Karachi, May 4, 2026 – The Federal Board of Revenue has revised customs values of fire alarm system parts following the detection of under-invoicing by importers.
The Directorate General of Customs Valuation issued Valuation Ruling No. 2075/2026 under Section 25A of the Customs Act, 1969 to standardize import values and prevent revenue losses.
Reason for Revision
According to the ruling, discrepancies in declared import values led to inconsistent assessments across collectorates, prompting authorities to conduct a detailed analysis of import data, market prices, and stakeholder input.
Officials reviewed 90 days of import data and conducted market inquiries but found significant variations, making traditional valuation methods unreliable. As a result, customs values were determined under Section 25(9) of the Customs Act.
Revised Customs Values of Fire Alarm System Parts
The FBR has set new customs values (C&F) for various fire alarm system components across three categories (A, B, and C):
| S. No. | Description of Goods | PCT Code | Cat-A (USD) | Cat-B (USD) | Cat-C (USD) |
| 1 | Addressable Fire Alarm Control Panel (100 devices) | 8531.1000 | 580.00 | 377.00 | 301.60 |
| 2 | Addressable Fire Alarm Control Panel | 8531.1000 | 1530.00 | 994.50 | 795.60 |
| 3 | 02 Loop Addressable Control Panel | 8531.1000 | 1900.00 | 1235.00 | 988.00 |
| 4 | Photoelectric Smoke Detector | 8531.1000 | 14.00 | 9.10 | 7.28 |
| 5 | Detector Base with LED | 8531.9090 | 11.50 | 7.48 | 5.98 |
| 6 | Heat Detector | 8531.1000 | 13.00 | 8.45 | 6.76 |
| 7 | Multi Detector | 8531.1000 | 16.50 | 10.72 | 8.58 |
| 8 | Flame Detector | 8531.1000 | 280.00 | 182.00 | 145.60 |
| 9 | Detector Base | 8531.9090 | 2.50 | 1.62 | 1.30 |
| 10 | Double Action Pull Station | 8531.1000 | 23.00 | 14.95 | 11.96 |
| 11 | Weatherproof Pull Station | 8531.1000 | 27.50 | 17.88 | 14.30 |
| 12 | Weatherproof Box | 8531.1000 | 27.00 | 17.55 | 14.04 |
| 13 | Interface Module | 8531.1000 | 13.00 | 8.45 | 6.76 |
| 14 | Indoor Sounder with Flasher | 8531.1000 | 38.50 | 25.03 | 20.02 |
| 15 | Outdoor Sounder with Flasher | 8531.1000 | 51.00 | 33.15 | 26.52 |
| 16 | Weatherproof Back Box | 8531.1000 | 10.00 | 6.50 | 5.20 |
| 17 | Loop Isolator Module | 8531.1000 | 24.00 | 15.60 | 12.48 |
| 18 | Conventional 2 Zone Panel | 8531.1000 | 129.00 | 83.85 | 67.08 |
| 19 | Conventional 4 Zone Panel | 8531.1000 | 158.00 | 102.10 | 82.16 |
| 20 | Conventional 8 Zone Panel | 8531.1000 | 220.00 | 143.00 | 114.40 |
| 21 | Optical Detector | 8531.1000 | 7.50 | 4.88 | 3.90 |
| 22 | Conventional Base | 8531.9090 | 2.50 | 1.62 | 1.30 |
| 23 | Optical Multi Detector | 8531.1000 | 8.00 | 5.20 | 4.16 |
| 24 | Heat Detector | 8531.1000 | 7.00 | 4.55 | 3.64 |
| 25 | Manual Call Point | 8531.1000 | 10.00 | 6.50 | 5.20 |
| 26 | Sounder with Flasher | 8531.1000 | 33.00 | 21.45 | 17.16 |
| 27 | Sensor Base | 8531.9090 | 1.90 | 1.23 | 0.99 |
| 28 | Addressable Manual Call Point | 8531.1000 | 35.00 | 22.75 | 18.20 |
| 29 | Addressable Sounder with Flasher | 8531.1000 | 16.00 | 10.40 | 8.32 |
Values are in US dollars per piece (C&F basis).
Implementation and Key Conditions
The ruling states that if declared import values exceed the prescribed customs values, the higher value will be used for duty assessment. Additionally, air freight differences will be added where applicable.
Authorities have directed all customs collectorates to ensure strict implementation and report any anomalies.
Impact on Imports
The revised valuation is expected to curb under-invoicing practices, improve transparency, and enhance revenue collection. It will also create a uniform benchmark for assessing fire alarm system imports across Pakistan.
Conclusion
The move by the FBR to revise customs values of fire alarm system parts reflects ongoing efforts to strengthen compliance and standardize import valuations under the Customs Act, 1969.