Karachi, December 7, 2025 – The Federal Board of Revenue (FBR) has, for the first time, introduced fixed customs values for a range of aromatic chemicals to standardize the assessment of duties and taxes at the import stage.
The Directorate General of Customs Valuation has officially released Valuation Ruling (VR) No. 2029/2025, dated December 3, 2025, marking the first valuation framework specifically covering aroma and aromatic chemicals.
Background and Reason for New Valuation Ruling
According to the FBR, the ruling was initiated after M/s Franscent (Pvt.) Ltd., an importer of aromatic chemicals, reported instances of under-invoicing. The department’s scrutiny revealed major discrepancies between declared and actual assessed values, prompting the initiation of proceedings under Section 25A of the Customs Act, 1969. Based on the findings, new customs values have now been introduced to ensure consistency, prevent revenue loss, and curb misdeclaration.
Customs Values for Aroma / Aromatic Chemicals
The following minimum customs values (C&F) will now apply for assessment of duties and taxes:
| S. No. | Item Description | PCT Code | Customs Value (C&F) US$/Kg – China | Other Origins |
| 1 | Citronellol | 2905.2200 | 8.80 | 9.50 |
| 2 | Coumarin | 2932.2090 | 8.48 | 8.60 |
| 3 | Dihydro Myrcenol | 2905.2900 | 9.15 | 9.30 |
| 4 | Eugenol | 2909.5000 | 13.40 | 17.75 |
| 5 | Geraniol | 2905.2200 | 11.50 | 11.90 |
| 6 | Linalool | 2905.2200 | 9.65 | 9.80 |
| 7 | Musk Ambrette | 2909.3000 | 15.50 | 16.80 |
| 8 | Sandela | 2906.1200 | 8.89 | 9.00 |
| 9 | Eucalyptus Oil | 3301.2920 | 8.50 | 10.20 |
| 10 | Peppermint Oil | 3301.2400 | 11.00 | 13.00 |
| 11 | Vanillin | 2912.4100 | 7.00 | 11.00 |
Key Directives from FBR
The ruling stresses that Collectorates must ensure accurate CAS number verification, correct chemical identification, and proper classification to prevent misassessment. The newly assigned customs values will act as minimum benchmark values. If declared or invoice values exceed the benchmark, assessments will be made on the higher values, in accordance with Section 25(1) of the Customs Act.
For consignments imported by air, FBR has also clarified that the difference between air freight and sea freight must be added to determine the correct customs value.
The implementation of VR 2029 is expected to improve transparency, curb under-invoicing, and strengthen revenue collection for aromatic chemical imports across Pakistan.