Customs’ value on import of branded perfumes revised
ISLAMABAD: The Directorate-General of Customs Valuation, Karachi, has revised customs value on the import of thousands of different types of branded perfumes from all origins.
The new customs values would be applicable on the import of premium category of Perfumes; perfumes of high-end-designers; perfumes of upper mid-tier designers; perfumes of mid-tier designers; perfumes of Lower Mid-Tier/Mass Premium; perfumes of Local Premium/Boutique; perfumes of Local/Mass Pakistani Brands and perfumes of all other/Generic/Unbranded.
The ruling (2094 of 2026) stated that the new above values do not apply to the imports made directly by multinational companies from their sister concern of same name. Such consignments shall be assessed in accordance with provisions of Section 25 of the Customs Act, 1969 and kept under close watch. Any anomaly observed may be taken cognizance of and reported to this Directorate General.
Consignments of brands not mentioned in the table may be assessed by the clearance Collectorates on the basis of identical/similar goods method under Section 2s(s) & (6) of the Act.
If the item is imported in gift/kit set form, each item in the gift/kit set shall be assessed separately as per values mentioned in the relevant Valuation Rulings.
Variants of specified brands, if not already mentioned in the Valuation Ruling, shall be assessed on the value determined for the main brand, the ruling added.
A new valuation ruling revealed that the Customs values of perfumes/eau de toilette/eau de cologne were earlier determined under Section25A of the Customs Act, 1969 vide Valuation Ruling No. 1840/2024. The said Valuation Ruling has remained in field for a considerable time and required review in view of prevailing international market prices, import trends, declared values, variation in brands/categories, market conditions and overall valuation scenario of the subject goods. Perfumes/eau de toilette/eau de cologne are imported in different brands, categories, qualities, packing sizes, specifications and commercial levels. Therefore, an exercise was initiated by this Directorate for fresh determination of Customs values of perfumes/eau de toilette/eau de cologne under Section25Aof the Customs Act, 1969.
Meetings for determination of values of the subject goods were held which were attended by the relevant stakeholders. The issues relating to valuation of perfumes/eau de toilette/eau de cologne were deliberated upon in detail.
The participants were requested to submit relevant documents, including import invoices, sales tax invoices, import data, market evidence, price lists and other supporting documents in support of their contentions and declared transactional values.
The submissions and proposals received from the stakeholders were examined. For the purpose of valuation, available import data was retrieved and scrutinized with reference to declared values, assessed values, description of goods, brand categories, origin, quantity, packing size and other relevant factors.
Market inquiries were also conducted to ascertain prevailing market prices of the subject goods.
After considering the available import data, market information, previous valuation ruling, stakeholder submissions and other relevant information, the Customs values of perfumes/eau de toilette/eau de cologne have been determined accordingly.
Copyright Business Recorder, 2026