KARACHI – In a significant move to align import taxes with current international market trends, the Federal Board of Revenue (FBR) has officially revised the customs values for imported hand tools. The new rates come after a nine-year period during which the previous values remained stagnant despite global price fluctuations.
The Directorate General of Customs Valuation in Karachi issued Valuation Ruling No. 2072/2026 on April 29, 2026, which immediately supersedes the long-standing Ruling No. 1200/2017.
Reason for the Revision
The decision to re-determine values was prompted by a formal representation from M.A. Tools and Equipment House (Pvt.) Ltd., highlighting that international prices for hand tools have surged significantly since 2017.
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To ensure fair taxation, the Directorate conducted a preliminary analysis of import data and held consultative meetings with stakeholders on March 26, 2026. The FBR utilized the Market Enquiry method under Section 25(7) of the Customs Act, 1969, to arrive at the new C&F values after other valuation methods were found inapplicable due to inconsistent declared values.
New Customs Values for Imported Hand Tools
The ruling categorizes brands into Category-A (High-end commercial brands like Ingco, Total, Tolsen, and Hans) and Category-B (Low-end brands).
| Description of Goods | Origin | Category A (US$/KG) | Category B (US$/KG) |
| Spades, Shovels, Axes & Forks | China | 2.30 | 2.05 |
| Pliers | China | 3.10 | 2.55 |
| Hand Operated Spanners | China | 3.10 | 2.20 |
| Wrenches / Allen Keys / Socket Sets | China | 3.30 | 2.42 |
| Hammer with Iron/Steel Mallet | China | 2.40 | 1.95 |
| Planes, Chisels & Woodworking Tools | China | 2.80 | 2.50 |
| Screwdrivers | China | 4.00 | 2.60 |
| Screw Driver Bits and Drill Bits | China | 2.75 | 2.25 |
| Empty Plastic Tool Kit Boxes | China | 1.80 | 1.50 |
Note: For origins other than China, the C&F values are generally higher as specified in the full ruling.
Strict Implementation for Premium Brands
The FBR clarified that elite high-end brands—such as SATA, DeWalt, Bosch, Makita, Stanley, and Hilti—are not covered by these specific table values. These premium brands must be assessed by the Clearance Collectorate at values higher than Category-A to reflect their superior market position.
Guideline for Importers
• Higher Declared Values: If an importer declares a value higher than the ruling, the assessment will be made on that higher value.
• Air Freight: For consignments imported via air, the difference between air and sea freight will be added to the assessment.
• Appeals: Any person aggrieved by this ruling may file a revision petition under Section 25D of the Customs Act within 30 days.
This update is expected to increase revenue collection at the import stage while providing a level playing field for local distributors facing competition from undervalued imports.