New customs values aim to ensure uniform assessment of duties and taxes and protect government revenue.

KARACHI: The Directorate General of Customs Valuation, Karachi, has determined new customs values for imported empty glass bottles to ensure uniform assessment of duties and taxes and safeguard government revenue.

The decision was issued through Valuation Ruling No. 2106/2026, dated September 22, 2026, under Section 25A of the Customs Act, 1969. The ruling will remain applicable until it is rescinded or revised in accordance with the law.

According to the ruling, the Directorate observed that empty glass bottles were being assessed at comparatively lower values. It subsequently initiated proceedings to determine appropriate customs values and invited importers and other stakeholders to provide relevant documentation, including invoices, import records and other supporting evidence.

Meetings with stakeholders were held on August 4 and September 8, 2026. Participants were asked to submit sales tax invoices and verified export documents from the countries of purchase. However, the stakeholders did not provide the requested documents, according to the ruling.

The Directorate also reviewed import data covering the preceding 90 days and examined supporting import documents to determine prevailing price trends. In addition, a market survey was conducted under the prescribed procedure, with findings indicating that prices of the relevant products were higher in local markets.

The ruling sets the customs value of empty glass bottles used for perfumes and cosmetics at $1.15 per kilogram (C&F). The applicable HS code is 7010.9000, with proposed PCT 7010.9000.1000, and the value applies to all origins.

For other empty glass bottles, the customs value has been fixed at $0.97 per kilogram (C&F) under HS code 7010.9000 and proposed PCT 7010.9000.1100, also covering all origins.

Pharmaceutical-grade empty glass bottles have been excluded from the ruling. Customs Collectorates may assess such products under Section 25 of the Customs Act, 1969.

The Directorate clarified that where the declared or invoice value is higher than the customs value prescribed in the ruling, assessment will be made on the higher declared value in accordance with the Customs Act.

The Collectorates of Customs have been directed to ensure implementation of the ruling across relevant jurisdictions.