70 different types: Values on import of mobile phone accessories revised

ISLAMABAD: Directorate General of Customs Valuation Karachi has fixed new Customs values on the import of 70 different types of mobile phone accessories. In this regard, the directorate has issued valuation ruling number 2105 of 2026 on Wednesday. Earlier, the Customs values of mobile phone accessories were determined under Section 25A of the Customs Act, 1969 vide Valuation Ruling No. 1887-1-2024. As current Valuation Ruling of mobile phone accessories was more than two years old and international market prices of subject items have changed. Therefore, the Directorate initiated an exercise for re-determination of Customs values of the subject goods covered under the aforesaid valuation ruling. Meeting for determination of Customs values was held on the aforementioned date, which was attended by the relevant stakeholders. The viewpoints of the participants were heard in detail and the stakeholders were requested to submit documentary evidence to substantiate their contentions. For determination of Customs values of the subject goods, 90 days’ import data was retrieved and thoroughly scrutinized in light of the information received from stakeholders. Subsequently, market enquiries, as envisaged under sub-section (7) of Section 25 of the Customs Act, 1969, were conducted and examined in accordance with this Directorate’s office Order No 1712014 dated 19. 03. 2014. Valuation methods specified in Section 25 of the Customs Act, 1969, were duly applied in sequential order to arrive at the Customs values of subject goods. The transaction value method as provided in sub-section (l) of section 25 of the Customs Act, 1969, was found inapplicable due to absence of information as required under sub-section (2) of Section 25 of Customs Act, 1969. Accordingly, Identical valuation method and Similar Valuation method as provided under Section 25(5) and 25(6) were considered. However, it was found that the same could not be relied upon due to absence of demonstrable evidence of quantities and qualities. Moreover, Declared Values (DV) of similar goods showed consistent variations. Hence, this method was also found inapplicable. Market enquiries, as envisaged under sub-section (7) of Section 25 of the Customs Act, 1969 were also conducted. However, the deductive value method could not be solely applied because the goods available in the local market comprised varying types and qualities. Due to the unavailability of manufacturer prices, the computed method under Section 25(8) also could not be applied. Consequently, the Customs values of the subject goods have been determined under sub-section (9) of Section 25 of the Customs Act, 1969, read with sub-section (7) thereof and Rule 121(2) of the Customs Rules, 2001, by applying reasonable flexibility to the deductive value method in conformity with the aims and provisions of Section 25 of the Customs Act, 1969, it added. Copyright Business Recorder, 2026

Read full story on Business Recorder