The Directorate General of Customs Valuation Karachi has updated customs values on the import of spark plugs from China, Japan, Europe, and other regions. The revised customs values were formalised through Valuation Ruling No. 2032 of 2026, issued on Monday.
The updated values follow the challenge of previous Valuation Ruling No. 1957 of 2025, which was contested before the Director General of Customs Valuation under Section 25D of the Customs Act, 1969. The Director General remanded the matter for fresh determination in March 2025, with a specific directive to apply Section 25A of the Customs Act for recalculating the customs values.
In response, the Directorate initiated a reassessment process, involving meetings and consultations with relevant stakeholders. The Pakistan Automobile Spare Parts Importers & Dealers Association (PASPIDA) raised concerns that the previous valuation did not align with international prices, citing its impact on competitiveness and its potential to encourage smuggling. They also argued that the OEM values were set too low.
Representatives from Indus Motor Company (IMC) suggested that customs values should be based on the constituent material, given that the production processes for OEM and non-OEM spark plugs are similar.
The determination of the new customs values took into account the variation in spark plug prices based on brand, origin, type (iridium or non-iridium), and application. A detailed analysis of import data and a market survey of local wholesale and retail prices were also conducted to ensure accuracy and fairness in setting the new values.
The ruling concluded that customs values for auto replacement spark plugs will now be determined based on comparable import data, supported by the market survey, and applied origin-wise to maintain transparency and consistency. The values were finalized under Section 25A of the Customs Act, 1969.
