ISLAMABAD: Directorate General of Customs Valuation Karachi has revised Customs values on the import of disposable aluminum food containers. The directorate has issued a new valuation ruling number 2050 of 2026 on Thursday. A representation from stakeholders has been received stating that consignments of disposable aluminum food containers were released at lower values, resulting in disparity in assessment and lack of uniformity in the local market. In order to ensure consistency and safeguard government revenue, the Directorate has decided to determine the Customs values of the subject goods. Accordingly, an exercise has been initiated for determination of Customs values of subject item under Section 25A of the Customs Act, 1969. Meeting notices have been issued to all relevant stakeholders inviting their participation and submission of documentary evidence to facilitate a fair and transparent determination of Customs values of the subject goods. During the meeting, the stakeholders submitted that the subject goods cleared at comparatively lower declared values, which did not reflect the prevailing international market prices. The international price of raw material is higher side, therefore, the determine value shall be on the basis of raw material plus manufacturing cost. They further emphasised that such variations in assessment created distortions in the local market and requested that the Customs values of subject items be aligned with current international benchmarks. The stakeholders further stressed that determination on the basis of verifiable international price trends, supported by contemporary import data and documentary evidence would ensure transparency, uniformity, and protection of government revenue. Keeping in view the representations submitted by the stakeholders, the import data of the preceding ninety days, along with information obtained from international price sources and international publication price of constitute material, was thoroughly scrutinised. The specifications of the subject goods were also examined. This classification was taken into consideration to ensure an appropriate comparison of values and to maintain uniformity in assessment while determining the Customs values of the subject goods. Local markets were visited; however, the findings could not be considered fully reliable owing to irregular and inconsistent pricing trends. The computed value method, as prescribed under sub-section (8) of Section 25 of the Act, was also examined. In this regard, the international prices of the raw material, along with the processing and further value addition were also consulted through international sources. Finally, market information obtained from credible online sources were gathered, analysed, and utilised. Based on this comprehensive evaluation, the Customs values of the subject goods have been determined. This methodology ensures that the determination of Customs values is fair, transparent, and fully compliant with the law, the ruling added. Copyright Business Recorder, 2026