Valuation Ruling No. 2127/2026 introduces new import assessment rates for Chinese EVA sheets, replacing the previous valuation framework issued in 2015.
KARACHI: The Federal Board of Revenue (FBR) has revised customs values for imported Ethylene-Vinyl Acetate (EVA) sheets after more than 11 years, introducing updated rates for assessing import duties and taxes.
The Directorate General of Customs Valuation issued Valuation Ruling No. 2127/2026 on November 5, 2026, under the signature of Director Tahir Abbas. The new ruling supersedes Valuation Ruling No. 761/2015, which had remained in force since September 15, 2015.
The revision aims to align customs assessments with prevailing international market prices, recent import trends and changes in product specifications.
Stakeholder Consultations and Valuation Method
The Customs Valuation Directorate held consultations with importers on October 28, 2026. During the discussions, stakeholders highlighted differences between actual transaction prices and the valuation benchmarks established more than a decade ago.
Officials also examined import data covering the preceding 90 days before evaluating the valuation methods prescribed under Section 25 of the Customs Act, 1969.
The directorate found that transaction values and identical goods comparisons could not independently provide sufficiently reliable benchmarks because of differences in commercial quantities, product grades and quality.
Consequently, customs values were determined under Section 25(6), using the similar goods method and considering product specifications, origins and technical grades.
New Customs Values for EVA Sheets
The revised Cost and Freight (C&F) customs values for Chinese-origin EVA sheets under PCT Code 3920.1090 are as follows:
| Description | WeBOC PCT Code | Customs value |
| EVA sheets (black or dark grey) | 3920.1090.1000 | $2 per kg |
| EVA sheets (white) | 3920.1090.1100 | $3 per kg |
The values are expressed in US dollars per kilogram.
Import Assessment and Appeals
The FBR has clarified that if an importer’s declared transaction value or invoice price exceeds the prescribed customs value, assessment will be made using the higher declared value under Section 25(1) of the Customs Act.
For air-freighted consignments, customs officers must add the difference between air and sea freight costs to the assessment value.
Importers dissatisfied with the ruling can file a revision petition under Section 25D of the Customs Act, 1969, within 30 days before the Director General of Customs Valuation in Karachi.
The directorate has instructed customs collectorates nationwide and its Management Information System (MIS) department to incorporate the revised values into the WeBOC database for immediate implementation.