The Directorate General of Customs Valuation has introduced a new method for determining the customs value of imported auto replacement parts, shifting from a weight-based system to one based on vehicle application and engine capacity.
The change comes under Valuation Ruling No. 2092 of 2026, which replaces the previous 2019 valuation ruling covering water pumps, oil pumps, fuel pumps, in-tank fuel pumps, oil filters, fuel filters, and air filters imported from China, Japan, and Europe.
According to the Directorate, the revision was initiated after industry stakeholders sought an update to reflect current market conditions. The previous valuation framework had been in place for more than six years.
During consultations, representatives of the Pakistan Automobile Spare Parts Importers and Dealers Association (PASPIDA), Indus Motor Company (IMC), and other importers informed customs authorities that these products are traded and identified by vehicle model and engine capacity, rather than weight. They also requested a separate valuation category for in-tank fuel pumps due to their distinct market application.
After reviewing stakeholder input, import data, market surveys, and prevailing prices, the Directorate concluded that the earlier weight-based system no longer reflected market practices. The new ruling therefore adopts an engine capacity-based valuation structure and separately classifies in-tank fuel pumps.
The Directorate said the revised customs values are intended to ensure more accurate, transparent, and uniform assessment of imported auto replacement parts in line with prevailing market conditions.





