ISLAMABAD: The Directorate General of Customs Valuation, Karachi, has issued customs values on the import of branded Beverages (Aerated Waters) or soft drinks from all origins.
According to a valuation ruling number 2052 of 2026 issued by the directorate on Monday, the new customs values would be applicable on the import of Soft Drink (Brands: Pepsi/Coke/ Miranda /Fanta/Sprit/7Up); Soft/Flavoured Drink (Brands: Kinza/Glinter/Freez); Soft Drink/Soda Tonic/Flavoured (Brand: Schweppes) Soft Drink/Soda/Tonic/Flavoured (other brand).
The customs values for Beverages (Aerated Waters) were previously determined and notified through Valuation Ruling No. 974/2016 dated 22.11.2016. However, since the existing ruling is now over nine years old, the Directorate deemed it necessary to initiate a fresh exercise for the redetermination of customs values for the items covered under the said valuation. In this regard, a meeting notice was issued to all relevant stakeholders and extensive discussions and consultations were subsequently carried out to ensure their input and concerns were taken into account during the new valuation process.
During the meeting, stakeholders contended that their declared transaction values are genuine and consistent with recent import trends, and do not indicate any element of under-invoicing. They further stated that over time, as new brands are launched in the international market, these brands shall be incorporated into the valuation ruling to ensure it remains current and reflective of market realities. In support of their contention, the stakeholders submitted relevant documents for consideration by the Directorate.
The viewpoints of the stakeholders were thoroughly analyzed, and a detailed examination of import data for the last ninety days was conducted in conjunction with a review of the documentary evidence submitted by the stakeholders. The market survey and online price trends, as suggested by the stakeholders, were also examined. Furthermore, a brand-wise assessment based on quality and standards was undertaken. This comprehensive evaluation facilitated the development of a supplier-wise database incorporating the transaction values of goods imported into Pakistan, thereby ensuring a more objective and transparent basis for valuation.
The valuation methods prescribed under Section 25 of the Customs Act, 1969, were examined in sequential order for the determination of customs values of the subject goods. The transaction value method under sub-section (l) of Section 25 of the Customs Act, 1969, was found inapplicable due to the non-availability of information required under sub-section (2) of Section 25 of the Customs Act, 1969. The identical goods value method under Section 25(5) and the similar goods value
method under Section 25(6) were also examined; however, these methods could not be solely relied upon due to a lack of complete and demonstrable comparability and consistent variations in declared values. Meanwhile, a market inquiry as envisaged under sub-section (7) of Section 25 of the Customs Act, 1969, was also conducted as per the procedure of Office Order No. l712014 dated 19-03-2014 wherein various wholesale and retail markets were visited, and the actual prices of subject goods were acquired. Finally, based on a comprehensive evaluation ofimport data, market enquiry, and findings, the customs values of subject items have been determined under sub-section (7) of Section 25 of the Customs Act, 1969. This methodology ensures that the valuation determination is fair, transparent, and fully compliant with statutory provisions, while accurately reflecting prevailing international market trends and established valuation principles.
Customs Values for Beverages (Aerated Water), hereinafter specified, shall be assessed to duty/taxes at specified Customs Values, the directorate added.
Copyright Business Recorder, 2026
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