The Directorate General of Customs Valuation, Karachi, has increased the customs values of imported empty glass bottles used for perfumes, cosmetics and other products from all origins.
The revised values were notified through Valuation Ruling No. 2210 of 2026 issued on Thursday.
According to the ruling, the imported goods were previously being assessed at comparatively lower values. The Directorate initiated a fresh valuation process under Section 25A of the Customs Act, 1969, to establish uniform assessment and protect government revenue.
Importers and other stakeholders were invited to participate in the proceedings and provide relevant documents, including import records, invoices and other evidence supporting their declared values.
The Directorate held meetings with the stakeholders to examine the valuation issue. Participants were also asked to provide supporting documents, including sales tax invoices and verified export documents from the countries of purchase.
However, the stakeholders did not submit the requested documents, according to the ruling.
The Directorate subsequently reviewed import data from the previous 90 days along with the available supporting import documents to assess prevailing market price trends.
A market enquiry was also conducted as part of the valuation process.
Following the review, the Directorate used the available market information and analysis to determine the revised customs values under Section 25(7) of the Customs Act, 1969.
The ruling said the assessment was based on the applicable legal procedure and was intended to ensure uniformity and transparency in the determination of customs values.
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