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Customs values raised on empty glass bottle imports

Valuation Ruling 2210 of 2026 lifts assessable values for perfume and cosmetic bottles from all origins, excluding pharmaceutical-grade glass.

Skardu Times desk1 min read
Customs values raised on empty glass bottle imports

The Federal Board of Revenue's Directorate General of Customs Valuation in Karachi has increased customs values on imported empty glass bottles used for perfumes, cosmetics and other products, from all origins, through Valuation Ruling No. 2210 of 2026 issued on Thursday.

The ruling excludes empty glass bottles of pharmaceutical grade from the increase.

The directorate said the subject goods had been assessed at comparatively lower values. To ensure uniformity in valuation and safeguard government revenue, it initiated a fresh valuation process under Section 25A of the Customs Act, 1969.

Notices were issued to importers and other concerned stakeholders, inviting them to take part in the valuation proceedings and submit relevant documentary evidence, including import documents, invoices and other information considered necessary.

Meetings were conducted to discuss the valuation issues in detail. During the meetings, participants were required to provide documents in support of their declared values, including sales tax invoices and verified export documents from the country of purchase. According to the ruling, the stakeholders did not provide any of the requested documents.

The directorate then examined import data for the preceding 90 days, together with the available supporting import documents, to determine prevailing price trends. A market enquiry was also conducted in line with the prescribed procedure.

The market information and analysis were used to determine the revised customs values under Section 25(7) of the Customs Act, 1969. The ruling states that the valuation was fair, transparent and fully compliant with the law, and that the new values apply to empty glass bottles for perfumes, cosmetics and other categories from all origins.

This process followed provisions of the Customs Act that allow the directorate to set customs values when goods are found to be under-assessed. Such rulings are used to calculate customs duty and other taxes on imported consignments.