Valuation Ruling No. 2126/2026 sets new C&F import values for spray heads, lotion pumps, aerosol valves and perfume pumps, with separate rates for Chinese and other origins.
KARACHI: The Federal Board of Revenue (FBR) has revised customs values for imported spray dispensing components, lotion pumps, aerosol valves and perfume pumps to determine import duties and taxes across Pakistan.
The Directorate General of Customs Valuation issued Valuation Ruling No. 2126/2026 on November 5, 2026, signed by Director Tahir Abbas. The new ruling supersedes Valuation Ruling No. 2043/2026, issued on February 11, 2026, which was rescinded following legal challenges by stakeholders.
The revised values were determined after consultations with importers, manufacturers and trade representatives. Customs authorities examined 90 days of import data, commercial invoices, cost structures and market surveys.
After finding the earlier valuation methods unsuitable because of price variations and insufficient verifiable foreign cost information, the directorate determined the values under Section 25(9), read with Section 25(6), of the Customs Act, 1969.
New Customs Values for Imported Components
The revised customs values are fixed on a Cost and Freight (C&F) basis in US dollars per kilogram.
| Description | China | Other origins |
| Spray head/trigger spray | $2.96 | $3.25 |
| Lotion pump | $5.25 | $5.70 |
| Aerosol valve | $5.60 | $6.15 |
| Perfume pump | $6.00 | $6.60 |
The ruling also specifies corresponding Pakistan Customs Tariff (PCT) codes and proposed WeBOC classifications for the imported products.
Import Assessment and Appeals
The FBR has clarified that where the declared transaction value or invoice price is higher than the customs value prescribed in the ruling, assessment will be conducted on the higher declared value under Section 25(1) of the Customs Act.
Importers dissatisfied with the determination can file a revision petition under Section 25D of the Customs Act, 1969, within 30 days before the Director General of Customs Valuation.
The Directorate General has also instructed its Management Information System (MIS) Department to immediately incorporate the revised values into the WeBOC database.
The updated ruling will apply across customs collectorates nationwide, providing a revised valuation framework for assessing duties and taxes on these imported components.