ISLAMABAD: Directorate General of Customs Valuation Karachi has issued new customs values on the import of Self-Adhesive Sticker Paper from Indonesia, Thailand, Europe and China.
According to a valuation ruling issued by the directorate, the Customs values of Self Adhesive Sticker Paper in Sheet were determined under Section 25A of the Customs Act, 1969 vide Valuation Ruling No.2004/ 2025 dated 25.06 .2025.
Various stakeholders filed an appeal before Director General under Section 25D of the Customs Act, 1969. The Directorate General vide its Order-in-Revision No.48 of 2025 dated 19.09.2025 rescinded the subject valuation ruling and directed to the Directorate to re-determine the values according to Chinese brand and valuation methodology prescribed in the Section 25 of the Customs Act, 1969.
Accordingly, the Directorate initiated exercise for re-determination of values in accordance with law.
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During the meeting, stakeholders raised concerns that the determined customs values did not correspond with the prevailing international trade prices. They specifically highlighted that the import values of sticker paper in sheets from China have significantly declined over the last three months compared with the values prescribed in the earlier rescinded Valuation Ruling.
Representatives of the Kantac Company and GSF brands of sticker paper contended that their brands should be incorporated into the Valuation Ruling, asserting that their declared import values are fair and genuine. They further requested that these declared values be accepted as transaction values in accordance with Section 25 of the Customs Act, 1969.
In view of these findings, the customs values were determined on the basis of country of origin, brand wise and prevailing market indicators, in accordance with Section 25 of the Customs Act, 1969.
The valuation methods prescribed under Section 25 of the Customs Act, 1969 were applied in a strict sequential manner to ensure full legal compliance. Initially, the transaction value method under sub section (1) was examined but found inapplicable due to the absence of information required under sub-section (2) of Section 25. The values of identical and similar goods under sub sections (5) and (6) were then analysed, with particular attention given to origins and brand wise variations, and images of released consignments were also reviewed for clarity before any determination was made. Finally, after due consideration the customs values were determined under sub-section (5) & (6) of Section 25 of the Customs Act, 1969. This comprehensive evaluation ensures that the determination of customs values is fair, transparent, and fully compliant with the law, the ruling added.
Copyright Business Recorder, 2026
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