Customs revises valuation of smart watches, smart bands and rings

Directorate General of Customs Valuation has revised customs values for imported smart watches, including non-GSM smart watches, smart bands and smart rings from all origins through a new valuation ruling.

According to Valuation Ruling No. 2076 of 2026, wearable devices have been divided into three categories for assessment of duties and taxes.

Category “A” includes brands such as Amazfit, Fitbit, Honour, Infinix, Lenovo, Oppo, Oraimo, Realme, Redmi, Vivo and Xiaomi/Mi, along with several other mid-range brands.

Category “B” includes Dany, Faster, Login, Ronin and Zero, while Category “C” covers all other low-end brands.

The directorate stated that premium brands, including Apple Inc, Samsung Electronics, Huawei Technologies, Garmin Ltd. and Google LLC would continue to be assessed separately by the Clearance Collectorate under Section 25 of the Customs Act, 1969, at values higher than those fixed for Category “A” brands.

The ruling said analysis of import data indicated under-invoicing of smart watches and related wearable devices, resulting in losses to government revenue.

Authorities said preliminary examination of declared import values, assessed values and prevailing market prices was conducted under Section 25A of the Customs Act, 1969 to determine revised customs values.

The directorate also held meetings with stakeholders involved in the import business and invited documentary evidence to support their positions during the valuation exercise.

According to the ruling, a market survey was conducted under Section 25(7) of the Customs Act, 1969, following procedures outlined in the relevant office order before final customs values for non-GSM smart watches and smart bands or rings were determined.