The Directorate General of Customs Valuation, Karachi, has revised upward the customs values applied to imported empty glass bottles used for perfumes, cosmetics and similar products.

The revised values have been issued through Valuation Ruling No. 2210 of 2026, dated September 24.

The Directorate said the imported bottles had been declared and assessed at comparatively low values. It therefore began a valuation exercise under Section 25A of the Customs Act, 1969, to establish consistent customs values and protect government revenue.

Importers and other stakeholders were invited to submit documents supporting their declared prices. These included import documents, commercial invoices, sales tax invoices and verified export documents from the relevant countries.

The Directorate held meetings with the stakeholders as part of the proceedings. However, the participants did not provide the requested supporting documents, according to the ruling.

The valuation authority then examined import data covering the previous 90 days, along with the available import documentation, to determine prevailing price trends for the products.

It also carried out a market survey as part of the valuation process.

After reviewing the available market information and import data, the Directorate determined the new customs values under Section 25(7) of the Customs Act, 1969.

The ruling said the revised values were determined through the prescribed legal procedure to ensure consistent and transparent assessment of the imported products.