New Valuation Ruling 2123/2026 sets revised import benchmarks, including C&F values of up to US$7.5 per kilogram for artificial flowers and fruits.
Islamabad, October 30, 2026: The Federal Board of Revenue (FBR) has revised customs values for imported artificial flowers, plants and decorative items to ensure uniform assessment of duties and protect government revenue.
The Directorate General of Customs Valuation, Karachi, issued Valuation Ruling No. 2123/2026 on October 27, 2026, replacing the previous framework introduced through Valuation Ruling No. 1478/2020 in 2020.
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According to the ruling, the revision was necessary due to changes in domestic and international market prices. The Directorate reviewed 90 days of import data and conducted market surveys to determine updated customs values.
Although stakeholder meetings were arranged during September and October 2026 to obtain industry input, no importers or representatives attended the proceedings.
After examining the valuation methods under Section 25 of the Customs Act, 1969, the Directorate determined the revised values under sub-section (9), read with sub-section (7).
The revised cost and freight (C&F) values for imports, including those originating from China, are as follows:
• Artificial flowers and artificial fruits and vegetables: US$7.5 per kilogram.
• Artificial flower materials: US$5.9 per kilogram.
• Artificial plants and trees: US$6.5 per kilogram.
The FBR has directed all customs collectorates to ensure strict implementation of the new valuation ruling.
Where declared invoice values exceed the prescribed customs values, assessments will be conducted using the higher declared values.
Importers dissatisfied with the ruling can file a revision petition under Section 25D of the Customs Act, 1969, within 30 days.
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