Customs Values on Import of Branded Honey Revised

Directorate General Customs Valuation Karachi has revised custom values on the import of branded honey from America, Europe, Australia, New Zealand, and other foreign origins.

Federal Board of Revenue’s (FBR) directorate has issued a new valuation ruling in this regard.

The new ruling has superseded Valuation Ruling No.1569/2022. According to the ruling, the Customs values of Honey were determined under Section 25A of the Customs Act, 1969 vide Valuation Ruling No.1569/2022 dated 19-11-2022.

However, the Collectorate of Customs (Appraisement), Lahore asked this Directorate General of Customs Valuation regarding clarification in the import of bulk packing (Honey) as required in Order-in-Original No.490/2022 dated 31.08.2022 passed by the Collectorate of Customs (Adjudication), Lahore.

In this regard, the Directorate General of Customs Valuation, Karachi initiated an exercise to re-determine the customs values of Honey as well bulk packing. Stakeholders’ participation in the determination of Customs values: Meetings were convened which were attended by all the relevant stakeholders.

The issues pertaining to the valuation of subject goods were deliberated upon in detail in the afore-referred meetings. Analysis / Exercise done to determine Customs Values and 90 days clearance data has been retrieved and the same has been scrutinized.

Subsequently, a market inquiry has been conducted and examined in the light of this Directorate’s Office under the Customs Act, 1969.

The valuation methods specified in Section 25 of the Customs Act, 1969, were duly applied in sequential order to arrive at the Customs value of subject goods. The transaction value method as provided in sub-section (1) Section 25 of the Customs Act, 1969, was found inapplicable due to the wide variation of values in import data. Moreover, the requisite information under the law was not available to arrive at the correct/ transaction value.

Therefore, identical/similar goods value methods provided in Section 25(5) (6) ibid were examined for applicability to determine the Customs value of subject goods. The data provided some reference; however, it was found that the same could not be solely relied upon due to the absence of absolute demonstrable evidence of quantities and qualities, variation in the declaration, variety, and specifications. The information available was, hence, found inappropriate.

In line with the statutory sequential order of Section 25 of the Customs Act, 1969, this Directorate conducted a market survey under sub-Section (7), read with Section 25 (9), of Section 25 of the Customs Act, 1969. Various Retail Markets were visited to observe the actual prices of Honey. On the basis of available data/information collected and exercise conducted, the values of Honey have been determined under the Customs Act, 1969, ruling added.


  • Another luxury item that should be outright banned until Pakistan’s debts are paid. People DO NOT need imported honey to live a happy life.

  • Clearly a good initiative taken it will give the local beekeepers a chance to earn
    We all should support local honey

  • Issue with Honey is about Trust. Unless Pakistani Vendors/Companies start offering natural and pure form of honey, you can’t expect local market to be developed.

  • پاکستان میں اصلي مال ملنا ناممکن Ú¾Û’


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