Customs Sets New Import Values for Massage Chairs

The Directorate General of Customs Valuation has introduced revised customs values for imported massage chairs and other massaging equipment, setting C&F values at $356 per unit for basic/2D chairs, $554 for 3D models and $880 for 4D models.

Under Valuation Ruling No. 2110 of 2026, basic/2D massage chairs weighing up to 60kg will be assessed at $356 per piece, while 3D chairs weighing up to 70kg will carry a value of $554 and 4D models weighing up to 88kg will be valued at $880. The revised rates apply regardless of the country of origin.

Customs has also established a value of $19 per unit for foot, calf and leg massagers based on a standard weight of 1,000 grams. Massage guns of the same standard weight will be valued at $17.50, while other body massagers and similar equipment will be assessed at $32 per unit.

For massage chairs exceeding the prescribed standard weights, additional customs value will be applied proportionately for every extra kilogram. The increase will be $6 per kg for basic/2D chairs, $7.80 per kg for 3D models and $10 per kg for 4D models.

The values for foot, calf and leg massagers, massage guns and other body-massaging equipment are similarly calculated on a standard weight of 1,000 grams per unit. Where the actual weight differs, the customs value will be adjusted proportionately.

Several premium brands, including Xuerui, OSIM, Panasonic, Osaki, Titan, Infinity, Inada, Sogno, Fujita, Cozzia and Human Touch, have been excluded from the ruling. Shipments involving these brands will instead be assessed separately by customs collectorates under Section 25 of the Customs Act, 1969.

The new valuation follows the withdrawal of Valuation Ruling No. 1173/2017 in 2019, which had previously established customs values for massage chairs, foot massagers and other related products.

Customs said the market had changed significantly since the earlier ruling, with greater diversification in technology, models, specifications and features. Import and assessment records also showed substantial differences between declared and assessed values, prompting authorities to conduct a fresh valuation exercise.

A stakeholder consultation was held on August 27, during which representatives of Healthy Space (Private) Limited stated that the ZERO-brand massage chairs imported by the company were primarily basic/2D models in the lower-priced category. The company subsequently provided documents concerning the weights of its products.

However, Customs said its examination of ZERO Healthcare's official product information showed that the brand also markets chairs featuring 3D and 4D technologies. As a result, authorities determined that a chair's category could not be established solely on the basis of its brand. Instead, the actual model, technology, specifications and features will determine its applicable category.

The Directorate also carried out market surveys and found that massage chairs are largely sold through brand outlets, showrooms and official websites rather than conventional wholesale markets. Authorities therefore considered retail and selling prices, online prices, import data and technical specifications when determining the revised customs values.

The new values were calculated using the deductive method under Section 25(7). This involved working backwards from retail prices to determine C&F values after deducting factors such as profits, clearance and handling expenses, provincial cess, duties, taxes and other applicable costs.

Where an importer declares or invoices a value higher than the amount prescribed under the ruling, customs will assess the shipment using the higher declared value. For goods imported by air, the difference between air and sea freight costs will also be added to the assessable value.