Pakistan Customs Sets New Almond Values Up to $3.81/kg

Pakistan Customs has updated the customs valuation rates for imported almonds, setting assessment values ranging from $1.41 to $3.81 per kilogram based on the variety under a new ruling issued on October 7, 2026.

Under Valuation Ruling No. 2111/2026, issued by the Directorate General of Customs Valuation, shelled almonds have been assigned a customs value of $3.81 per kilogram. The assessment rates for soft-shell and hard-shell almonds have been set at $2.19 and $1.41 per kilogram, respectively.

The revised rates cover imports from every country of origin and will serve as the basis for calculating applicable customs duties and taxes.

For value-added products, such as roasted and salted almonds, the prescribed customs values will be subject to an additional 15%.

The ruling also establishes adjustments for freight costs. For consignments transported through land routes, a deduction of $0.15 per kilogram will be made for sea freight, while actual land transportation expenses will be added. For imports arriving by air, the difference between air and sea freight costs will be incorporated into the valuation.

The latest ruling replaces Valuation Ruling No. 1927/2024, issued in Karachi, and Valuation Ruling No. 01/2022, issued in Quetta.

The revision follows an earlier decision that annulled Valuation Ruling No. 2065/2026 and instructed Customs to conduct a fresh valuation after reviewing market prices, importers’ profit margins and international pricing data.

During consultations on September 25, representatives of the Pakistan Kiryana Merchants Association opposed any further increase in almond customs values, referring to import documentation and invoices from overseas suppliers.

Customs officials said the new rates were established after analysing import records, conducting market inquiries and consulting data from the Tridge Eye database.

The directorate explained that declared import prices could not be accepted as the sole basis for valuation because supporting documentation was inadequate and the reliability of available information remained a concern.

If an importer declares a value or presents an invoice showing a price above the prescribed customs valuation, duties and taxes will be calculated using the higher amount.

The ruling is applicable throughout Pakistan, except for specified imports cleared through land border stations in Khyber Pakhtunkhwa under the applicable jurisdictional arrangements.

The revised valuation will remain in force until amended or withdrawn. However, affected parties can submit a revision petition within 30 days under Section 25D of the Customs Act, 1969.