Customs valuation raised on Chinese-origin cellphones in Pakistan

Tax | | MIC Customs Solutions |

Pakistan has made a change to the customs values of cellphones and accessories coming from China in a bid to accurately assess import duties and taxes.


The Directorate General of Customs Valuation in Karachi has made a change to the customs values of cellphones and their accessories coming from China. The move is an attempt to accurately assess duties and taxes at the point of import.

Valuation ruling number 1580 of 2021 is now in force and replaces the previous ruling 1448 of 2020. In practice, this means custom values will be charged in US dollars by the Federal Board of Revenue (FBR) ranging from $0.06 to $7 depending on the items involved, reports Business Recorder.

All Model Customs Collectorates (MCCs) have been informed of the new ruling. The directorate has also conducted a detailed market survey and canvassed the viewpoints of stakeholders and importers to re-determine the values under section 25-A of the Customs Act, 1969.

Every type of mobile phone accessory has now been allocated new Pakistan Customs Tariff (PCT) headings to facilitate clearance under the WEBCO system. Three new valuation categories have been brought in by the FBR: category-A (16 items); category-B (15 items), and category-C (10 items).

Items specified in the new ruling include:

  • Mobile phone chargers
  • Car chargers
  • Mobile phone batteries
  • Power banks
  • Selfie sticks
  • Glass protectors
  • Hands-free mobile phone kits
  • Bluetooth hands-free equipment
  • Desktop battery chargers
  • Earphones with a smart jack
  • Wired headphones
  • Wireless headphones
  • Mobile data
  • Charging cables
  • Card readers
  • Wireless charger stands and pads
  • Mobile phone charger smart jack pouch
  • Built-in mobile batteries, 
  • Mobile bar phones

Customs officials are being encouraged to use the Apple website as a means of assessing the value of mobile phone accessories. This will enable them to apply the accurate level of duties at the point of import.