Lahore, January 29, 2026 – The Directorate of Customs Valuation, Pakistan Customs, on Thursday issued Valuation Ruling (VR) No. 1/2026, fixing customs export values for rice (all types) applicable for exports to all destinations.
The valuation ruling has been issued on the directives of the Federal Board of Revenue (FBR) and the Ministry of Commerce to ensure transparency and uniformity in the determination of export values of key commodities, particularly rice—Pakistan’s major export earner.
According to Pakistan Customs, the Directorate of Customs Valuation Lahore initiated the valuation exercise under Section 25A read with Section 25(15) of the Customs Act, 1969, focusing on realistic and market-aligned export prices.
Stakeholder Consultation and Data Review
A consultative meeting was convened on January 22, 2026, which was attended by major stakeholders, including representatives of the Rice Exporters Association (REA). During the meeting, issues related to rice valuation were discussed in detail.
The Directorate thoroughly examined:
• Proposals submitted by stakeholders
• Arguments presented during the consultation
• Export data obtained from Pakistan Revenue Automation Limited (PRAL)
• International market trends
• Market survey findings and supporting documents
Based on this comprehensive assessment, the Directorate finalized the minimum export prices for rice.
Minimum Export Prices Declared
Pakistan Customs clarified that the values notified under VR No. 1/2026 shall be treated as minimum export prices. However, in cases where the declared or transaction value is higher, the higher value shall prevail and be applied by the assessing officer.
Customs Export Values of Rice (All Types) – VR No. 1/2026
(Applicable for all destinations)
| Sr. No. | HS Code | Description | Price (US$/MT) |
| 1 | 1006.4000.1000 | 100% Broken Rice | 330 |
| 2 | 1006.1090.1000 | Irri-16 Rice (5% Broken) | 425 |
| 3 | 1006.3090.1100 | Irri-6 Rice (10% Broken) | 410 |
| 4 | 1006.3090.1200 | Irri-6 Rice (15% Broken) | 400 |
| 5 | 1006.3090.1300 | Irri-6 Rice (20% Broken) | 390 |
| 6 | 1006.3090.1400 | Irri-6 Rice (25% Broken) | 380 |
| 7 | 1006.3090.1500 | Irri-6 Parboiled Rice | 450 |
| 8 | 1006.3090.1600 | Irri-9 Rice | 500 |
| 9 | 1006.3090.1700 | PK-386 White | 825 |
| 10 | 1006.3090.1800 | PK-386 Sella Rice | 860 |
| 11 | 1006.3010.1000 | Super Basmati White / Sella Rice | 1050 |
| 12 | 1006.3010.1100 | 1121 White / Sella Rice | 1175 |
| 13 | 1006.3010.1200 | 1121 Steam Rice | 1225 |
| 14 | 1006.3010.1300 | Basmati Rice PK-198 / D-98 | 980 |
| 15 | 1006.3010.1400 | 1509 White / Sella Rice | 1100 |
| 16 | 1006.3010.1500 | 1509 Steam Rice | 1150 |
| 17 | 1006.2000.1000 | Irri-6 Brown Rice | 300 |
| 18 | 1006.2000.1100 | Super Basmati Brown Rice | 850 |
| 19 | 1006.2000.1200 | PK-386 Brown Rice | 730 |
Key Takeaway for Exporters
Pakistan Customs emphasized that the revised valuation aims to curb under-invoicing, improve export documentation accuracy, and align declared values with prevailing international prices, while safeguarding legitimate exporters.