February 4, 2026
Pakistan Customs sets new minimum export value for mango pulp
Valuation ruling applies to all foreign destinations; higher declared values to prevail
February 4, 2026

The Directorate of Customs Valuation, Lahore, has fixed a new minimum export value for fresh mango pulp of all types, issuing Valuation Ruling No. 1 of 2026 to determine the customs export value for shipments from Pakistan.
Under the ruling, the notified value will serve as the minimum export price for mango pulp for all foreign destinations. Customs officials said the decision follows a review process initiated after an earlier valuation was challenged by exporters.
Previously, the Directorate had issued Valuation Ruling No. 2 of 2025 on July 8, 2025, covering fresh mangoes, mango pulp and dry mangoes. An exporter later filed a review petition before the Director General of Customs Valuation, Karachi, under Section 25D of the Customs Act, 1969. The Director General subsequently rescinded the mango pulp valuation and directed the Lahore directorate to carry out a fresh assessment.
Following the directive, the Directorate of Customs Valuation Lahore undertook a new valuation exercise under Section 25A read with Section 25(1) of the Customs Act, 1969. Consultations were held with stakeholders, including representatives of the All Pakistan Fruit and Vegetable Exporters, Importers and Merchants Association and mango pulp exporters.
Officials said the revised valuation was determined after examining stakeholder submissions, arguments presented during meetings, prevailing price trends, and export data obtained from PRAL.
The notified value applies to bulk packaging of mango pulp. For retail or consumer packaging, exporters will be required to add 20% to the prescribed value.
The ruling also states that where declared transaction values exceed the customs values set under the valuation ruling, the higher declared values will be applied by assessing officers in accordance with the law.
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