Valuation Ruling 2128/2026 covers 68 items, including reactive, disperse and acid dyes, with revised import values ranging from $2.71 to $25 per kg.
KARACHI: The Federal Board of Revenue (FBR) has revised customs values for imported un-branded dyes and optical brightening agents through Valuation Ruling No. 2128/2026, dated November 6, 2026.
Issued by the Directorate General of Customs Valuation, the ruling establishes new customs values for 68 items across six categories from all origins. It supersedes the previous Valuation Ruling No. 1838/2024, issued on January 11, 2024.
The revision followed requests from industry stakeholders, including the Pakistan Chemicals & Dyes Merchants Association (PCDMA), who highlighted increases in international prices during consultations held on October 6 and 15, 2026.
After reviewing import data, market information and international price trends, the Directorate determined the revised values under Section 25(9) of the Customs Act, 1969.
Under the new ruling, customs values range from $2.71 to $25 per kg on a cost and freight (C&F) basis.
Optical brightening agents carry values of $4.60 to $25 per kg, while acid leather dyes range from $4.20 to $5.55. Disperse dyes have been valued at $3.25 to $7.20, reactive dyes at $3.60 to $5.28, direct dyes at $3.50 to $4.65 and acid dyes at $2.71 to $4.16 per kg.
The fixed values apply exclusively to un-branded products. Branded dyes, including Synolon, Suncron, Foron, Dianix, Synozol, Sunfix, Sunzol, Liyuansol, Sinofix, Everzol and Novacron, will continue to be assessed independently by the respective Collectorates.
The ruling also states that where declared or invoice values exceed the prescribed customs values, assessments will be conducted on the higher amounts under Section 25(1).
For air-freighted consignments, the difference between air and sea freight will be added to the determined C&F value.
Importers and other affected parties may challenge the ruling by filing a revision petition before the Director General of Customs Valuation, Karachi, within 30 days under Section 25D of the Customs Act, 1969.