KARACHI, April 15, 2026 — The Federal Board of Revenue (FBR) has revised customs values for imported almonds in a move aimed at ensuring accurate duty collection and curbing under-invoicing, according to an official valuation ruling issued on Wednesday.
The Directorate General of Customs Valuation released Valuation Ruling No. 2065/2026, superseding the previous ruling issued in December 2024. The updated values will be applied under Section 25A of the Customs Act, 1969 for the assessment of duties and taxes on almond imports.
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The revision follows consultations with importers and stakeholders held on March 31, 2026. Participants raised concerns regarding misdeclaration and called for clearer differentiation between almond varieties, particularly soft-shell and hard-shell types. Authorities also reviewed import data from January to March 2026 and conducted market surveys to align values with prevailing international and domestic price trends.
Officials noted that soft-shell almonds, locally referred to as “Kaghzi,” typically command higher prices due to their thin shells, while hard-shell almonds are comparatively less expensive. The Monterey variety, although globally categorized as hard-shell, has been treated as soft-shell in Pakistan based on its physical characteristics and market pricing.
New Customs Values for Almonds
| S. No. | Description | PCT Code | Origin | Customs Value (US$/Kg) |
| 1 | Almonds Shelled (Without Shell) | 0802.1200 | All Origins | 3.00 |
| 2 | Almonds (Soft Shell) | 0802.1100 | All Origins | 2.14 |
| 3 | Almonds (Hard Shell) | 0802.1100 | All Origins | 1.95 |
The ruling further states that value-added almonds, including roasted or salted variants, will be subject to a 15% higher customs value. Adjustments will also be made for imports via air and land routes to account for differences in freight costs.
The FBR clarified that if the declared import value exceeds the notified customs value, the higher figure will be used for duty assessment. Customs authorities nationwide have been directed to ensure strict implementation of the revised valuation framework to promote transparency and uniformity in import practices.
The ruling will remain effective until amended or withdrawn.