The new valuation ruling sets customs values at $3.81 per kg for shelled almonds, $2.19 for soft-shell almonds and $1.41 for hard-shell varieties.
The Federal Board of Revenue (FBR) has issued a fresh customs valuation for imported almonds to determine customs duties and taxes, replacing earlier valuation rulings issued in 2024 and 2022.
Through Valuation Ruling No. 2111/2026, the Directorate General of Customs Valuation has fixed new cost and freight (C&F) values for different categories of almonds imported into Pakistan.
Under the ruling, the customs values will be used to assess applicable duties and taxes at the import stage in accordance with Section 25A of the Customs Act, 1969.
New customs values for almonds
The FBR has determined the following customs values for imported almonds from all origins:
• Shelled almonds: $3.81 per kilogram under HS Code 0802.1200.
• Almonds in soft shell: $2.19 per kilogram under HS Code 0802.1100.
• Almonds in hard shell: $1.41 per kilogram under HS Code 0802.1100.
The ruling also provides specific adjustments for value-added products and different transportation routes.
For value-added almonds, including salted and roasted varieties, the prescribed customs values will be increased by 15%.
For consignments imported through land routes, a discount of $0.15 per kilogram will be allowed in lieu of sea freight, while actual land-route freight will be added to the assessment.
In the case of imports by air, the difference between air freight and sea freight will be added when determining the assessable value.
The ruling further clarifies that where the declared invoice value is higher than the customs value prescribed in the ruling, the higher value will be used for assessment under Section 25(1) of the Customs Act, 1969. Such cases may also be referred to the Directorate General of Customs Valuation.
Previous valuation ruling superseded
Valuation Ruling No. 2111/2026 supersedes Valuation Ruling No. 1927/2024, dated December 5, 2024, issued by the Directorate of Customs Valuation, Karachi, and Valuation Ruling No. 01/2022, dated March 18, 2022, issued by the Directorate of Customs Valuation, Quetta.
The fresh exercise followed an earlier revision order that set aside Valuation Ruling No. 2065/2026, dated April 10, 2026, and directed the authorities to reassess almond values after a comprehensive review of market prices, importers’ and sellers’ margins, and international price publications.
The Directorate conducted a stakeholder meeting on September 25, 2026, attended by representatives of the Pakistan Kiryana Merchants Association and Faisalabad Chamber of Commerce. Participants were asked to submit supporting documents, including sales tax invoices and verified export documents.
The Pakistan Kiryana Merchants Association argued that customs values did not need a further upward revision and referred to import documents and overseas invoices in support of its position.
The Directorate said it had analysed stakeholder views, examined import data and conducted market enquiries as part of the valuation exercise.
Right to challenge the valuation
The new ruling will remain effective until rescinded or revised under Section 25A(4) of the Customs Act, 1969.
Importers and other affected parties may file a revision petition under Section 25D of the Customs Act, 1969, within 30 days before the Director General of Customs Valuation, Karachi.
The ruling applies to goods matching the descriptions and specifications stated in the notification, while the listed HS codes are provided for illustrative purposes.