Islamabad, January 19, 2026 – The Federal Board of Revenue (FBR) has notified revised customs values for imported ammunition to be used for assessment of duty and taxes at the import stage. The new values have been issued through Valuation Ruling No. 2036/2026, notified by the Directorate General of Customs Valuation, Karachi
According to the ruling, the latest valuation supersedes Valuation Ruling No. 1995/2025 dated March 28, 2025 and has been issued under Section 25A of the Customs Act, 1969. The revised benchmark values will remain applicable until revised or rescinded by the competent authority
FBR stated that the new customs values were determined after holding consultations with relevant stakeholders on December 29, 2025, followed by a detailed analysis of import data for the last 90 days and a market inquiry in line with the law. Due to inconsistencies and incomplete transaction data, the values were finalized under Section 25(9) read with Section 25(7) of the Customs Act, 1969
New Customs Values of Ammunition (C&F – US Dollars per piece)
• Cartridges Caliber .30 Bore
o China: $0.17
o All Other Origins: $0.20
• Cartridges Caliber 9mm
o China: $0.23
o All Other Origins: $0.25
• Cartridges Caliber .223 Rem
o China / Turkey: $0.28
o All Other Origins: $0.31
• Cartridges Caliber 5.56
o China / Oman / Turkey: $0.28
o All Other Origins: $0.31
FBR clarified that these values will serve as minimum benchmark customs values, and in cases where declared import values are higher, customs authorities will assess duties and taxes on the declared value. Actual sea or air freight will be added to arrive at the final C&F value, with special adjustment in air consignments to account for freight differences
Importers aggrieved by the valuation may file a revision petition under Section 25D of the Customs Act, 1969, within 30 days of issuance. The ruling is expected to bring greater transparency and uniformity in the assessment of imported ammunition across Pakistan.