Karachi, February 26, 2026 — Federal Board of Revenue (FBR) has notified new customs values for imported mineral water and sparkling water to ensure uniform assessment of duties and taxes at the import stage. The revised values have been issued through Valuation Ruling No. 2049/2026 by the Directorate General of Customs Valuation, Karachi, under Section 25A of the Customs Act, 1969.
According to the ruling, the decision was taken after authorities observed under-assessment of certain imported consignments. The Directorate initiated a valuation exercise to safeguard government revenue and bring consistency in customs assessments. Meetings were held with relevant stakeholders, and importers were invited to submit documentary evidence, including retail sales invoices, to support their declared values.
Market Survey and Valuation Methodology
The Directorate analyzed import data of the preceding 90 days, reviewed brand-wise specifications, and conducted a market survey in line with prescribed procedures. After sequentially applying valuation methods under Section 25 of the Customs Act, the customs values were ultimately determined under sub-section (7), based on credible market information and local retail prices.
New Customs Values for Mineral & Sparkling Water (C&F, US$ per Liter)
Mineral Water
| Brand | Packing | Customs Value (US$/Liter) |
| Masafi | Up to 500 ml | 0.20 |
| Masafi | Above 500 ml | 0.17 |
| Mai Dubai | Up to 500 ml | 0.29 |
| Mai Dubai | Above 500 ml | 0.25 |
| Evian | Up to 500 ml | 0.94 |
| Evian | Above 500 ml | 0.78 |
| Acqua Panna | Up to 500 ml | 2.10 |
| Acqua Panna | Above 500 ml | 1.79 |
| Other Brands | Up to 500 ml | 1.81 |
| Other Brands | Above 500 ml | 1.62 |
Sparkling Water
| Brand | Packing | Customs Value (US$/Liter) |
| Perrier | Up to 500 ml | 1.73 |
| Perrier | Above 500 ml | 1.42 |
| San Pellegrino | Up to 500 ml | 2.28 |
| San Pellegrino | Above 500 ml | 1.84 |
| Other Brands | Up to 500 ml | 2.05 |
| Other Brands | Above 500 ml | 1.70 |
Implementation and Applicability
The ruling will remain effective until revised or rescinded. In cases where declared or invoiced values are higher than the notified customs values, assessments will be made on the higher values. For air-freighted consignments, the difference between air and sea freight will be added to determine assessable value. Collectorates of Customs have been directed to ensure strict implementation of the ruling.
The move is expected to curb under-invoicing, improve transparency, and create a level playing field for importers of foreign-origin mineral and sparkling water in Pakistan.