Pakistan Revises Customs Values for Imported Tyres

Pakistan's Directorate General of Customs Valuation has introduced updated assessment rates for 104 varieties of imported light truck, truck and bus tyres, setting customs values between $10 and $374 per tyre. The revision largely preserves existing benchmarks while refining product classifications based on tyre dimensions, construction type and country of origin.

The new rates, issued through Valuation Ruling No. 2112/2026, replace the previous ruling dated January 17, 2025, under Section 25A of the Customs Act, 1969.

The updated schedule establishes separate cost-and-freight (C&F) values for tyres originating in Japan, China and Vietnam, international brands manufactured in other countries, and products from all remaining origins.

For a 145-R12C-8PR light truck radial tyre, the prescribed value is $17 per piece for Japan, $16 for international brands manufactured elsewhere, $12 for China, $13 for Vietnam and $15 for other countries.

For a 1000-R20-18PR radial tyre used in trucks and buses, the respective customs values are $199, $179, $140, $154 and $169 per piece.

Another specification, the 1400-R20-20PR truck and bus radial tyre, has been valued at $321 for Japan, $289 for international brands manufactured in other countries, $225 for China, $248 for Vietnam and $273 for other origins.

The highest-priced specification highlighted in the schedule is the 325/95 R24/22PR truck and bus radial tyre. Its assessment values stand at $374 for Japan, $337 for international brands manufactured elsewhere, $262 for China, $288 for Vietnam and $318 for other countries.

According to the Directorate, an examination of import records and prevailing market prices showed that existing customs benchmarks remained generally appropriate. However, several tyre categories and ply-rating descriptions needed to be consolidated or reorganised to improve consistency.

The revision followed consultations held on September 10 with commercial importers, trade associations and local manufacturers. Importers favoured retaining the existing rates, while domestic producers called for higher valuations, pointing to rising raw material costs, freight expenses and import prices.

The revised framework also introduces specific adjustments for certain tyre categories. Radial tyres not explicitly listed in the schedule but meeting conventional tyre specifications may be assessed at a value 12% above the prescribed benchmark.

Tyres imported without inner tubes, excluding tubeless models, qualify for a 6% reduction in the applicable value. Separately imported tubes that meet the relevant conditions will be assessed at 6% of the corresponding tyre's value.

The assessment will also be adjusted by 1% for every two-ply difference. Meanwhile, tyres and tubes brought into Pakistan through land routes will receive a 5% reduction from the prescribed C&F value.

Customs authorities must use the higher amount when an importer's declared transaction or invoice value exceeds the officially notified benchmark, ensuring that duties and taxes are calculated on the greater value.

The Directorate stated that the revised assessment rates will remain effective until amended or withdrawn. Importers seeking to contest the ruling may submit a revision petition within 30 days under Section 25D of the Customs Act, 1969.