Custom Valuation Ruling in Pakistan 2025: Import Duty Rates & FBR Guidelines

If you are an importer or a business owner, you must understand the Custom Valuation Ruling in Pakistan 2025. In 2025, the Federal Board of Revenue (FBR) introduced updated customs valuation rulings and import duty rates. These changes aim to ensure transparency, discourage under-invoicing, and protect local industries. Here’s everything you need to know.

What Is a Custom Valuation Ruling?

A Custom Valuation Ruling refers to an official price guideline issued by the Directorate General of Customs Valuation under Section 25A of the Customs Act, 1969. It determines the customs value of imported goods, which directly affects how much duty and tax you will pay.

Primarily, authorities use the transaction value method, which relies on the actual price paid for the imported goods. However, if this method cannot apply, they follow alternative approaches such as:

Valuation based on identical or similar goods
Deductive or computed value methods

This process helps maintain uniformity and fairness in trade practices.

Key Updates in Valuation Rulings (2025)

In 2025, the FBR reviewed and revised several valuation rulings. For instance, the customs value of Kino (mandarins) increased to $410 per metric ton, effective from December 2024 until May 2025. Similarly, many other product categories now have revised benchmarks based on international pricing trends and domestic data analysis.

New Import Duty Rates in Pakistan 2025

The FBR made several changes to import duty structures to regulate the inflow of non-essential items. As of July 2024, the following duties apply:

Regulatory Duties (RD): Range from 5% to 90% on 657 luxury or non-essential goods
Additional Customs Duty (ACD): Ranges from 2% to 7% on over 2,200 items that were previously duty-free

For example, Completely Knocked Down (CKD) vehicles above 1,000cc now attract a 7% ACD.

Who Qualifies for Duty Exemptions?

You can qualify for duty exemptions if your goods fall under specific rules or schemes, such as:

SRO 678(I)/2004 – Covers development and strategic items
Chapter 99 – Includes humanitarian or industrial exemptions
SRO 492(I)/2009 – Temporary Importation Scheme

These exemptions aim to reduce the cost burden for critical industries and national projects.

Trade Relief Under D-8 Agreement

From January 10, 2025, Pakistan granted tariff concessions on imports from D-8 countries, including Bangladesh, Egypt, Indonesia, Iran, Malaysia, Nigeria, and Turkey. However, to benefit from these concessions, your goods must meet the Rules of Origin criteria under the D-8 Preferential Trade Agreement.

Conclusion

The Custom Valuation Ruling in Pakistan 2025 brings significant changes that importers must monitor closely. By staying updated with revised customs values, duty rates, and exemption criteria, you can avoid penalties and improve your profit margins. Stay tuned with Bloom Pakistan

Tip: Regularly check the official FBR website for the latest valuation rulings and import policies.