ISLAMABAD: Directorate General of Customs Valuation Karachi has fixed new customs values on the import of spark plugs from China, Japan, Europe and other origins.
In this regard, the directorate general has issued a valuation ruling number 2032 of 2026 on Monday.
The customs values of Auto Replacement Parts Spark Plugs were determined vide Valuation Ruling No.1957 of 2025 which was challenged before the Director General, Customs Valuation under Section 25D of the Customs Act, 1969. The Director General, vide Order-in-Revision No.27/2025 dated 26.03.2025, remanded the matter to this Directorate for fresh determination of customs values under Section 25A of the Customs Acq1969.
Accordingly, the Directorate initiated exercise for re-determination of customs values of the items covered under the said valuation. Meeting notice to the relevant stakeholders was issued whereas extensive discussion and consultation was also carried out with the stakeholders.
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The ruling said that during the meeting, the representative of Pakistan Automobile Spare Parts Importers & Dealers Association (PASPIDA) contended that value is not in accordance with prevailing international prices, the items are easily available in the market, thus fresh value may be determined accordingly. They further contended that the higher determined customs value has adversely affected the competitiveness of lawful imports and, as a consequence, allegedly encouraged smuggling of the subject goods.
The representative also stated that the OEM value is also on lower side.
The representative of IWs, Indus Motor Company (IMC) contended that values may be determined based on constituent material, because production of OEM and non OEM is similar
The matter for determination of customs value of Spark Plugs has been examined. Spark plugs differ in value depending upon brand, origin, type (iridium and non-iridium), application, and automotives; therefore, valid comparison is possible among goods of similar specifications and commercial level.
For this purpose, prevailing import data has been analyzed after applying appropriate filters and excluding abnormal or non-comparable values.
In addition, a market survey has also been conducted and considered, which reflects prevailing wholesale and retail prices of Spark Plugs in the local market. The market survey corroborates the import data and indicates higher and lower prices’ trends as compared to generic types.
In view of the facts, it is concluded that the customs value of auto replacement Spark Plugs may be determined under Section 25A of the Customs Act, 1969 based on comparable import data, duly supported by the market survey report, and origin-wise to ensure fairness, transparency, and uniformity in assessment.
Accordingly, the customs value of the subject goods has been determined under Section 25(9) read with sub-section (7) of Section 25 of the Customs Act,1969, the ruling added.
Copyright Business Recorder, 2026
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