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ISLAMABAD: Based on evidential data and international price increases, Directorate General of Customs Valuation Karachi has raised customs values on the import of 10 different types of raw materials used in stationery items from China and other origins.

In this regard, the directorate has issued a valuation ruling number 2117 of 2026 here on Friday to check under-invoicing of the imported items.

It is learnt that the directorate is following the policy of the Federal Board of Revenue (FBR) to update the old valuation rulings. The current US-Iran conflict and global situation has increased the freight prices along with prices of petroleum products and commodities in the international market. The energy cost has also been increased due to increase in international fuel prices. Particularly, prices of items imported from China has considerably increased.

According to sources, the customs values of only those stationery raw materials have been increased where there are sufficient evidential data of higher values in the international prices. The previous ruling was 10 years old and need to be reviewed to end under-invoicing based on evidential data and global prices.

The values of raw materials have been revised included ink for fiber tip pens and fine pens (water base); ink for markers and ball pens; nibs for fountain pen; clips for fountain pen; caps for fountain pen (plastic); caps for fountain pen; (metal); ball pen tips; ink cartridge for fountain pen; plastic parts for ball pen and gell pen.

The Customs values of Stationery items (Raw Material) were previously determined vide Valuation Ruling of 2017. The value of subject goods had undergone changes in the local and international market. It warranted re-determination. 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.

Hearing opportunity was provided to the concerned stakeholders and meeting was attended by the relevant stakeholders and gave their viewpoints. The local manufacturers contended that the Pakistan Customs Tariff (PCT) of ink for cartridge for Fountain Pen is incorrect and the same should be corrected in the new valuation ruling.

Moreover, plastic parts of Ball Pen and Gel Pen have not been covered in any Valuation Ruling and same may be included in the new valuation ruling of Stationery Items (Raw Material).

Consequently, after exhausting the preceding valuation methods in sequential order, the customs values of the subject goods have been determined by taking into account the most appropriate and reliable information available on record, the ruling added.

Copyright Business Recorder, 2026