Karachi, March 30, 2026 – The Federal Board of Revenue (FBR) has issued fresh customs values for LED bulbs and tube lights through Valuation Ruling (VR) 2055/2026 to streamline import assessments and align them with prevailing market trends.
The new values were notified by the Directorate General of Customs Valuation via ruling dated March 19, 2026, replacing the earlier Valuation Ruling No. 1192/2017. The revision has been made under Section 25A of the Customs Act, 1969 to ensure fair and transparent determination of duties and taxes at the import stage.
Officials stated that the revision was initiated after multiple representations from importers, who highlighted significant changes in international prices of LED lighting products. The Directorate conducted a detailed analysis of import data spanning 90 days, along with market inquiries and stakeholder consultations, to arrive at updated benchmark values.
According to the ruling, traditional valuation methods such as transaction value and identical goods methods were found inapplicable due to inconsistent data. As a result, customs values were determined under Section 25(7) of the Customs Act based on market inquiry, ensuring realistic and enforceable benchmarks.
Revised Customs Values for LED Bulbs (China Origin – Low-End Brands)
| S. No. | Wattage Range | Customs Value (US$/Piece) |
| 1 | 1–3 Watts | 0.19 |
| 2 | 3.1–6 Watts | 0.23 |
| 3 | 6.1–8 Watts | 0.35 |
| 4 | 8.1–13 Watts | 0.56 |
| 5 | 13.1–18 Watts | 0.72 |
| 6 | 18.1–25 Watts | 1.12 |
| 7 | 25.1–35 Watts | 1.57 |
| 8 | 35.1–45 Watts | 2.00 |
| 9 | 45.1–65 Watts | 2.30 |
| 10 | Above 65 Watts | Applicable as per ruling |
Revised Customs Values for LED Tube Lights (China Origin – Low-End Brands)
| S. No. | Wattage Range | Customs Value (US$/Piece) |
| 1 | 5–10 Watts | 0.80 |
| 2 | 10.1–20 Watts | 1.10 |
| 3 | 20.1–30 Watts | 1.55 |
| 4 | 30.1–40 Watts | 2.05 |
The FBR clarified that these values serve as minimum benchmarks for customs assessment. If the declared import value is higher, duty and taxes will be calculated based on the higher invoice value.
Importantly, the ruling applies specifically to low-end Chinese brands and excludes internationally recognized brands such as Philips, Osram, GE, and Samsung, even if manufactured in China.
Market analysts believe the updated valuation will help curb under-invoicing, improve revenue collection, and create a level playing field for importers while reflecting current global price dynamics in the LED lighting sector.