Business Recorder
ISLAMABAD: The Directorate General of Customs Valuation, Karachi, has revised the customs values of Glass Tubing used for the manufacture of Glass Ampoules & Glass Ampoules (Clear & Amber) imported from China and Europe. The Directorate issued a valuation ruling number 2067 of 2026 on Friday. Earlier, the Customs values of Glass Tubing of a kind used for the manufacture of Glass Ampoules & Glass Ampoules (Clear & Amber) were determined under section 25A of the Customs Act, 1969 vide Valuation Ruling No2016-2025. Various stakeholders filed appeals before the Director General. The Directorate General, vide Order-in-Revision No57 of 2025, rescinded the subject valuation ruling and directed the Directorate to conduct a fresh exercise and issue a new valuation ruling for the goods in question. Accordingly, the Directorate conducted an exercise to determine the new values of the said goods. During the meeting, the importers expressed concerns that the determined customs values did not align with prevailing international trade prices. It was also noted that no representation was received from the manufacturers. The importers pointed out that the import value of clear glass ampoules from China was lower than the current valuation ruling. Furthermore, they emphasized that prices differ between printed and non-printed ampoules; however, no data regarding printed ampoules were available. All submissions and supporting documents presented during the meeting were duly taken into consideration for the valuation exercise. Market enquiry conducted under Section 25 (7) of the Customs Act, 1969, revealed that the goods, being industrial in nature, were not available in the local market. The computed value method under Section 25(8) was also examined; however, it could not be applied due to the non-availability of verifiable data regarding conversion costs and allied manufacturing expenses in the country of export, the ruling added. Copyright Business Recorder, 2026
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