KARACHI: Pakistan's customs valuation authority has revised benchmark customs values for imported nylon, polyester and polypropylene carpets and artificial turf, setting rates of $2.45 per square meter for specified nylon tufted carpets and $1.95 per square meter for certain polypropylene and polyester woven carpets.
The Directorate General of Customs Valuation Karachi issued Valuation Ruling No. 2118 of 2026 under Section 25A of the Customs Act, 1969, superseding a 2016 ruling that had remained in force for more than a decade. The directorate said the new values were determined after reviewing international prices, recent import trends and technical information.
Officials notified stakeholders and held a meeting Oct. 19, 2026, at which importers argued their declared transaction values reflected genuine international market prices and asked authorities to retain existing customs values, citing declining imports of the goods.
The directorate said it examined those submissions against 90 days of import data, international price trends and information from international websites on the composition, specifications, quality and manufacturing of the products.
The ruling states that valuation methods under Section 25 of the Customs Act were applied in their prescribed sequence. The transaction value method could not be adopted because adequate and verifiable information for adjustments under Section 25(2) was unavailable, it said.
The identical and similar goods methods could not be relied upon exclusively because import data lacked complete particulars on quality, specifications, quantities, commercial level and industrial usage, according to the ruling. The deductive value method was also ineffective because of variations in specifications and quality, and the computed value method was unsuitable because authenticated production cost information from exporting countries was unavailable.
Customs values were therefore determined under Section 25(9) based on the most appropriate and reasonably available information on record.
Under the ruling, nylon tufted carpets weighing 1,000 grams per square meter will be assessed at $2.45 per square meter regardless of origin. Carpets outside that weight category will be valued by dividing total net weight by total area in square meters and multiplying by $2.45.
Polypropylene and polyester woven carpets weighing 1,000 grams per square meter will be assessed at $1.95 per square meter irrespective of origin, with the same formula applied to products outside the specified weight category.
The ruling also covers polypropylene and polyester tufted carpets, needle-punch carpets and artificial turf, with Pakistan Customs Tariff classifications and proposed WeBOC codes listed in the valuation schedule.
The directorate clarified that where actual transaction value or the invoice value retrieved from a consignment exceeds the customs value set under the ruling, assessment will be made on the higher value under Section 25(1) of the Customs Act.
For consignments imported by air, the difference between air freight and sea freight will be added for assessment purposes. The ruling applies to goods matching the descriptions and specifications in its schedule; listed HS codes are for illustrative purposes.
