The Directorate General of Customs Valuation Karachi has revised the customs values on the import of empty tin cans from all origins.
The directorate issued Valuation Ruling 2022 of 2025 on Thursday.
Details reveal that the customs values of empty tin cans were previously determined under Valuation Ruling No. 1962-2025. M/s. Fine Daily (Pvt) Ltd. filed a review appeal under Section 25D of the Customs Act, 1969, before the Director General, Directorate General of Customs Valuation. The Director General, through Order-in-Revision No. 281/2025, remanded the case back with directives for the Directorate to re-examine the issue, providing ample opportunity for the petitioners to be heard and considering relevant documentary evidence.
The Directorate subsequently initiated the exercise for the re-determination of customs values for the aforementioned items under Section 25A of the Customs Act, 1969.
M/s. Fine Daily (Pvt) Ltd. submitted documents indicating higher values for the goods and claimed to hold a significant market share of the imported items. However, other stakeholders argued that various challenges, particularly the higher exchange rate of the dollar and rising inflation, have adversely impacted their businesses and market sales.
They requested the Directorate to reconsider the valuation ruling in light of these prevailing dynamics and proposed aligning the valuation ruling with international raw material prices. Relevant documents were also submitted by the stakeholders for review.
The viewpoints of all stakeholders were thoroughly examined during the proceedings, ensuring that each party’s concerns and recommendations were duly considered. To ensure objectivity and accuracy, a comprehensive analysis was conducted, incorporating multiple dimensions of evaluation.
M/s. Fine Daily (Pvt) Ltd. imported four consignments in May 2025 under the Export Facilitation Scheme, with declared customs values of US 2.72/𝑘𝑔 𝑎𝑛𝑑 𝑈𝑆 2.72/kg and US 2.04/kg. Despite their claim of holding a significant market share, the limited number of consignments did not provide a reliable basis for determining customs values under Section 25(1) of the Customs Act, 1969. Data revealed that the company’s market share during the said period was approximately 2.8% of total imports, which does not substantiate its assertion of a dominant market position.
Additionally, prevailing international price trends for raw materials were analyzed, along with the value addition arising from the processing and manufacturing stages of the goods. This assessment ensured that the impact of such processing on the final customs value was accurately determined. The valuation exercise was conducted holistically, based on empirical data, market intelligence, and stakeholder input, in accordance with the provisions of Section 25 of the Customs Act, 1969.
“After gathering, analyzing, and utilizing market information from surveys, credible online sources, and raw material prices, the customs values of the subject goods were determined under sub-section (9), read with sub-section (8), of Section 25 of the Customs Act, 1969,” the Directorate added.