The Directorate General of Pakistan Customs Valuation, Karachi, has issued a fresh customs valuation ruling revising the import value of empty tin cans from all origins for the assessment of duties and taxes.
According to Valuation Ruling No. 2057 of 2026, the revision follows a review appeal filed by M/s Fine Daily (Pvt.) Ltd. under Section 25D of the Customs Act, 1969, challenging the earlier valuation framework issued in August 2025.
The appeal argued that higher declared transaction values supported by verified documents had been rejected without adequate reasoning, while also raising concerns over the calculation of conversion costs and value addition related to printing on electrolytic tin plate.
Following the review, the Director General had earlier rescinded the previous valuation ruling and directed the Directorate to conduct a fresh valuation exercise. During the new proceedings, stakeholders, including local manufacturers and importers, submitted invoices, quotations, and market evidence for reassessment.
Officials said the exercise included a review of import data from the previous 90 days, supplier-wise and country-wise trends, declared values, import volumes, and prevailing international raw material prices, particularly from China, which remains the dominant source market.
The Directorate said the final valuation was determined after a holistic review of market intelligence, stakeholder submissions, and manufacturer quotations in line with Section 25A of the Customs Act, 1969, to ensure a balanced and updated duty assessment framework.