Mobile Accessories Customs Values Revised

KARACHI: The Directorate General of Customs Valuation has issued a fresh ruling revising customs values for mobile phone accessories, replacing the previous valuation that had remained in force for more than two years.

Valuation Ruling No. 2105/2026, issued on July 28, 2026, has been notified under Section 25A of the Customs Act, 1969, superseding Valuation Ruling No. 1887/2024, which was issued on May 31, 2024.

According to the ruling, the Directorate initiated the revaluation because the earlier determination had become outdated and international prices of mobile accessories had changed significantly. A consultation meeting with stakeholders was held on April 1, 2026, during which participants presented their views and were asked to submit documentary evidence supporting their claims.

To determine the updated customs values, the Directorate reviewed 90 days of import data, examined evidence submitted by stakeholders, and carried out market surveys under Section 25(7) of the Customs Act, 1969.

The Directorate assessed multiple valuation methods prescribed under Section 25 before reaching its final determination. The transaction value method was rejected due to insufficient information, while the Identical and Similar Goods methods could not be applied because of inconsistent declared values and a lack of reliable data on product quality and quantities. The deductive value method was also considered unsuitable because of the wide variation in products available in the domestic market, whereas the computed value method under Section 25(8) was ruled out owing to the absence of manufacturers' pricing data.

Consequently, customs values were determined under Section 25(9), read with Section 25(7) and Rule 121(2) of the Customs Rules, 2001, using a flexible application of the deductive value method.

The revised valuation is divided into two tables. Table-A covers 35 categories of mobile accessories, including chargers of different wattages, wireless charging pads and stands, car chargers, power banks, mobile covers and cases, hands-free devices, wireless headphones, charging cables, card readers, OTG connectors, USB charging stations and smart trackers. These products are classified into four brand categories.

Category A includes premium brands such as Apple, Category B covers brands including Samsung, Sony and JBL, Category C features brands such as Anker, Baseus and Xiaomi, while Category D includes brands like Infinix, Oppo, Realme and Vivo.

Table-B lists 34 additional products with lower customs values under two categories. Category A includes brands such as Audionic, Dany, Faster and Ronin, while Category B applies to unbranded and low-end Chinese products.

Under the updated valuation, a 15-watt smart mobile charger is valued at $7.80 for Category A (Apple), $3.50 for Category B, $1.20 for Category C and $0.91 for Category D. Meanwhile, 115.1–125.0 watt chargers are valued between $27.44 and $94.10, depending on the brand category.

Power banks also received revised valuations, with a 30,000mAh power bank valued at $102 in Category A and $7.90 in Category D. Wireless headphones have been valued between $7.50 and $38.00, while pure leather mobile covers and cases range from $4.40 to $51.00 across categories.

Under Table-B, a 30,000mAh power bank has been valued at $5.00 for Category A and $1.97 for Category B, while mobile charging and data cables are valued at $3.60 per kilogram and $3.25 per kilogram, respectively.

The ruling further states that if the declared or invoiced value exceeds the customs value determined under the ruling, customs assessments will be based on the higher declared value in accordance with Section 25(1) of the Customs Act. For air consignments, the difference between air freight and sea freight charges will also be added to the assessable value.

The Directorate has instructed all Collectorates of Customs to implement the revised valuation immediately and report any anomalies without delay.