ISLAMABAD, May 7, 2026 — The Federal Board of Revenue (FBR) has revised customs values for imported smart watches, smart bands and smart rings in a move aimed at curbing under-invoicing and protecting government revenue.
The Directorate General of Customs Valuation issued Valuation Ruling No. 2076/2026 under Section 25A of the Customs Act, 1969 to determine updated customs values for non-GSM wearable devices imported into Pakistan.
According to the ruling, customs authorities observed widespread under-invoicing in imports of smart wearable devices, resulting in revenue losses to the national exchequer. Officials said the revised valuation was finalized after examining import data, conducting market inquiries and consulting stakeholders.
The valuation directorate held a meeting with importers and traders on April 7, 2026, asking them to submit documentary evidence regarding prevailing market prices and import values.
Authorities reviewed 90 days of import data, including declared and assessed values, before determining the revised customs values. The ruling stated that transaction value methods and identical or similar goods valuation methods could not be relied upon due to inconsistent declarations by importers.
As a result, customs values were determined under Section 25(7) of the Customs Act, 1969.
New customs values for smart watches, bands and rings
| S. No. | Description | PCT Code | Origin | Category A (US$/Piece) | Category B (US$/Piece) | Category C (US$/Piece) |
| 1 | Non-GSM Smart Watch | 8517.6280 | All Origins | 5.0 | 3.0 | 1.5 |
| 2 | Smart Band / Ring | 8517.6280 | All Origins | 4.5 | 2.5 | 1.25 |
The ruling also classified wearable brands into three categories for valuation purposes.
Category A brands
Amazfit, Armitron, Aurafit, Awei, Black Shark, Blaktron, Boost, CMF, Fire-Boltt, Fitbit, Haylou/Yolo, Honor, Howear, Imilab, Infinix, Itel, Joyroom, Kieselect, LDNIO, Lenovo, Mibro, Miniso, Nordic, Oppo, Oraimo, Realme, Redmi, Sveston, Tozo, Vivo, Wiwu and Xiaomi/Mi.
Category B brands
Dany, Faster, Login, Ronin and Zero.
Category C brands
All other low-end brands.
The FBR clarified that premium brands including Apple, Samsung, Huawei, Garmin and Google would be assessed separately by collectorates under Section 25 of the Customs Act at values higher than Category A brands.
The ruling further stated that where the declared invoice value exceeds the notified customs values, duties and taxes would be assessed on the higher declared value.
In the case of air consignments, customs authorities will also add the difference between air freight and sea freight charges while determining assessable value for import taxation.