ISLAMABAD: The Directorate General of Customs Valuation, Karachi, has set new Customs values for Spray Dispensing Components imported from China.
In this regard, the directorate has issued a new Valuation Ruling that supersedes Valuation Ruling No. 2043-1-2026.
Earlier, the Customs values of Spray Dispensing Components (Spray Heads or Trigger Sprayers, Aerosol Valves, Lotion Pumps and Perfume Pumps) were determined under Section 25A of the Customs Act, 1969 vide Valuation Ruling No 2043/2026. The said Valuation Ruling was challenged before the Director General under Section 25D of the Customs Act, 1969.
The Director General, vide Order in Review No. 09/2026 dated 28-04-2026, rescinded the Valuation Ruling No.2043/2026.
Accordingly, notices were issued to the importers and other concerned stakeholders, inviting them to participate in the valuation proceedings and submit relevant documentary evidence, including import documents, invoices, and other information considered necessary for determination of the Customs values.
The viewpoints of all stakeholders were examined in detail for the purpose of determining Customs values under Section 25A of the Customs Act, 1969. Accordingly, they were requested to submit relevant import and cost-related documents in support of their respective positions. The manufacturer requested to take into account the prices of constituent materials, manufacturing costs, labor charges, utilities, overhead expenses, and reasonable value addition for the determination of Customs values of the subject goods. The 90 days’ import data, along with the supporting import documents, was comprehensively evaluated to determine prevailing price trends. Furthermore, market enquiries were conducted in accordance with the prescribed procedure laid down in the Office Order, which the FBR maintained.
Consequently, exhausting the preceding valuation methods in sequential order, the Customs values for the subject goods have been determined under sub-section (9), read with sub-section (6), of Section 25 of the Customs Act,1969, by taking into account the most appropriate and reliable information available on record, the FBR added.
Copyright Business Recorder, 2026
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