The Directorate General of Customs Valuation, Karachi has revised the customs values for imported artificial imitation jewelry, affecting shipments coming from China and other countries for duty and tax assessment.
Under the updated ruling, new valuation benchmarks will apply to electroplated jewelry including white and yellow variants without stones or beads, items embedded with stones or beads, and fancy electroplated jewelry featuring crystal embellishments.
However, the revised rates will not cover branded or designer jewelry. Such goods will continue to be assessed separately under Section 25 of the Customs Act, 1969 in accordance with applicable procedures.
The previous valuation framework, issued under Valuation Ruling No. 1871 of 2024, had remained in place for more than two years. Authorities reviewed and revised the structure after analyzing import data, global price trends, and market changes, leading to the initiation of a fresh valuation exercise under Section 25 of the Customs Act.
As part of the process, meetings were held with representatives of importers and relevant stakeholders, where detailed discussions were conducted on pricing and valuation concerns.
Importers argued for a revision in customs values, stating that artificial jewelry items are highly sensitive to damage, defects, and rapidly changing fashion trends, which impact their market value. Their submissions and supporting documents were reviewed during the evaluation process.
Officials examined import data from July 2025 to February 2026, along with additional documentation provided by stakeholders. Market surveys were also conducted to determine real-time pricing, with profit margins adjusted to reflect prevailing conditions.
Based on this comprehensive assessment, customs values were finalized under Section 25(7) of the Customs Act, 1969. Authorities stated that the updated valuation system is designed to ensure fairness, transparency, and compliance with legal requirements.





