KARACHI: The Federal Board of Revenue (FBR) has issued fresh customs values for spray dispensing components to ensure accurate assessment of duties and taxes at the import stage.
According to an official notification, the Directorate General of Customs Valuation, has notified the revised rates through Valuation Ruling No. 2043/2026, which supersedes the earlier Valuation Ruling No. 1890/2024 dated June 4, 2024. The new ruling will remain applicable until it is revised or rescinded under Section 25A(4) of the Customs Act, 1969.
Scope of the New Valuation Ruling
The ruling covers spray dispensing components, including:
• Spray triggers
• Spray heads or trigger sprayers
• Aerosol valves
• Perfume pumps
The valuation has been revised following concerns raised by importers and manufacturers regarding under-invoicing and inconsistencies in declared import values. A comprehensive review of import data revealed significant variations, prompting the Directorate to undertake a fresh determination of customs values in line with prevailing international prices and market trends.
Stakeholder Consultation and Valuation Methodology
The Directorate conducted a stakeholder consultation meeting on January 14, 2026, where manufacturers, importers, and trade representatives were invited to present their viewpoints and supporting documentation.
Various valuation methods prescribed under Section 25 of the Customs Act, 1969 were applied sequentially. Due to insufficient and inconsistent transaction data, the authorities ultimately determined the customs values using computed and fallback valuation methods under Sections 25(7) and 25(9), ensuring transparency and compliance with legal requirements.
Newly Determined Customs Values
Under the revised ruling, the customs values (C&F basis) per kilogram for spray dispensing components have been fixed based on the country of origin:
• China: US$ 6.00 per kg
• Korea, Taiwan, Thailand: US$ 6.60 per kg
• Europe, USA, Canada: US$ 7.20 per kg
• Other origins: US$ 6.40 per kg
These values will serve as the minimum benchmark for duty and tax assessment, unless the declared import value is higher, in which case the declared value will prevail.
Applicability and Legal Recourse
The FBR has directed all customs collectors to strictly implement the revised valuation. Importers aggrieved by the ruling may file a revision petition within 30 days under Section 25D of the Customs Act, 1969, before the Director General, Customs Valuation.
Impact on Imports and Revenue
Tax and trade experts believe the revised customs values will discourage under-invoicing, enhance revenue collection, and promote fair competition in the domestic market. The measure is also expected to improve transparency and documentation in imports of packaging and dispensing components, widely used in the cosmetics, pharmaceutical, and household products industries.
