The Federal Board of Revenue (FBR) has officially released Valuation Ruling No. 2043/2026, significantly updating the customs values for spray dispensing components imported into Pakistan. This new ruling, issued by the Directorate General of Customs Valuation, supersedes the previous VR 1890/2024 to reflect current international market trends and curb under-invoicing.
For importers in the pharmaceutical, cosmetic, and household sectors, staying compliant with these new rates is essential for smooth customs clearance and avoiding costly port delays.
Why Were the Customs Values Revised?
The revision comes after a thorough review of import data and stakeholder consultations held in early 2026. Local manufacturers and importers raised concerns regarding inconsistencies in declared values, which often led to unfair competition and revenue loss.
By applying valuation methods under Section 25 of the Customs Act, 1969, the Directorate determined that previous values no longer aligned with global increases in raw material and manufacturing costs.
Scope of Valuation Ruling 2043/2026
The new ruling covers a wide range of essential packaging components, including:
- Spray Triggers (for household cleaners)
- Spray Heads / Trigger Sprayers
- Aerosol Valves (for deodorants and industrial sprays)
- Perfume Pumps
New Customs Values (C&F) per Kilogram
The FBR has categorized the minimum benchmark values based on the country of origin. Note that if the declared value is higher than these rates, the higher value will be accepted for duty assessment:
| Origin | Customs Value (C&F) |
| China | US$ 6.00 per kg |
| Korea, Taiwan, Thailand | US$ 6.60 per kg |
| Europe, USA, Canada | US$ 7.20 per kg |
| Other Origins | US$ 6.40 per kg |
Need Expert Assistance with VR 2043/2026?
Navigating new valuation rulings can be complex. For seamless Customs Clearance, Freight Forwarding, and Logistics handling, contact Bahri Trading Corporation. Their team ensures your shipments of spray components and packaging materials are processed efficiently under the latest FBR regulations.
- Contact Bahri Trading Corporation today for a consultation on your next shipment.
Key Implications for Importers
- Revenue Impact: Standardization is expected to discourage under-invoicing and promote fair market competition.
- Strict Implementation: All Customs Collectors have been directed to apply these rates immediately at all sea, air, and dry ports.
- Right to Appeal: Importers aggrieved by this ruling may file a revision petition under Section 25D of the Customs Act, 1969, within 30 days.
Impact on Industry (Cosmetics & Pharma)
As spray components are vital for perfumes, sanitizers, and medicinal sprays, these revised values may adjust the landing cost of finished goods. Businesses are advised to update their costing models immediately to account for the revised duty structures.
Stay Updated on Pakistan Customs
The landscape of Pakistan’s import regulations is evolving rapidly. To avoid penalties, ensure your documentation aligns with the latest FBR valuation rulings.
Don’t let new rulings slow down your supply chain.
📩 Contact us today: cs@bahritradingcorp.com.pk
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