The Directorate General of Customs Valuation, Karachi, has revised customs values for 70 categories of imported mobile phone accessories, citing significant changes in international prices and import trends.

The revised rates have been notified through Valuation Ruling No. 2105 of 2026, replacing Valuation Ruling No. 1887-1-2024, which had been in effect for more than two years.

According to the directorate, the review was initiated after international market prices for mobile phone accessories changed considerably. During the exercise, Customs held consultations with importers and other stakeholders before finalizing the updated values.

Customs analyzed 90 days of import data, examined information submitted by industry participants, and conducted market surveys under the Customs Act, 1969, to determine the revised customs values.

The directorate said it evaluated all valuation methods prescribed under Section 25 of the Customs Act, 1969. However, transaction value, identical goods, similar goods, deductive value, and computed value methods could not be applied because of inconsistent declared values, lack of reliable quality and quantity comparisons, and the absence of manufacturer pricing information.

The new customs values were ultimately determined under Section 25(9) of the Customs Act, read with Section 25(7) and Rule 121(2) of the Customs Rules, 2001, by applying reasonable flexibility to the deductive value method.

The revised valuation will now be used for customs assessment of imported mobile phone accessories, with the aim of aligning import values more closely with prevailing international and domestic market conditions.