The Directorate General of Customs Valuation has issued a new valuation ruling for imported potato chips, assigning brand-specific customs values ranging from $2.45 per kilogram to $5.85 per kilogram.
The revised Valuation Ruling No. 2098/2026 replaces the previous ruling issued in April 2024 and will remain applicable until further changes are notified.
Under the updated rates, Kettle has been assigned the highest customs value at $5.85/kg, followed by Lay’s at $5.50/kg and Pringles at $5.10/kg.
Other brands have been assigned the following customs values:
- Chizzpa/Master and other unlisted brands: $4.50/kg
- Hunter’s: $4.45/kg
- Ligo, Kracks, and Mister Chips: $3.10/kg
- Mister Potato Chips and Crunchitos/Daffodil: $2.55/kg
- Poppin: $2.45/kg
The ruling covers 12 categories of imported potato chip brands under PCT Code 2005.2000, with separate classifications created in the WeBOC system for customs processing.
Customs officials said the revision was carried out after importers sought an update to the existing valuation and requested the inclusion of additional brands. The department noted that the previous valuation no longer reflected current international market prices.
To determine the new rates, Customs reviewed import data from the previous 90 days, analyzed documents provided by importers, conducted market surveys, and examined brand-wise pricing and packaging details.
The new ruling also clarifies that if an importer declares a transaction or invoice value higher than the notified customs value, duties and taxes will be calculated on the higher declared value. For air shipments, any difference between air and sea freight costs will also be added to the assessable value.
