The Directorate General of Customs Valuation has issued new customs values for imported dry grapes (raisins), setting prices between $1.55 and $1.63 per kg after determining that imports were previously being assessed at lower rates.
Under Valuation Ruling No. 2109 of 2026, raisins originating from Iran are set at a Cost & Freight (C&F) customs value of $1.59 per kg, while shipments from Afghanistan and China are fixed at $1.63 per kg and $1.55 per kg, respectively. The commodities fall under HS Code 0806.2000.
The new determination supersedes Valuation Ruling No. 02/2022 dated October 11, 2022, previously issued by the Directorate of Customs Valuation, Quetta. The updated values will remain in effect until rescinded or revised under Section 25A of the Customs Act, 1969.
Customs officials initiated the fresh valuation exercise to address revenue leakage, ensure uniform valuation, and safeguard government revenues.
Despite stakeholder consultations held on September 8 and September 23—where importers were requested to submit sales tax invoices and verified export documents—no supporting documentation was provided by market participants.
Consequently, the Directorate analyzed 90-day import data and conducted local market surveys, which confirmed higher prevailing domestic prices. Because reliable transaction values and direct comparisons with identical or similar goods were unavailable due to varying quality and commercial factors, Customs applied the deductive value method under Section 25(7) of the Customs Act to establish the new rates.
Under the ruling, if an importer’s declared value or invoice retrieved from a consignment exceeds the newly set values, duties and taxes will be assessed on the higher declared rate.
The ruling applies nationwide, with the exception of specified land border clearances in Khyber Pakhtunkhwa operating under separate jurisdictional arrangements set by the Directorate General.
