Karachi, December 5, 2025 – The Federal Board of Revenue (FBR) has announced a significant reduction in the customs values of imported silicon in primary form, lowering rates by up to 32% for the calculation of duties and taxes. The move aims to streamline import assessments and provide relief to businesses importing silicon.
The Directorate General of Customs Valuation, a wing of the FBR, issued Valuation Ruling No. 2028/2025 on December 3, 2025, to implement the new customs valuation for imported silicon. This ruling supersedes Valuation Ruling No. 195112025 issued earlier on January 9, 2025.
The revised customs values were determined following detailed consultations with stakeholders, review of import documentation, and analysis of 90 days’ data. The values set in this ruling will serve as minimum benchmark values, and if declared invoice values exceed these benchmarks, assessment will be based on the higher values in accordance with Section 25 of the Customs Act, 1969. Air freight differences will also be considered where applicable.
Updated Customs Values of Silicon – Primary Form (C&F US$/Kg)
| Item Description | PCT | Origin | Old Value | New Value | Change % |
| Silicon in Primary Form (Emulsion Grade) | 3910.0000 | China | 2.40 | 1.70 | -29% |
| Silicon in Primary Form (Emulsion Grade) | 3910.0000 | Other | 2.64 | 1.90 | -28% |
| Silicon in Primary Form (Fluid/Oil Grade) | 3910.0000 | China | 3.00 | 2.05 | -31% |
| Silicon in Primary Form (Fluid/Oil Grade) | 3910.0000 | Other | 3.50 | 2.39 | -32% |
The reduction follows a challenge filed by M/s Harris Silicon & Glass (Pvt) Ltd. against the previous valuation. After a thorough review and stakeholder consultation, the FBR finalized the revised rates under Section 25A of the Customs Act, 1969.
This update is expected to facilitate importers, stabilize pricing, and ensure fair assessment while maintaining compliance with international trade standards.