The Directorate General of Customs Valuation, Karachi, has revised the customs values for the import of spark plugs originating from China, Japan, Europe, and other countries.
The Directorate issued Valuation Ruling No. 2032 of 2026 on Monday.
According to details, the customs values of auto replacement spark plugs were previously determined under Valuation Ruling No. 1957 of 2025, which was challenged before the Director General of Customs Valuation under Section 25D of the Customs Act, 1969.
Subsequently, through Order-in-Revision No. 27/2025 dated March 26, 2025, the Director General remanded the matter to the Directorate for fresh determination of customs values under Section 25A of the Customs Act, 1969.
Following the remand, the Directorate initiated a fresh exercise to redetermine the customs values of the subject goods. Notices were issued to relevant stakeholders, and extensive consultations were held.
During the stakeholder meeting, representatives of the Pakistan Automobile Spare Parts Importers & Dealers Association (PASPIDA) argued that the previously determined values were not aligned with prevailing international prices. They stated that spark plugs are easily available in the market and requested a fresh valuation accordingly. PASPIDA further contended that higher customs values had adversely affected the competitiveness of lawful imports and had allegedly encouraged the smuggling of goods.
The association also maintained that OEM values were on the lower side and submitted documents of previously released consignments in support of their position.
Meanwhile, representatives of Indus Motor Company (IMC) contended that customs values should be determined based on constituent materials, arguing that the production processes of OEM and non-OEM spark plugs are similar.
In its analysis, the Directorate stated that the determination of customs values for spark plugs was carried out after examining multiple factors, including brand, origin, type (iridium and non-iridium), application, and automotive usage. The Directorate noted that valid comparisons were made only among goods of similar specifications and commercial levels.
For this purpose, prevailing import data was analyzed after applying appropriate filters and excluding abnormal or non-comparable values. In addition, a market survey was conducted to assess prevailing wholesale and retail prices in the local market. The survey corroborated the import data and reflected both higher and lower price trends depending on the type and brand of spark plugs.
Based on the analysis, the Directorate concluded that customs values of auto replacement spark plugs should be determined under Section 25A of the Customs Act, 1969, using comparable import data supported by market survey findings, and on an origin-wise basis to ensure fairness, transparency, and uniformity in assessment.
Accordingly, the customs values of the subject goods have been determined under Section 25(9) read with sub-section (7) of Section 25 of the Customs Act, 1969, the ruling added.
