Islamabad, March 20, 2025 – The Directorate General of Customs Valuation, Pakistan, has issued a new ruling No. 1982/2025 to determine the customs value of sunflower seeds under Section 25A of the Customs Act, 1969.
This valuation ruling, applicable immediately, establishes the assessment criteria for duty and taxes on sunflower seeds imports.
The Customs Department initiated this valuation exercise after analyzing import data, market trends, and pricing differences. The ruling aims to ensure uniformity in customs valuation and prevent under-invoicing of sunflower seeds.
The authorities reviewed ninety days of clearance data and scrutinized price variations before finalizing the customs value.
To determine the valuation, methods outlined in Section 25 of the Customs Act, 1969, were sequentially applied. The transaction value method under sub-section (1) was deemed inapplicable as declared values did not match market rates. Further analysis using identical and similar goods pricing references under Sections 25(5) and 25(6) provided demonstrable evidence for determining accurate customs values.
As per the ruling, sunflower seeds imported from the USA and Europe will be assessed at a customs value of $0.62 per kg, while those from other origins will have a valuation of $0.30 per kg. A 7% reduction in customs value will be admissible for sunflower seeds imported via land routes, provided actual land freight charges are accounted for.
In cases where declared values exceed the set customs valuation, the higher value will apply under sub-section (1) of Section 25. Additionally, for air cargo shipments, the cost difference between air and sea freight will be included in the valuation assessment. The customs authorities will monitor the implementation of this ruling, and any discrepancies should be reported immediately.
Pakistan’s move to regulate the customs valuation of sunflower seeds reflects efforts to maintain transparency and fair trade practices. By ensuring accurate import valuation, the government aims to curb tax evasion and stabilize the market for sunflower seeds, benefiting both importers and domestic consumers. This ruling will remain effective until revised or rescinded by the Customs Department.