Karachi, January 20, 2026 – The Federal Board of Revenue (FBR) has issued fresh customs values for imported motorcycle parts, including roller chains, chain kits, and related chain parts, for the assessment of duties and taxes.
The Directorate General of Customs Valuation released Valuation Ruling No. 2034/2026 on January 13, 2026, which supersedes earlier rulings VR 1938/2024 and VR 1940/2024. The revised values have been determined under Section 25A of the Customs Act, 1969, following extensive consultations with stakeholders and a detailed review of international prices and constituent material costs.
According to FBR officials, the revision was carried out after importers raised concerns over inflated valuation rates, while local manufacturers emphasized cost-based valuation. The directorate analyzed 90 days of import data, conducted market inquiries, and reviewed international price trends before finalizing the new customs values.
The ruling states that if declared invoice values are higher than the notified customs values, assessments will be made on the higher amount. In the case of air shipments, the freight differential between air and sea cargo will be added to the assessable value.
Revised Customs Values for Motorcycle Parts
| S. No. | Description | PCT Code | Origin | Customs Value (Genuine) | Customs Value (Non-Genuine) |
| 1 | Roller Chain | 7315.1110 | China | US$ 2.12 per kg | US$ 1.45 per kg |
| 2 | Chain Kit (Chain with Sprocket Set) | 8717.1090 | China | US$ 3.17 per set | US$ 2.15 per set |
| 3 | Chain Parts (China) | 7315.1920 | China | US$ 1.82 per kg | US$ 1.23 per kg |
| 4 | Chain Parts (Other Origin) | 7315.1920 | Other | US$ 2.75 per kg | US$ 1.85 per kg |
FBR has directed all Collectorates of Customs to ensure strict implementation of the valuation ruling to maintain transparency and uniformity in customs assessments nationwide.