How to Check a Customs Valuation Ruling in Pakistan and File a Review Within 30 Days
Find the customs valuation ruling for your import on FBR's page, see how it sets duty, and file a section 25D review within 30 days. Fees and appeal inside.
Short answer: Open FBR's customs valuation page at fbr.gov.pk/showvaluations, choose Customs, and search for your goods. If a ruling covers them, Customs will charge duty on at least that value. If you think it is wrong, file a review petition with the Director General of Customs Valuation in Karachi within 30 days of the ruling's date, under section 25D of the Customs Act, 1969.
A customs valuation ruling decides how much your goods are worth for duty, so it moves your whole landed cost. We searched FBR's valuation list and read six rulings posted on 19 October 2026, plus the Customs Act as amended up to 30 June 2026. Here is how to find the ruling that applies to you, what it means, and how to push back in time.
A valuation ruling sets the minimum value Customs charges duty on
A valuation ruling is an order under section 25A of the Customs Act that fixes the customs value of a product or group of products. Duty and taxes are charged on that value. If your declared or invoice value is higher, the higher figure is used instead.
The Directorate General of Customs Valuation in Karachi issues most of them. Each one names the goods, the PCT code (the tariff number in the customs schedule), the origin and a value in US dollars per piece, per kilo or per ton. A ruling stays in force until it is revised or withdrawn.
FBR issues two kinds. A Valuation Ruling (VR) usually sets fixed dollar figures. A Publication Valuation Ruling (PVR) can tie the value to a published price instead. On 12 October 2026, for example, PVR 70/2026 linked the customs value of coal to the Argus price plus freight.
Find your ruling on FBR's customs valuation page
Go to fbr.gov.pk/showvaluations, pick Customs as the department, and type a product word in the search box, such as tyres or air conditioners. The list shows the ruling number, its subject, a date and a Download link to the signed PDF.
- Find the PCT code of your goods first. The PCT code and duty calculator helps here.
- Open fbr.gov.pk/showvaluations and choose Customs from the department list.
- Search by a plain product word. Try two or three words, since titles use trade names.
- Download the PDF and find your goods in the table or the annex by PCT code, origin and size.
- Read the notes under the table. They often add discounts, mark-ups or rules for sizes that are not listed.
- Check the date on the ruling. Your 30 days for a review run from that date.
Most PDFs are scans. Search inside them will not work, so read the table by eye. When we checked on 20 October 2026, the newest entries were PVR 69/2026 for seamless steel pipes, PVR 70/2026 for coal, and VR 2112 to VR 2115 for truck tyres, staplers, infusion sets and a chemical.
A higher invoice still wins, and other rules on the page matter
The ruling value is a floor. If your goods declaration or the invoice found with the cargo shows a higher value, Customs uses that. Goods that come by air get the gap between air and sea freight added. In the tyre ruling, sizes that are not listed are valued under the general section 25 methods or sent to the Directorate for advice.
The notes can be worth real money. The truck tyre ruling, VR 2112/2026, gives 5 per cent off for tyres brought in by land, 6 per cent off for a tyre without its tube, and adds 12 per cent for an unlisted radial tyre. Read every note before you work out your landed cost.
| Step | Who decides | Time limit | Fee |
|---|---|---|---|
| Ruling issued | Director of Customs Valuation, under section 25A | In force until revised or withdrawn | None |
| Review petition | Director General Customs Valuation, Karachi, under section 25D | File within 30 days of the ruling; decided within 60 days | Not set in the Act |
| Appeal on the review | Customs Appellate Tribunal, special bench, under section 194A(1)(d) | File within 45 days of the order | Rs 20,000 for a company, Rs 5,000 for others |
File a review petition with the Director General within 30 days
Section 25D lets any person or customs officer ask the Director General of Customs Valuation to cancel a value or set it again. The petition must reach the Director General within 30 days of the date the value was determined. The law then gives the Director General 60 days to finish.
The Act does not prescribe a form for the petition, so write a clear letter. Put the ruling number and date at the top. Say which entry you challenge, by PCT code, origin and size. Then show why the value is wrong, with evidence.
Good evidence is the kind the rulings themselves rely on. That means your own invoices and letters of credit, bank payment records, freight bills, and published prices from a recognised source for the same period. Each ruling explains which method it used, so answer that method directly. If it used a market survey, show market prices. If it used a published index, show the index.
Real reviews do succeed. PVR 69/2026 on seamless pipes was made after an Order in Revision of 31 August 2026 told the Directorate to redo PVR 68/2026, following petitions by three local pipe makers.
Speak at the stakeholder meeting before a ruling is made
The best time to argue a value is before it is set. FBR posts a schedule of stakeholder meetings for new and revised rulings. When we checked it on 20 October 2026, the next meeting was for submersible motors on 22 October 2026 at 2 pm, at Custom House, Karachi.
The same schedule showed recent meetings for air conditioners and their parts, LED TV kits, hard disks and solid state drives, bicycles, furniture, electricity meters and dry battery cells. Rulings on those may follow soon. If you import any of them, watch the valuation page closely, because the 30 days start as soon as the ruling is dated.
One warning. While a review is pending you still pay duty at the ruling value. Section 81 of the Customs Act does not allow a provisional value where a VR or PVR is in force, even if a review against it is pending. Budget for that cash.
Disputes over a value in your own goods declaration, rather than over a ruling, follow a different path. The order of the customs officer goes on appeal to the Collector (Appeals), and your declaration itself is filed on WeBOC or PSW.
Common questions
Where do I find customs valuation rulings in Pakistan?
On FBR's customs valuation page, fbr.gov.pk/showvaluations. Choose Customs and search by product name. Each entry links to the signed PDF.
How long do I have to challenge a valuation ruling?
30 days from the date the value was determined, under section 25D of the Customs Act, 1969. The Director General must decide within 60 days.
Can Customs charge more than the ruling value?
Yes. If your declared value or the invoice found with the goods is higher, Customs charges duty on the higher value.
Can I appeal if the review fails?
Yes. An order in revision under section 25D can go to the Customs Appellate Tribunal within 45 days. The fee is Rs 20,000 for a company and Rs 5,000 for anyone else.
Can I clear goods at a lower value while my review is pending?
No. Section 81 bars a provisional value below a ruling that is in force, even while a review is pending.
What is the difference between a VR and a PVR?
Both are issued under section 25A. In the rulings we read, a VR set fixed dollar values, while a PVR tied the value to a published price such as LME steel or Argus coal.
How we verified this
What we checked, where we read it, and what we could not confirm.
Last checked 20 October 2026. We read sections 25A, 25D, 81 and 194A in the Customs Act, 1969 as amended up to 30 June 2026, the list on the FBR customs valuation page, the rulings PVR 69/2026, PVR 70/2026, VR 2112/2026, VR 2114/2026 and VR 2115/2026, and FBR's schedule of stakeholder meetings. The Act sets no form or fee for a section 25D petition, and we could not find one on FBR's site, so ask the Directorate before you file. We have not filed a petition ourselves.
About the author
Senior Writer, Public Services and Technology
Shahid joined us in 2024 as an author. He is a senior contributor to Pakistan's leading technology websites. He writes detailed articles, mostly covering his expertise in the latest tech, mobiles, apps, gadgets, and step-by-step guides. His ideology is to help people understand the latest trends and explain complex methods through very easy-to-understand guides.
