ISLAMABAD: The Directorate General of Customs Valuation Karachi has fixed new customs values on the import of Auto Replacement Parts, including water pumps, oil pumps, fuel pumps, oil filters, fuel filters and air filters, used in vehicles from Japan, China and European countries.
The directorate has issued different customs values on the import of Auto Replacement Parts from Japan, China and European countries.
The reduction of seven percent shall be admissible on above determined values on account of freight charges, if the goods are imported through land route and thereafter actual land freight charges incurred for respective land import station shall be added.
According to the new valuation ruling (2092 of 2026) issued by the directorate, the customs values of water pumps, oil pumps, fuel pumps, oil filters, fuel filters and air filters (Auto Replacement Parts) were earlier determined vide Valuation Ruling No. 1402-I-2019.
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Representations were received from stakeholders for determination of customs values of the subject goods in view of prevailing market conditions. Furthermore, the existing Valuation Ruling, being more than six years old, warranted review. Accordingly, the Directorate initiated an exercise for customs values of the items covered therein under Section 25A of the Act 1969.
A meeting was convened in the Directorate with relevant stakeholders for determination of customs values of the subject goods. Representatives of the Pakistan Automobile Spare Parts Importers & Dealers Association (PASPIDA), M/s Indus Motor Company (IMC), along with other commercial importers, participated in the proceedings and shared their views regarding prevailing market conditions and valuation structure of the subject goods.
During the meeting, it was discussed that the existing valuation structure was based on weight categories, whereas the subject goods were generally traded, identified and applied in the auto parts market with reference to vehicle application and engine capacity.
It was, therefore, proposed that customs values of the subject goods might be structured on vehicle/engine capacity instead of weight basis. The representatives of PASPIDA submitted their proposal in respect of all subject goods for consideration by the Department. They also requested that “ln-Tank Fuel Pump” might be separately reflected in the valuation structure in view of its distinct application in the auto parts market. The submissions and documents provided during the meeting were duly examined and considered during the valuation exercise.
The matter for determination of customs values of air filters, oil filters, fuel filters, water pumps, oil pumps, fuel pumps and in-tank fuel pumps had been examined.
The subject goods are used in the service, maintenance and replacement market and cater to a wide range of vehicles operating in Pakistan. Filters are regularly replaced during routine maintenance, whereas pumps are generally replaced with reference to vehicle application and service condition.
These usage patterns have a direct bearing on demand and pricing in the local market.
Analysis of import data of the subject goods was carried out, which indicated variation in declared values across different consignments, origins, specifications, vehicle applications and categories. The analysis further showed that consistent comparison under identical or similar goods methods was not fully possible due to differences in vehicle application, specifications and market treatment of the subject goods.
The existing valuation structure was also reviewed. It was observed that the earlier weight-based categorization did not fully reflect the manner in which the subject goods are traded and applied in the auto parts market.
These goods are generally identified with reference to vehicle application and engine capacity rather than weight alone. Accordingly, the valuation structure has been revised from weight-based categories to vehicle/engine capacity-based categories to better reflect prevailing market practice.
The proposals submitted by PASPIDA in respect of the subject goods were examined considering prevailing market practice, import pattern, available price information and market enquiry. It was also noted that In-Tank Fuel Pumps have distinct application and market treatment within the auto parts segment; therefore, the said item has been separately reflected in the valuation structure.
Market surveys were also conducted and considered, which reflected prevailing prices of the subject goods in the local market and indicated variation in price levels across different vehicle/engine capacity segments. Accordingly, customs values have been structured based on prevailing market conditions, import data analysis, market enquiry and vehicle/engine capacity-based segmentation to ensure fair, consistent and uniform assessment.
Copyright Business Recorder, 2026