Customs Revises Valuation on Imported Smart Wearables

The Directorate General of Customs Valuation has revised customs values for imported smart watches, including non-GSM smart watches, smart bands and smart rings from all origins through a new valuation ruling.

According to Valuation Ruling No. 2076 of 2026, wearable devices have been categorised into three segments for the assessment of customs duties and taxes.

Category “A” includes brands such as Amazfit, Fitbit, Honour, Infinix, Lenovo, Oppo, Oraimo, Realme, Redmi, Vivo and Xiaomi/Mi, along with several other mid-range brands.

Category “B” covers brands including Dany, Faster, Login, Ronin and Zero, while Category “C” consists of all other low-end brands.

The directorate stated that premium brands, including Apple Inc, Samsung Electronics, Huawei Technologies, Garmin Ltd. and Google LLC, will continue to be assessed separately by the Clearance Collectorate under Section 25 of the Customs Act, 1969, at customs values higher than those prescribed for Category “A” brands.

The ruling noted that analysis of import data revealed under-invoicing of smart watches and related wearable devices, resulting in losses to government revenue.

Authorities stated that preliminary examination of declared import values, assessed values and prevailing market prices was conducted under Section 25A of the Customs Act, 1969, to determine revised customs values.

The directorate also conducted meetings with stakeholders engaged in the import business and invited documentary evidence in support of their positions during the valuation exercise.

According to the ruling, a market survey was carried out under Section 25(7) of the Customs Act, 1969, following procedures prescribed under the relevant office order before final customs values for non-GSM smart watches, smart bands and smart rings were determined.