The Directorate General of Customs Valuation, Karachi, will now apply revised customs values on the import of artificial imitation jewelry from China and other origins for the assessment of duties and taxes.
The new values will be applicable on the import of electroplated jewelry, including white/yellow variants without stones or beads; electroplated jewelry (white/yellow) with stones or beads; and fancy electroplated jewelry (white/yellow) with crystal stones or beads.
These values will not apply to branded or designer jewelry. Such items will be assessed under Section 25 of the Customs Act, 1969, as per the applicable ruling.
Earlier, the customs values of artificial imitation jewelry were determined under Valuation Ruling No. 1871 of 2024. The ruling was more than two years old. Based on the analysis of import data and changes in international market trends, the Directorate initiated the process of redetermination of values under Section 25 of the Customs Act, 1969.
Meetings were held with authorized representatives of importers and relevant stakeholders.
Matters related to the valuation of the subject goods were discussed in detail during these meetings. Submissions and documents provided by participants were duly reviewed and considered in the valuation exercise.
Representatives of importers of artificial imitation jewelry requested rationalization of customs values, arguing that the items are prone to damage, defects, and changing fashion trends. The viewpoints expressed by stakeholders during consultations were carefully analyzed.
In this regard, import data from July 2025 to February 2026 was thoroughly examined, along with supporting documents submitted by importers. Additionally, market visits were conducted to assess actual prices, and profit margins were adjusted accordingly.
The market survey data collected was used and analyzed for the determination of customs values of the subject goods under Section 25(7) of the Customs Act, 1969.
This comprehensive evaluation ensures that the determination of customs values is fair, transparent, and fully compliant with the law.
