KARACHI, March 28, 2025 – The Government of Pakistan has revised the customs valuation for lead-acid batteries, bringing changes to the import assessment process.
The Directorate General of Customs Valuation issued a new ruling No. 1991 of 2025 under Section 25A of the Customs Act, 1969, replacing the previous valuation from 2017.
The updated valuation, determined after extensive consultations with industry stakeholders, was finalized following a meeting on March 17, 2025. Officials examined import data, market trends, and pricing disparities before setting new customs values for different categories of lead-acid batteries.
Revised Customs Valuation for Batteries
The new valuation applies to various types of lead-acid batteries, including those used in automobiles, telecommunications, solar power systems, and uninterruptible power supply (UPS) units. Given the importance of batteries in multiple sectors, these adjustments are expected to impact pricing and import duties.
Customs authorities analyzed 90 days’ worth of import records and conducted market surveys to determine fair customs values. The transaction value method under Section 25(1) was deemed inapplicable, as declared import prices did not align with market realities. Consequently, authorities relied on market-based assessments to arrive at the new valuations.
Impact on Imports and Local Market
Pakistan’s demand for batteries has grown due to increasing reliance on backup power solutions and renewable energy sources. The revised customs valuation aims to ensure transparency and prevent undervaluation practices that could distort the market. Importers will now have to adjust their pricing structures accordingly.
For air shipments, additional freight costs will be factored into assessments. Moreover, in cases where invoice values exceed the newly determined customs valuation, the higher value will be applied for duty calculation.
Customs officials emphasized that the revised valuation ensures fair tax collection and prevents revenue losses. The new ruling will remain in effect unless revised or rescinded. Businesses dealing in batteries are advised to review the updated customs values and comply with the new import assessment framework.
As Pakistan continues to experience a surge in demand for energy storage solutions, the valuation changes for batteries highlight the government’s efforts to regulate import pricing and maintain market stability.