Pakistan Sets New Customs Value for Imported PEME

Pakistan Customs has established a uniform customs value of $9.80 per kilogram for imported phenyl ethyl methyl ether (PEME), regardless of its country of origin. The revised rate replaces a valuation decision that had remained effective for more than a decade.

PEME, also known as 2-methoxyethyl benzene, is a synthetic aromatic chemical commonly used in perfumes, cosmetics and flavouring products. Its fresh, airy and rosy-floral fragrance makes it a useful ingredient across these industries.

Through Valuation Ruling No. 2115/2026, the Directorate General of Customs Valuation has updated the product's assessment value under Section 25A of the Customs Act, 1969, considering international prices, import trends and other relevant market developments.

The latest ruling replaces Valuation Ruling No. 735/2015, which was issued on May 25, 2015.

Under the new arrangement, PEME listed under Pakistan Customs Tariff (PCT) code 2909.3000 will be assessed at a standard cost-and-freight (C&F) value of $9.80 per kilogram for imports from every country. Its proposed WeBOC classification is 2909.3000.1000.

The Directorate said the revision became necessary because the previous valuation had remained unchanged for an extended period, requiring a fresh assessment based on current international pricing and import activity.

A consultation with industry representatives was conducted on October 8, 2026. During the session, importers proposed using data from the preceding 90 days, alongside prevailing international prices, to determine the updated valuation.

Participants were asked to provide documentary evidence, including invoices, commercial agreements, price lists and other verifiable records.

Authorities subsequently assessed available import data, international pricing references and technical details about the chemical's composition, specifications, quality, production methods and applications.

The Directorate explained that it considered the valuation methods provided under Section 25 of the Customs Act in the order required by law.

The transaction value method was ruled unsuitable because sufficient reliable information needed to calculate adjustments under Section 25(2) was not available. The identical goods method was also not considered appropriate as the sole basis for assessment, since the available records lacked complete comparable details on quality, specifications, shipment quantities, commercial levels and industrial uses.

Officials therefore established the revised value under Section 25(6), relying on available import records and international market references.

The ruling also makes clear that when an importer's declared transaction or invoice value is higher than $9.80 per kilogram, customs duties and taxes must be calculated using that higher amount.

For goods arriving by air, the difference between air and sea freight charges will be added when calculating the assessable value.

The Directorate noted that the ruling applies to the product descriptions and specifications explicitly covered by its valuation schedule. The listed HS codes are intended for guidance rather than as the sole determinant of coverage.

Customs collectorates have been instructed to enforce the new valuation and promptly notify the Directorate General of Customs Valuation of any irregularities.

The ruling will remain effective unless amended or withdrawn under Section 25A(4) of the Customs Act, 1969. Importers and other affected parties can submit a revision petition to the Director General of Customs Valuation in Karachi within 30 days under Section 25D.