New customs values on imported empty tin cans fixed
ISLAMABAD: The Directorate General of Customs Valuation, Karachi, has fixed a new customs value (USD 1.5 per Kg) on the import of empty tin cans from all origins.
In this regard, the directorate has issued a new valuation ruling (2057 of 2026) on Friday.
The customs values of empty tin cans were determined vide Valuation Ruling No 202212025 dated 08.08.2025. Fine Daily (Pvt) Ltd filed a review appeal under Section 25D of the Customs Act, 1969, before the Director General, Directorate General of Customs Valuation.
The petitioner argued that their higher-than-declared transaction values, supported by verified documents, were wrongly rejected without proper reasoning and that the Directorate failed to justify the computed value inputs, particularly the conversion costs under Section 25(8).
On the issue of applying a uniform customs value to imports from all origins, the Respondent Department maintained that empty tin cans are standardised products with negligible origin-based price variation; this position was found plausible and accepted due to the absence of contrary evidence from the petitioner.
However, the Directorate was found to have disregarded the directions contained in Order-in-Revision No 2812025 by not properly considering the petitioner’s documentary evidence and by failing to correctly assess the value addition arising from printing on Electrolytic Tin Plate (ETP).
Accordingly, the Director General, vide Order-in-Revision No 65/2025 dated 06.11.2025, ordered that Valuation Ruling No 202212025 dated 08.08.2025 be rescinded, and directed the Directorate to conduct a fresh valuation exercise within four weeks, while Valuation Ruling No 196212025 dated 22.01.2025 shall remain operative in the interim.
During the meeting, Fine Daily (Pvt) Ltd, a local manufacturer, submitted proforma invoices of a new contract indicating higher values for the subject goods and claimed that it holds a significant market share of the imported goods. However, the importers contended that various challenging factors, particularly the higher exchange rate of the US dollar, have adversely affected their business and market sales due to high inflation. The importers further proposed that the Directorate shall also approach the Chinese manufacturers to confirm the internationally prevailing prices of the subject goods. The stakeholders also submitted relevant documents for perusal.
The viewpoints of all relevant stakeholders were thoroughly examined during the course of the proceedings, ensuring that each party’s concerns and recommendations were duly considered. To ensure objectivity and accuracy, a comprehensive analysis incorporating multiple dimensions of evaluation was undertaken.
In the light of order-in-revision, the documents submitted by the local manufacturer were also examined, and it was observed that the goods declarations (GDs) pertain to the years2022-24, which fall beyond the prevailing period.
The clearance data for the preceding 90days was also examined to ascertain the prevailing import values of the subject goods. The analysis included supplier-wise and country-wise import patterns, declared values, andvolume of imports in order to determine the appropriate customs value in line with prevailing market trends.
Furthermore, the Directorate approached the same Chinese manufacturer whose proforma invoice had been submitted by the local manufacturer in support of its claim. The manufacturer provided a proper quotation of the subject goods on a C&F basis, which was lower than the proforma invoice furnished by the local manufacturer.
Prevailing international price trends of the raw materials were also analysed. It is further noted that thesubject goods are predominantly imported from China. In addition, the value addition arising from the processing and manufacturing stages of the goods was assessed to determine the
impact of such processing on the final customs value. This holistic approach ensured that the valuation exercise was based on a balanced consideration of empirical data, market intelligence, and stakeholder input, in accordance with the provisions of Section 25A of the Customs Act, 1969.
Finally, credible online sources, Chinese manufacturer prices, and raw material prices were gathered, analysed, and utilized. Based on this comprehensive evaluation, the customs values of the subject goods have been determined under sub-section (9), read with sub-section (6), further read with the proviso of Section 25A of the Customs Act, 1969, the FBR added.
Copyright Business Recorder, 2026