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ISLAMABAD: Directorate General of Customs Valuation, Karachi has increased Customs values on the import of empty glass bottles (for Perfumes and Cosmetics) and other categories of such bottles from all origins.

However, the empty glass bottles of pharmaceutical grade have been excluded from this raise in Customs values.

According to a valuation ruling number (2210 of 2026) issued on Thursday, the directorate observed that the subject goods were being assessed at comparatively lower values.

In order to ensure uniformity in valuation and safeguard government revenue, the Directorate initiated proceedings for determination of the Customs values of the subject goods under Section 25A of the Customs Act, 1969.

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.

Meetings were conducted to deliberate in detail upon the issues relating to the valuation of the subject goods.

During the meetings, the participants were required to submit documents, in support of their contentions, including sales tax invoices and verified export documents from the country of purchase. However, no documents were provided by the stakeholders. The viewpoints of all relevant stakeholders were carefully analyzed, and a detailed examination of import data for the preceding ninety (90) days was conducted. Accordingly, the 90 days import data, along with the supporting import documents, was comprehensively evaluated to determine prevailing price trends.

Furthermore a market enquiry was conducted in accordance with the prescribed procedure. Finally, market information has been utilised and, analyzed for determination of Custom values of the subject goods under Section 25(7) of the Act. This comprehensive evaluation ensures that the determination of Customs values is fair, transparent, and fully compliant with the law.

Copyright Business Recorder, 2026

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