs.
Customs collectorates across Pakistan have been directed to implement the revised customs valuation immediately and report any implementation issues or anomalies to the Directorate General of Customs Valuation.
