Customs Revises Values for Imported CCTV Equipment

The Directorate General of Customs Valuation has issued revised customs values for imported CCTV cameras, Digital Video Recorders (DVRs), and Network Video Recorders (NVRs) under Section 25A of the Customs Act, 1969, replacing the valuation framework that had remained in force for more than four years.

Through Valuation Ruling No. 2093/2026, the Directorate has redetermined customs values for CCTV equipment, superseding Valuation Ruling No. 1632/2022 dated April 18, 2022.

The revised valuation ruling shall remain effective unless amended or rescinded under Section 25A(4) of the Customs Act, 1969. Any person aggrieved by the ruling may file a revision petition before the Director General, Customs Valuation, under Section 25D of the Customs Act, 1969, within 30 days of its issuance.

According to the Directorate, the previous customs valuation was determined in April 2022. Owing to the passage of time and changes in international market prices, a fresh valuation exercise was initiated to ensure that customs values more accurately reflect prevailing import prices.

As part of the review process, a stakeholder consultation was held on April 21, 2026, during which importers and other industry representatives were invited to present their views and submit documentary evidence in support of their respective positions.

For the valuation exercise, the Directorate analysed import data covering the preceding 90 days and conducted market inquiries under Section 25(7) of the Customs Act, 1969, in accordance with the procedure prescribed under Office Order No. 17/2014 dated March 19, 2014.

The ruling states that the transaction value method under Section 25(1) of the Customs Act could not be applied due to the unavailability of the necessary information. Likewise, the identical goods and similar goods valuation methods under Sections 25(5) and 25(6) were considered unsuitable because of the absence of verifiable evidence regarding comparable quantities, quality, and specifications. Significant variations in declared import values further prevented reliance on those methods.

Consequently, customs values were determined using the fallback valuation methodology prescribed under Section 25(7) of the Customs Act, 1969.

The revised valuation schedule covers CCTV Analog/HDCVI cameras, CCTV IP cameras, PT cameras equipped with fixed lenses and digital zoom, PTZ cameras featuring motorised lenses and optical zoom, Digital Video Recorders (DVRs), and Network Video Recorders (NVRs).

Customs values have been prescribed on a Cost and Freight (C&F) basis in US dollars per unit and are categorised according to three brand classifications—Category A, Category B, and Category C—across three geographical origin groups comprising the USA, Europe and Japan; China and Hong Kong; and all other countries.

For Analog/HDCVI CCTV cameras supplied without accessories, customs values range from US$5.40 per unit for Category C cameras with resolutions up to 2.0 megapixels originating from China and Hong Kong to US$190 per unit for Category A cameras with resolutions of 8.1 megapixels and above originating from the USA, Europe and Japan.

For CCTV IP cameras supplied without accessories, customs values begin at US$11.15 per unit for Category C cameras up to 2.0 megapixels from China and Hong Kong and increase to US$460 per unit for Category A cameras with resolutions of 12.1 megapixels and above originating from the USA, Europe and Japan.

PT cameras incorporating fixed lenses with digital zoom functionality have been assigned customs values ranging from US$18 per unit for Category C products from China and Hong Kong to US$491 per unit for Category A products with resolutions exceeding 10.1 megapixels from the USA, Europe and Japan.

For PTZ cameras equipped with motorised lenses and optical zoom capability, customs values range between US$57 per unit for Category C cameras from China and Hong Kong and US$1,292 per unit for Category A cameras with resolutions of 10.1 megapixels and above originating from the USA, Europe and Japan.

The ruling also revises customs values for Digital Video Recorders falling under PCT Heading 8521.9090. For DVRs with 4 to 8 channels, customs values range from US$15 per unit for Category C products from China and Hong Kong to US$63 per unit for Category A products originating from the USA, Europe and Japan. For DVRs with 32 channels or more, customs values reach US$193.20 per unit for Category A products from the USA, Europe and Japan.

Similarly, customs values for Network Video Recorders have been revised from US$20 per unit for 4 to 8-channel Category C products imported from China and Hong Kong to US$866 per unit for 256-channel and above Category A products originating from the USA, Europe and Japan. For NVRs with 256 channels and above, Category A, B and C products from China and Hong Kong have been valued at US$433, US$309 and US$247 per unit respectively, while corresponding products from other regions have been valued at US$650, US$465 and US$370 per unit.

The ruling classifies internationally recognised manufacturers into three categories. Category A includes brands such as Axis, Sony, Sharp, Bosch, Proline UK, Polycom, Canon, Pelco, Acti, Samsung, Tyco, Honeywell, Panasonic and Huawei. Category B comprises brands including CP Plus, ZKT, Y Tech, Ever Focus, Apple Com, Vision, True Vision, TNT, Fenghe and Panasonic PI Series. Category C covers UniView, Scout, Dahua, Hikvision, Hilook, D-Link, TP-Link, IMOU, EZVIZ and other Chinese-origin brands.

The Directorate has further clarified that where the declared transaction value or invoice value exceeds the customs value prescribed under the ruling, customs assessment shall be conducted on the higher declared value in accordance with Section 25(1) of the Customs Act, 1969.

For consignments imported by air, the applicable difference between air freight and sea freight shall be added while determining the assessable customs value.

The ruling also clarifies that the HS codes referenced are illustrative only, and the valuation shall apply strictly to the product descriptions and technical specifications provided in the annexures to the ruling.

Where imported CCTV equipment differs from the listed specifications, customs authorities may determine assessable value under Section 25 of the Customs Act, 1969, or provisionally assess the goods and refer the Goods Declarations to the Directorate General of Customs Valuation for further guidance.

All Collectorates of Customs have been directed to implement the revised valuation ruling with immediate effect and promptly report any anomalies or implementation issues to the Directorate General of Customs Valuation.