The Directorate General of Customs Valuation Karachi has updated customs values for imported branded beverages to ensure accurate duty and tax assessment.
Valuation Ruling No. 2052 of 2026 covers popular soft drinks, including Pepsi, Coke, Miranda, Fanta, Sprite, 7Up, Kinza, Glinter, Freez, Schweppes, and other brands. The update replaces Valuation Ruling No. 974/2016, which has been in effect for over nine years.
The Directorate conducted extensive consultations with stakeholders, who confirmed that their declared import values are genuine and aligned with recent market trends. They also proposed incorporating new international brands in future valuations to keep the system current.
A comprehensive review was carried out, including:
- Analysis of import data from the past 90 days
- Examination of stakeholder documents
- Market surveys and online price trends
- Brand-wise assessment based on quality and standards
Various valuation methods under Section 25 of the Customs Act, 1969, were examined. Transaction value, identical goods, and similar goods methods were found insufficient due to incomplete comparability or inconsistent values. A market inquiry was conducted, including visits to wholesale and retail markets, to determine actual prices.
Based on this evaluation, the Directorate finalized customs values under sub-section (7) of Section 25, ensuring fair, transparent, and market-reflective assessment for imported beverages.
“These updated values will now form the basis for duty and tax calculations on all imported branded beverages,” the Directorate confirmed.
