Pakistan’s Directorate General of Customs Valuation Karachi has revised customs values for three types of imported Norinco firearms, setting new import valuation rates under Valuation Ruling No. 2121/2026.
The ruling fixes the customs value of one Norinco CF98 9mm pistol at $140 per piece and another CF98 9mm pistol at $134 per piece. The value of the Norinco CQ A5 rifle, chambered in .223 Rem, has been set at $205 per piece.
The revised values apply to imports from all countries and replace the previous valuations for the specified firearms.
Previous Valuation Replaced
The directorate issued the ruling under Section 25A of the Customs Act, 1969. It replaces the relevant values established under an earlier valuation ruling dated May 17, 2023, along with an addendum issued on September 23, 2024.
The review began after stakeholders requested a reassessment of customs values for certain items covered by the previous ruling. The directorate also initiated proceedings under Section 25D to amend the earlier valuation.
The process followed Order in Revision No. 14/2026, dated May 25, 2026, which directed a fresh valuation exercise for arms and ammunition.
The directorate consulted relevant stakeholders, who shared their views on existing values and were given the opportunity to provide supporting documents.
How Customs Values Were Determined
The directorate examined stakeholder submissions, import data, previous valuation records and market information. It also conducted market inquiries to establish prevailing prices before finalizing the new values.
According to the ruling, officials considered the valuation methods listed under Section 25 of the Customs Act in the prescribed order.
The transaction value method could not be used because the information required under Section 25(2) was unavailable. The directorate also considered the methods for identical and similar goods under Sections 25(5) and 25(6), but found them unsuitable because of differences in brands, models, specifications, declared values and other transaction-related factors.
The customs values were therefore determined through market inquiry under Section 25(7) of the Customs Act, 1969.
