FBR Updates Import Values for 70 Mobile Phone Accessories

The Directorate General of Customs Valuation Karachi has revised customs values for 70 categories of mobile phone accessories after reviewing changes in international market prices and import data.

The directorate issued Valuation Ruling No. 2105 of 2026 on Wednesday, replacing the previous valuation framework issued under Valuation Ruling No. 1887-1-2024, which had remained in place for more than two years.

According to the Directorate General, the review was initiated because international prices of mobile phone accessories had changed significantly since the previous valuation ruling. The process involved consultations with relevant stakeholders, including importers and industry representatives.

For the new valuation exercise, Customs examined 90 days of import data, reviewed information submitted by stakeholders, and conducted market inquiries under the Customs Act, 1969 to determine updated values for the imported goods.

The directorate said multiple valuation methods under Section 25 of the Customs Act were reviewed during the process. However, transaction value, identical goods, similar goods, deductive value, and computed value methods could not be applied due to limitations including lack of reliable quantity and quality comparisons, variations in declared values, and unavailability of manufacturer pricing data.

Customs ultimately determined the revised values under Section 25(9) of the Customs Act, 1969, read with relevant provisions of Section 25(7) and Rule 121(2) of the Customs Rules, 2001, by applying reasonable flexibility to the deductive value method.

The revised valuation ruling will apply to imports of mobile phone accessories and is aimed at ensuring more accurate customs assessment in line with prevailing international and local market conditions.

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