The new valuation ruling sets customs values for selected imported firearms and replaces specified entries in the previous 2023 ruling and its 2024 addendum.
The Federal Board of Revenue (FBR) has revised customs values for selected imported firearms through Valuation Ruling No. 2121/2026, issued by the Directorate General of Customs Valuation in Karachi.
The new ruling supersedes specified entries in Valuation Ruling No. 1778/2023 and its 2024 addendum following a review prompted by Order in Revision No. 14/2026.
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According to the ruling, the review included consultations with industry representatives on October 1, 2026, during which stakeholders submitted documents supporting their pricing concerns.
The Directorate said conventional valuation methods based on transaction values and identical goods were difficult to apply because of differences in brands, specifications and models. It therefore conducted market inquiries under Section 25(7) of the Customs Act, 1969.
The revised cost-and-freight (C&F) customs values for the specified firearms are as follows:
• Norinco CF98 pistol, 9mm: $140 per piece for all origins, under PCT code 9302.0092.7100.
• CF98 pistol, 9mm: $134 per piece for all origins, under PCT code 9302.0092.4120.
• Norinco CQ-A5 rifle, .223 Rem: $205 per piece for all origins, under PCT code 9303.3020.8300.
The FBR has clarified that where the declared or invoice value exceeds the prescribed customs value, the higher value will be used for assessment. Additional freight adjustments will apply to consignments arriving by air.
Customs collectorates across Pakistan have been directed to implement the revised valuation framework.
The ruling establishes updated valuation benchmarks for the specified firearms to guide customs assessment and address differences in declared import prices.