ISLAMABAD: The Directorate General of Customs Valuation has set new customs values for imported dry grapes, or raisins, ranging from $1.55 to $1.63 per kg after finding that the goods were being assessed at comparatively lower values.
Under Valuation Ruling No. 2109 of 2026, raisins originating from Iran will be assessed at a C&F customs value of $1.59 per kg, compared with $1.63 per kg for Afghanistan and $1.55 per kg for China. The goods fall under HS Code 0806.2000.
The ruling supersedes Valuation Ruling No. 02/2022 dated October 11, 2022, issued by the Directorate of Customs Valuation, Quetta. The new ruling will remain applicable until it is rescinded or revised under Section 25A of the Customs Act, 1969.
Customs said it initiated the fresh valuation exercise after observing that imported raisins were being assessed at comparatively lower values, prompting a review aimed at ensuring uniform valuation and safeguarding government revenue.
Stakeholder meetings were held on September 8 and September 23, with importers and other participants asked to provide supporting documents, including sales tax invoices and verified export documents from the countries of purchase. However, Customs said no documents were provided by stakeholders.
The Directorate subsequently examined import data for the preceding 90 days and conducted market enquiries, which found that prices of the goods were higher in local markets.
Customs said the transaction value method could not be relied upon because complete, reliable and verifiable information was unavailable, while valuation based solely on identical or similar goods was also considered unsuitable because of insufficient evidence on quality, quantity and commercial comparability.
It therefore used market survey information to determine the customs values under Section 25(7) of the Customs Act.
Where an importer’s declared value or the value shown on an invoice retrieved from a consignment is higher than the value fixed under the ruling, Customs will assess duties and taxes on the higher value.
The ruling applies across Pakistan except to specified imports cleared through land border stations in Khyber Pakhtunkhwa under the jurisdictional arrangements set by the Directorate General of Customs Valuation.
