Karachi, April 8, 2026 – The Federal Board of Revenue (FBR) has issued updated customs values for Lithium-Ion batteries to ensure accurate duty and tax assessment at the import stage. The Directorate General of Customs Valuation released Valuation Ruling No. 2062/2026, dated April 6, 2026, officially replacing the previous ruling VR-1964/2025 issued on January 29, 2025.
The revision was initiated after multiple importers requested a review, citing a significant rise in international prices of Lithium-Ion battery packs over the past year. The Directorate conducted a detailed analysis of import data, declared values, market prices, and stakeholder feedback before finalizing the new customs values. A market inquiry was also carried out under Section 25(7) of the Customs Act, 1969.
Updated Customs Values for Lithium-Ion Batteries
| S.No | Description | Origin | Tier-1 Brands (C&F) | Other Brands (C&F) |
| 1 | Lithium-Ion Batteries (IP-20) | All origins | 10.92 USD/kg or 92 USD/kWh | 9.50 USD/kg or 80 USD/kWh |
| 2 | Lithium-Ion Batteries (IP-21) | All origins | 11.32 USD/kg or 95 USD/kWh | 9.95 USD/kg or 82.75 USD/kWh |
| 3 | Lithium-Ion Batteries (IP-65) | All origins | 12.84 USD/kg or 109 USD/kWh | 11.17 USD/kg or 95 USD/kWh |
Note: Values do not apply to batteries used in mobile phones, laptops, tablets, and similar devices. Additional 80% value will apply if the battery includes 4G/5G functionality.
The ruling will remain in effect until revised and applies to assessments where the declared value is lower than the newly established customs values. The FBR has directed all customs Collectorates to ensure strict compliance.