FBR Constitutes a Valuation Committee to Regulate Trade With Iran & Afghanistan

The Federal Board of Revenue (FBR) has decided to constitute a Local Valuation Committee for the determination of the value of goods of Afghan and Iran origin to regulate the Pak-Afghan and Pak-Iran bilateral trade.


The FBR has issued SRO.1352(I)/2021 on Friday to amend the Customs Rules 2021.

According to the draft rules, the new law shall be applicable for the determination of the value of goods of Afghan and Iran origin by discouraging the incidences of under-invoicing and smuggling. The new customs values shall be applicable to the goods which are imported through land routes from Iran and Afghanistan.

The provisions shall be applicable on the Afghan and Iran origin goods imported from Afghanistan and Iran through land routes. In case if an item is being imported through the sea route in significant quantities from Iran, then the value of such items shall be determined in consultation with the Directorate of Valuation, Karachi.

The respective Collector of Customs (Appraisement), on his own motion, in his area of jurisdiction may determine the customs values of any goods or category of goods imported in or exported out of Pakistan from or to Afghanistan and Iran through land customs stations through the following valuation committee constituted for the said purpose, members whereof shall be nominated by Collector concerned: One Additional Collector of the Collectorate (Chairman of the committee); two Deputy or Assistant Collectors of the Collectorate (Members of the committee); one Superintendents or Principal appraisers or Appraisers or Inspectors as required; representative of respective Chamber of Commerce and Industry; representative of Customs’ Clearing Agent Association; all Pakistan Dry Fruits Importer and Exporter Association; all Pakistan Fresh Fruits Importer and Exporter Association; and any other co-opted member as deemed appropriate by the Collector.

The values so determined by the Collector on recommendations of the committee shall be valid for six months.

The committee shall submit its recommendations to the respective Collector of Customs within thirty days from the date of its constitution.


The Collector of Customs (Appraisement) shall notify the customs values of such goods as recommended by the committee. In case the Collector considers that any item requires further deliberations, he shall refer the matter back to the committee, FBR said.

The customs value determined shall be applicable until and unless revised or rescinded by the Collector.

In case of goods imported from the same origin country through different customs stations falling in the jurisdiction of separate Collectorates, the concerned Collectors of Customs shall coordinate for a unanimous valuation of goods or category of goods imported or exported before issuance of the notification.

The values so notified shall be sent to the Directorate General of Reforms and Automation, Karachi, for uploading the same on the WeBOC system at 00:00 hours from the date of implementation. A copy of the value shall also be forwarded to Directorate General Valuation, Karachi, in terms of section 25D of Customs Act, 1969. 125F.

If any valuation ruling is being issued for the goods imported from Afghanistan or Iran via land border stations by the Directorate General Customs Valuation, Karachi, the same shall be applicable forthwith disregarding the local valuation, FBR added.



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