Islamabad, January 21, 2026 – The Federal Board of Revenue (FBR) has officially notified revised customs values for USB data travelers, USB flash drives, and memory cards, applicable at the import stage for assessment of customs duty and taxes.
The new values have been issued through Valuation Ruling No. 2038/2026, dated January 20, 2026, by the Directorate General of Customs Valuation, Karachi. This ruling has been notified under Section 25A of the Customs Act, 1969 and will remain applicable until rescinded or revised.
Supersession of Previous Valuation
The latest valuation ruling supersedes Valuation Ruling No. 1171/2017 dated May 25, 2017, which had remained in force for more than eight years. The revision was carried out after analyzing import clearance data, prevailing international prices, and local market trends, as well as technological advancements in flash storage devices
Basis of New Customs Values
According to the Directorate, transaction values were found unreliable due to wide variations in declared prices and lack of complete documentation. As a result, customs values were determined using market inquiry under Section 25(7) of the Customs Act, following a detailed examination of 90 days’ import data
New Customs Values for USB Flash Drives & Memory Cards (US$/Piece)
| Storage Capacity | Origin | Proposed PCT Code (WeBOC) | Customs Value (US$/Pc) |
| 16 GB | China | 8523.5190.1000 | 0.78 |
| 16 GB | Other | 8523.5190.1100 | 1.00 |
| 32 GB | China | 8523.5190.1200 | 0.87 |
| 32 GB | Other | 8523.5190.1300 | 1.17 |
| 64 GB | China | 8523.5190.1400 | 1.52 |
| 64 GB | Other | 8523.5190.1500 | 2.00 |
| 128 GB | China | 8523.5190.1600 | 2.60 |
| 128 GB | Other | 8523.5190.1700 | 3.38 |
| 256 GB | China | 8523.5190.1800 | 2.99 |
| 256 GB | Other | 8523.5190.1900 | 3.88 |
| 512 GB | China | 8523.5190.2000 | 3.99 |
| 512 GB | Other | 8523.5190.2100 | 5.18 |
| 1 TB | China | 8523.5190.2200 | 7.64 |
| 1 TB | Other | 8523.5190.2300 | 9.94 |
| 1.5 TB | China | 8523.5190.2400 | 11.02 |
| 1.5 TB | Other | 8523.5190.2500 | 14.32 |
| 2 TB | China | 8523.5190.2600 | 14.76 |
| 2 TB | Other | 8523.5190.2700 | 19.18 |
Important Instructions for Importers
• If the declared or invoiced value is higher than the notified customs value, assessment will be made on the higher value under Section 25(1).
• In case of air shipments, the difference between air freight and sea freight will be added to customs value.
• The ruling applies strictly to the specified descriptions and capacities; HS/PCT codes are for guidance only
Right of Appeal
Importers and stakeholders may file a revision petition within 30 days under Section 25D of the Customs Act, 1969, before the Director General of Customs Valuation.